{ "document_id": 11944, "filename": "archive.aspx_amid__type__adid_114.pdf", "engine": "paddleocr_vl", "source_run_id": 12055, "generated_at": "2026-10-30T06:24:53+00:00", "page_count": 149, "counts_by_type": { "caption": 33, "figure": 9, "footer": 131, "footnote": 8, "form_field": 3, "header": 98, "heading": 135, "table": 125, "table_cell": 7251, "text": 288, "title": 68 }, "timings": { "total_ms": 27072, "structure_ms": 7907, "text_layer_ms": 244, "build_ms": 677 }, "pages": [ { "document_id": 11944, "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": 12055, "item_count": 2, "counts_by_type": { "text": 2 }, "build_ms": 0, "items": [ { "id": "p1.1", "order": 1, "type": "text", "bbox": { "l": 231.2693, "t": 605.3366, "r": 380.2509, "b": 592.3805 }, "text": "TOWNSHIP OF JACKSON", "reading_order": 0 }, { "id": "p1.2", "order": 2, "type": "text", "bbox": { "l": 211.1172, "t": 557.3511, "r": 399.2034, "b": 526.6404 }, "text": "AUDIT REPORT FOR THE YEAR\nENDED DECEMBER 31, 2017", "reading_order": 1 } ] }, { "document_id": 11944, "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": 12055, "item_count": 1, "counts_by_type": { "text": 1 }, "build_ms": 0, "items": [ { "id": "p2.1", "order": 1, "type": "text", "bbox": { "l": 219.6, "t": 403.68, "r": 388.8, "b": 387.84 }, "text": "This page intentionally left blank.", "reading_order": 0 } ] }, { "document_id": 11944, "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": 12055, "item_count": 4, "counts_by_type": { "heading": 1, "text": 2, "title": 1 }, "build_ms": 1, "items": [ { "id": "p3.1", "order": 1, "type": "title", "bbox": { "l": 254.4, "t": 738.24, "r": 357.12, "b": 715.44 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p3.2", "order": 2, "type": "heading", "bbox": { "l": 259.68, "t": 702.96, "r": 351.84, "b": 692.4 }, "text": "TABLE OF CONTENTS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p3.3", "order": 3, "type": "text", "bbox": { "l": 56.64, "t": 671.52, "r": 546.72, "b": 658.8 }, "text": "EXHIBIT PAGE", "attrs": { "block_label": "content" }, "reading_order": 2 }, { "id": "p3.4", "order": 4, "type": "text", "bbox": { "l": 56.4, "t": 642.96, "r": 540.72, "b": 78.24 }, "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 9\nComparative Statement of Operations and Changes in Fund Balance – Regulatory Basis A-1 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\nStatement of Fund Balance C-1 28\nPublic Assistance Fund:\nComparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis D 29\nGeneral Fixed Assets Account Group:\nComparative Statements of Fixed Assets & Fund Balance - Regulatory Basis E 31\nPayroll Fund:\nComparative Statement of Assets & Liabilities - Regulatory Basis F 33\nNotes to Financial Statements\nSupplemental Exhibits:\nCurrent Fund:\nSchedule of Cash & Cash Equivalents A-4 73\nSchedule of Change Funds A-5 74\nSchedule of Taxes Receivable & Analysis of Property Tax Levy A-6 75\nSchedule of Tax Title Liens A-7 76\nSchedule of Property Acquired for Taxes A-8 76\nSchedule of Revenue Accounts Receivable A-9 77\nSchedule of 2016 Appropriations Reserves A-10 78\nSchedule of Accounts Payable A-11 83\nSchedule of Reserve for Encumbrances A-12 83\nSchedule of Prepaid Taxes A-13 84\nSchedule of Tax Overpayments A-14 84\nSchedule of County Taxes Payable A-15 85\nSchedule of Local School District Tax Payable A-16 85", "attrs": { "block_label": "content" }, "reading_order": 3 } ] }, { "document_id": 11944, "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": 12055, "item_count": 3, "counts_by_type": { "heading": 2, "text": 1 }, "build_ms": 1, "items": [ { "id": "p4.1", "order": 1, "type": "heading", "bbox": { "l": 255.12, "t": 736.8, "r": 357.6, "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": 260.88, "t": 702.24, "r": 351.84, "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": 64.08, "t": 667.92, "r": 545.76, "b": 165.84 }, "text": "EXHIBIT PAGE\n\nCurrent Fund (continued):\nSchedule of Special District Taxes Payable A-17 86\nSchedule of Due to State of New Jersey – Construction Fees A-18 86\nSchedule of Due to State of New Jersey – Marriage Licenses A-19 86\nSchedule of Reserve for Revaluation Program A-20 87\nSchedule of Due to Municipal Open Space Trust Fund A-21 87\nSchedule of Reserve for Garden State Trust Fund A-22 87\nSchedule of Reserve for State Board of Taxation Appeals A-23 88\nSchedule of Reserve for Master Plan A-24 88\nSchedule of Reserve for Skate Park A-25 88\nSchedule of Reserve for COAH State Plan A-26 89\nSchedule of Reserve for FEMA Reimbursement A-27 89\nSchedule of Reserve for Police Cars A-28 90\nSchedule of Interfunds – Other Funds A-29 91\nSchedule of Federal & State Grant Fund Due from Current A-30 92\nSchedule of State & Federal Grants Receivable A-31 93\nSchedule of State & Federal Grants Appropriated A-32 94\nSchedule of State & Federal Grants Unappropriated A-33 95\nSchedule of Reserve for Encumbrances A-34 95\n\nTrust Fund:\nSchedule of Cash - Treasurer B-1 99\nSchedule of Due to State of New Jersey – Animal Control B-2 100\nSchedule of Reserve for Animal Control Expenditures B-3 100\nSchedule of Interfund – Current Fund B-4 101\nSchedule of Due from County of Ocean – Community Development Block Grant B-5 101\nSchedule of Reserve for Community Development Block Grant B-6 102\nSchedule of Various Reserves B-7 103\nSchedule of Reserve for Open Space B-8 104\nSchedule of Funds Held by Trustee - LOSAP B-9 105\nSchedule of Reserve for Length of Service Award Program B-10 105\n\nGeneral Capital Fund:\nSchedule of Cash & Cash Equivalents C-2 109\nAnalysis of Cash & Cash Investments C-3 110\nSchedule of Due From Jackson MUA for Shared Services Agreement C-4 111\nSchedule of Deferred Charges to Future Taxation – Funded C-5 111\nSchedule of Deferred Charges to Future Taxation – Unfunded C-6 112\nSchedule of General Serial Bonds C-7 113\nSchedule of Improvement Authorizations C-8 115", "attrs": { "block_label": "content" }, "reading_order": 2 } ] }, { "document_id": 11944, "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": 12055, "item_count": 3, "counts_by_type": { "heading": 2, "text": 1 }, "build_ms": 0, "items": [ { "id": "p5.1", "order": 1, "type": "heading", "bbox": { "l": 255.12, "t": 736.56, "r": 357.36, "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": 260.88, "t": 702, "r": 351.84, "b": 692.64 }, "text": "TABLE OF CONTENTS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p5.3", "order": 3, "type": "text", "bbox": { "l": 61.44, "t": 668.4, "r": 544.56, "b": 249.84 }, "text": "EXHIBIT PAGE\nGeneral Capital Fund (continued):\nSchedule of Reserve for Encumbrances C-9 117\nSchedule of Capital Improvement Fund C-10 117\nSchedule of Reserve for Debt Service - Open Space Bonds C-11 118\nSchedule of Reserve for Debt Service - Other C-12 118\nSchedule of Reserve for Fire Damage - Annex Building C-13 118\nSchedule of Reserve for Issuance Costs - Refunding Bonds 2016 C-14 119\nSchedule of Grants Receivable C-15 119\nSchedule of Reserve for NJEIT Loan Advance C-16 120\nSchedule of Bond Anticipation Notes C-17 121\nSchedule of Bonds and Notes Authorized But Not Issued C-18 122\nPublic Assistance Fund:\nSchedule of Cash D-1 125\nSchedule of Reserve for Public Assistance D-2 125\nGeneral Fixed Assets Fund:\nSchedule of Investment in Fixed Assets E-1 129\nPART II\nSchedule of Financial Statement Findings -\nGovernment Auditing Standards 133\nPART III\nLetter of Comments and Recommendations -Regulatory Basis\nOfficials in Office and Surety Bonds 137\nGeneral Comments 139\nOther Comments 140\nRecommendations 140\nAcknowledgement 141", "attrs": { "block_label": "content" }, "reading_order": 2 } ] }, { "document_id": 11944, "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": 12055, "item_count": 1, "counts_by_type": { "text": 1 }, "build_ms": 0, "items": [ { "id": "p6.1", "order": 1, "type": "text", "bbox": { "l": 219.6, "t": 403.68, "r": 388.8, "b": 387.84 }, "text": "This page intentionally left blank.", "reading_order": 0 } ] }, { "document_id": 11944, "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": 12055, "item_count": 4, "counts_by_type": { "text": 3, "title": 1 }, "build_ms": 0, "items": [ { "id": "p7.1", "order": 1, "type": "text", "bbox": { "l": 229.3501, "t": 527.3602, "r": 380.9706, "b": 495.6898 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "reading_order": 0 }, { "id": "p7.2", "order": 2, "type": "text", "bbox": { "l": 282.3693, "t": 370.4477, "r": 328.6711, "b": 356.292 }, "text": "PART I", "reading_order": 1 }, { "id": "p7.3", "order": 3, "type": "title", "bbox": { "l": 176.5708, "t": 342.3762, "r": 434.2297, "b": 294.6307 }, "text": "INDEPENDENT AUDITOR'S REPORT\nAND FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 2 }, { "id": "p7.4", "order": 4, "type": "text", "bbox": { "l": 274.9322, "t": 280.7149, "r": 336.1082, "b": 271.5977 }, "text": "*****", "reading_order": 3 } ] }, { "document_id": 11944, "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": 12055, "item_count": 1, "counts_by_type": { "text": 1 }, "build_ms": 0, "items": [ { "id": "p8.1", "order": 1, "type": "text", "bbox": { "l": 219.6, "t": 403.68, "r": 388.8, "b": 387.84 }, "text": "This page intentionally left blank.", "reading_order": 0 } ] }, { "document_id": 11944, "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": 12055, "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": 55.2, "t": 774.96, "r": 165.36, "b": 685.92 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" }, "reading_order": 0 }, { "id": "p9.2", "order": 2, "type": "header", "bbox": { "l": 347.28, "t": 741.84, "r": 580.08, "b": 698.64 }, "text": "680 Hooper Avenue, Bldg B, 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\n194 East Bergen Place, Red Bank, NJ 07701 • Tel: 732.747.0010", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p9.3", "order": 3, "type": "header", "bbox": { "l": 513.36, "t": 696, "r": 579.84, "b": 685.2 }, "text": "www.hfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p9.4", "order": 4, "type": "figure", "bbox": { "l": 47.9253, "t": 778.197, "r": 587.405, "b": 675.967 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p9.5", "order": 5, "type": "heading", "bbox": { "l": 207.12, "t": 648.24, "r": 404.16, "b": 634.8 }, "text": "INDEPENDENT AUDITOR'S REPORT", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p9.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 608.64, "r": 215.28, "b": 558.96 }, "text": "Honorable Mayor and Members\nof the Township Council\nTownship of Jackson\nJackson, New Jersey", "reading_order": 5 }, { "id": "p9.7", "order": 7, "type": "heading", "bbox": { "l": 69.36, "t": 546, "r": 240, "b": 533.04 }, "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": 521.04, "r": 542.64, "b": 443.76 }, "text": "We have audited the accompanying statements of assets, liabilities, reserves and fund balance - regulatory basis of the various funds and account group of the Township of Jackson as of December 31, 2017 and 2016, and the related statements of operations and changes in fund balance - regulatory basis for the years then ended, the related statement of revenues - regulatory basis, and statement of expenditures - regulatory basis for the year ended December 31, 2017 and the related notes to the financial statements, which collectively comprise the Township’s basic financial statements as listed in the table of contents.", "reading_order": 7 }, { "id": "p9.9", "order": 9, "type": "heading", "bbox": { "l": 69.36, "t": 432.48, "r": 348.96, "b": 418.8 }, "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": 407.04, "r": 543.12, "b": 330.48 }, "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": 68.88, "t": 318.48, "r": 187.68, "b": 305.28 }, "text": "Auditor's Responsibility", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p9.12", "order": 12, "type": "text", "bbox": { "l": 67.92, "t": 293.28, "r": 542.88, "b": 203.76 }, "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": 68.16, "t": 192.24, "r": 542.88, "b": 102 }, "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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating", "reading_order": 12 }, { "id": "p9.14", "order": 14, "type": "footer", "bbox": { "l": 302.4, "t": 20.16, "r": 308.4, "b": 10.08 }, "text": "", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11944, "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": 12055, "item_count": 15, "counts_by_type": { "footer": 1, "heading": 6, "text": 8 }, "build_ms": 2, "items": [ { "id": "p10.1", "order": 1, "type": "text", "bbox": { "l": 68.88, "t": 719.52, "r": 541.92, "b": 692.64 }, "text": "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": 0 }, { "id": "p10.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 681.6, "r": 542.64, "b": 655.68 }, "text": "We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.", "reading_order": 1 }, { "id": "p10.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 643.44, "r": 116.88, "b": 630.24 }, "text": "Opinions", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p10.4", "order": 4, "type": "heading", "bbox": { "l": 68.64, "t": 618.96, "r": 542.88, "b": 593.28 }, "text": "Basis for Adverse Opinion on Accounting Principles Generally Accepted in the United States of America", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p10.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 581.04, "r": 543.6, "b": 528.72 }, "text": "As described in Note 1, the financial statements are prepared by the Township of Jackson on the basis of the financial reporting provisions 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": 4 }, { "id": "p10.6", "order": 6, "type": "text", "bbox": { "l": 68.88, "t": 517.92, "r": 541.92, "b": 478.56 }, "text": "The effects on the financial statements of the variances between the 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": 5 }, { "id": "p10.7", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 466.56, "r": 519.84, "b": 453.6 }, "text": "Adverse Opinion on Accounting Principles Generally Accepted in the United States of America", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p10.8", "order": 8, "type": "text", "bbox": { "l": 68.88, "t": 441.36, "r": 543.36, "b": 377.04 }, "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, as of December 31, 2017 and 2016, or the results of its operations and changes in fund balance for the years then ended.", "reading_order": 7 }, { "id": "p10.9", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 365.52, "r": 336, "b": 352.56 }, "text": "Unmodified 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": 68.4, "t": 340.32, "r": 543.6, "b": 238.32 }, "text": "In our opinion, 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 of the Township, as of December 31, 2017 and 2016, and the results of its operations and changes in fund balance - regulatory basis of such funds for the years then ended, and the statement of revenues - regulatory basis, statement of expenditures - regulatory basis of the various funds, and general fixed assets group of accounts - regulatory basis, for the year ended December 31, 2017 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": "heading", "bbox": { "l": 69.84, "t": 226.56, "r": 142.08, "b": 213.84 }, "text": "Other Matters", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p10.12", "order": 12, "type": "heading", "bbox": { "l": 70.08, "t": 201.12, "r": 161.76, "b": 188.88 }, "text": "Other Information", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p10.13", "order": 13, "type": "text", "bbox": { "l": 68.64, "t": 175.92, "r": 543.12, "b": 111.6 }, "text": "Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Township’s basic financial statements. The supplemental schedules presented for the various funds and letter of comments and recommendations section 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 are not a required part of the basic financial statements.", "reading_order": 12 }, { "id": "p10.14", "order": 14, "type": "text", "bbox": { "l": 68.4, "t": 100.08, "r": 542.64, "b": 74.16 }, "text": "The supplemental schedules presented for the various funds are the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the", "reading_order": 13 }, { "id": "p10.15", "order": 15, "type": "footer", "bbox": { "l": 301.92, "t": 20.4, "r": 309.6, "b": 10.56 }, "text": "2", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 11944, "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": 12055, "item_count": 13, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 1, "heading": 1, "text": 9 }, "build_ms": 1, "items": [ { "id": "p11.1", "order": 1, "type": "text", "bbox": { "l": 68.88, "t": 719.52, "r": 542.4, "b": 629.76 }, "text": "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": 0 }, { "id": "p11.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 618, "r": 363.12, "b": 605.04 }, "text": "Other Reporting Required by Government Auditing Standards", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p11.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 593.04, "r": 542.88, "b": 490.32 }, "text": "In accordance with Government Auditing Standards, we have also issued our report dated June 26, 2018 on our consideration of the Township'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's internal control over financial reporting and compliance.", "reading_order": 2 }, { "id": "p11.4", "order": 4, "type": "text", "bbox": { "l": 302.4, "t": 466.8, "r": 409.92, "b": 453.36 }, "text": "Respectfully submitted,", "reading_order": 3 }, { "id": "p11.5", "order": 5, "type": "text", "bbox": { "l": 303.36, "t": 441.84, "r": 480.24, "b": 428.64 }, "text": "HOLMAN FRENIA ALLISON, P.C.", "reading_order": 4 }, { "id": "p11.6", "order": 6, "type": "figure", "bbox": { "l": 319.92, "t": 415.68, "r": 453.12, "b": 379.92 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 5 }, { "id": "p11.7", "order": 7, "type": "text", "bbox": { "l": 302.88, "t": 378, "r": 387.12, "b": 365.28 }, "text": "Rodney R. Haines", "children": [ { "id": "p11.7.1", "order": 8, "type": "form_field", "bbox": { "l": 303.746, "t": 417.079, "r": 467.148, "b": 370.966 }, "text": "", "attrs": { "field_kind": "signature", "label": "Rodney R. Haines", "pdf_field_name": "Signature2", "source": "acroform", "label_source": "parent_text", "label_ref": "p11.7" }, "reading_order": 0 } ], "reading_order": 6 }, { "id": "p11.8", "order": 9, "type": "text", "bbox": { "l": 303.12, "t": 364.56, "r": 430.32, "b": 353.04 }, "text": "Certified Public Accountant", "reading_order": 7 }, { "id": "p11.9", "order": 10, "type": "text", "bbox": { "l": 302.88, "t": 352.08, "r": 455.04, "b": 339.84 }, "text": "Registered Municipal Accountant", "reading_order": 8 }, { "id": "p11.10", "order": 11, "type": "text", "bbox": { "l": 303.6, "t": 339.6, "r": 370.32, "b": 327.6 }, "text": "RMA No. 498", "reading_order": 9 }, { "id": "p11.11", "order": 12, "type": "text", "bbox": { "l": 69.84, "t": 301.92, "r": 182.16, "b": 276.96 }, "text": "Toms River, New Jersey\nJune 26, 2018", "reading_order": 10 }, { "id": "p11.12", "order": 13, "type": "footer", "bbox": { "l": 302.16, "t": 20.64, "r": 309.6, "b": 9.84 }, "text": "3", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 11944, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p12.1", "order": 1, "type": "text", "bbox": { "l": 220.08, "t": 403.2, "r": 388.8, "b": 388.08 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p12.2", "order": 2, "type": "footer", "bbox": { "l": 302.16, "t": 20.16, "r": 309.84, "b": 10.56 }, "text": "4", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "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": 12055, "item_count": 13, "counts_by_type": { "figure": 2, "footer": 1, "header": 2, "heading": 1, "text": 6, "title": 1 }, "build_ms": 2, "items": [ { "id": "p13.1", "order": 1, "type": "figure", "bbox": { "l": 53.52, "t": 781.44, "r": 163.2, "b": 693.6 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" }, "reading_order": 0 }, { "id": "p13.2", "order": 2, "type": "header", "bbox": { "l": 345.12, "t": 748.56, "r": 578.88, "b": 706.56 }, "text": "680 Hooper Avenue, Bldg B, 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\n194 East Bergen Place, Red Bank, NJ 07701 • Tel: 732.747.0010", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p13.3", "order": 3, "type": "header", "bbox": { "l": 511.68, "t": 702.96, "r": 577.68, "b": 692.16 }, "text": "www.hfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p13.4", "order": 4, "type": "figure", "bbox": { "l": 46.0358, "t": 784.972, "r": 585.516, "b": 682.742 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p13.5", "order": 5, "type": "title", "bbox": { "l": 78, "t": 670.56, "r": 532.56, "b": 619.44 }, "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": "text", "bbox": { "l": 68.4, "t": 604.32, "r": 216.24, "b": 540.24 }, "text": "Honorable Mayor and Members\nof the Township Council\nTownship of Jackson\nCounty of Ocean\nJackson, New Jersey", "reading_order": 5 }, { "id": "p13.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 528.48, "r": 543.6, "b": 386.88 }, "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 - regulatory basis of the Township of Jackson, as of and for the year ended December 31, 2017, and the related notes to the financial statements, which collectively comprise the Township's basic financial statements, and have issued our report thereon dated June 26, 2018. Our report indicated that the Township's financial statements were not prepared in accordance with accounting principles generally accepted in the United States of America but rather prepared in accordance with the regulatory basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.", "attrs": { "block_label": "abstract" }, "reading_order": 6 }, { "id": "p13.8", "order": 8, "type": "heading", "bbox": { "l": 68.88, "t": 374.88, "r": 275.52, "b": 361.68 }, "text": "Internal Control Over Financial Reporting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p13.9", "order": 9, "type": "text", "bbox": { "l": 67.92, "t": 349.68, "r": 542.16, "b": 284.4 }, "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": 10, "type": "text", "bbox": { "l": 68.4, "t": 273.12, "r": 542.16, "b": 195.6 }, "text": "Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.", "reading_order": 9 }, { "id": "p13.11", "order": 11, "type": "text", "bbox": { "l": 68.4, "t": 184.08, "r": 543.12, "b": 119.28 }, "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 of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.", "reading_order": 10 }, { "id": "p13.12", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 107.76, "r": 542.4, "b": 55.2 }, "text": "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. We consider the deficiencies described in the accompanying schedule of financial statement findings to be significant deficiencies as Finding No. 2017-001.", "reading_order": 11 }, { "id": "p13.13", "order": 13, "type": "footer", "bbox": { "l": 302.16, "t": 20.16, "r": 309.6, "b": 9.84 }, "text": "5", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11944, "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": 12055, "item_count": 13, "counts_by_type": { "figure": 1, "footer": 1, "footnote": 1, "form_field": 1, "heading": 3, "text": 6 }, "build_ms": 1, "items": [ { "id": "p14.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 704.88, "r": 221.52, "b": 691.92 }, "text": "Compliance and Other Matters", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p14.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 679.68, "r": 542.88, "b": 564 }, "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 instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and which are described in the accompanying schedule of financial statement findings as Finding No. 2017-001.", "reading_order": 1 }, { "id": "p14.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 552.48, "r": 283.44, "b": 539.04 }, "text": "Township of Jackson's Response to Findings", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p14.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 526.8, "r": 542.88, "b": 475.2 }, "text": "The Township of Jackson’s response to the findings identified in our audit is described in the accompanying schedule of financial statement findings. The Township’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.", "reading_order": 3 }, { "id": "p14.5", "order": 5, "type": "heading", "bbox": { "l": 69.6, "t": 462.96, "r": 179.76, "b": 450 }, "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": 437.52, "r": 541.92, "b": 347.28 }, "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": 249.84, "t": 323.28, "r": 359.76, "b": 309.6 }, "text": "Respectfully Submitted,", "reading_order": 6 }, { "id": "p14.8", "order": 8, "type": "text", "bbox": { "l": 249.36, "t": 297.84, "r": 426.24, "b": 284.88 }, "text": "HOLMAN FRENIA ALLISON, P.C.", "reading_order": 7 }, { "id": "p14.9", "order": 9, "type": "figure", "bbox": { "l": 249.6, "t": 274.56, "r": 424.8, "b": 221.76 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 8 }, { "id": "p14.10", "order": 10, "type": "text", "bbox": { "l": 249.36, "t": 218.4, "r": 402.72, "b": 170.4 }, "text": "Rodney R. Haines\nCertified Public Accountant\nRegistered Municipal Accountant\nRMA No. 498", "children": [ { "id": "p14.10.1", "order": 11, "type": "form_field", "bbox": { "l": 246.606, "t": 275.732, "r": 425.044, "b": 215.584 }, "text": "", "attrs": { "field_kind": "signature", "label": "Rodney R. 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"bbox": { "l": 207.7585, "t": 403.5577, "r": 403.7617, "b": 390.3617 }, "text": "BASIC FINANCIAL STATEMENTS", "reading_order": 0 }, { "id": "p15.2", "order": 2, "type": "footer", "bbox": { "l": 302.2815, "t": 21.1136, "r": 309.4786, "b": 10.3169 }, "text": "7", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 16, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p16.1", "order": 1, "type": "text", "bbox": { "l": 220.08, "t": 403.2, "r": 388.56, "b": 388.08 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p16.2", "order": 2, "type": "footer", "bbox": { "l": 301.92, "t": 20.4, "r": 309.6, "b": 9.84 }, "text": "8", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 17, "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": 12055, "item_count": 49, "counts_by_type": { "footer": 2, "header": 1, "table": 1, "table_cell": 44, "title": 1 }, "build_ms": 5, "items": [ { "id": "p17.1", "order": 1, "type": "header", "bbox": { "l": 506.16, "t": 769.92, "r": 560.16, "b": 744.96 }, "text": "EXHIBIT A\nPage 1 of 2", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p17.2", "order": 2, "type": "title", "bbox": { "l": 141.12, "t": 736.56, "r": 470.88, "b": 667.92 }, "text": "TOWNSHIP OF JACKSON\nCURRENT FUND\nCOMPARATIVE STATEMENTS OF ASSETS, LIABILITIES, RESERVES\nAND FUND BALANCE - REGULATORY BASIS\nDECEMBER 31, 2017 AND 2016", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 1 }, { "id": "p17.3", "order": 3, "type": "table", "bbox": { "l": 50.88, "t": 638.51208, "r": 561.12, "b": 202.8 }, "text": "", "attrs": { "block_label": "table", "n_rows": 14, "n_cols": 4, "integrity": { "cells_checked": 38, "cells_flagged": 0 } }, "children": [ { "id": "p17.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 50.88, "t": 637.44, "r": 178.44, "b": 616.7429 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p17.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 308.52192, "t": 638.51208, "r": 365.523, "b": 627.48636 }, "text": "REFERENCE", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p17.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 406.08012, "t": 638.51208, "r": 426.00012, "b": 627.48636 }, "text": "2017", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p17.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 502.9212, "t": 638.51208, "r": 522.8412, "b": 627.48636 }, "text": "2016", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p17.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 156.19368, "t": 611.12208, "r": 192.1692, "b": 600.09636 }, "text": "ASSETS", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 4, "bbox_refit": true }, "reading_order": 4 }, { "id": "p17.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 55.55784, "t": 582.83568, "r": 112.82784, "b": 571.80996 }, "text": "Regular Fund:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 4, "bbox_refit": true }, "reading_order": 5 }, { "id": "p17.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 65.51784, "t": 568.9116, "r": 188.60352, "b": 530.03772 }, "text": "Cash -Treasurer\nCash - Change Fund\nDue from State of New 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"text": "$ 31,557,517.64", "attrs": { "row": 13, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 42 }, { "id": "p17.3.44", "order": 47, "type": "table_cell", "bbox": { "l": 493.98708, "t": 220.52076, "r": 551.25708, "b": 209.49504000000002 }, "text": "$ 25,738,446.23", "attrs": { "row": 13, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 } ], "reading_order": 2 }, { "id": "p17.4", "order": 48, "type": "footer", "bbox": { "l": 52.56, "t": 35.04, "r": 421.92, "b": 22.32 }, "text": "The Accompanying Notes to the Financial Statements are an integral part of this Statement.", "attrs": { "block_label": "footer" }, "reading_order": 3 }, { "id": "p17.5", "order": 49, "type": "footer", "bbox": { "l": 302.4, "t": 19.44, "r": 309.6, "b": 10.8 }, "text": "9", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 11944, "page": 18, "width": 612, "height": 792, "rotation": 0, "pipeline_version": 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"row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 40 }, { "id": "p18.5.42", "order": 50, "type": "table_cell", "bbox": { "l": 179.22, "t": 113.84, "r": 305.64, "b": 97 }, "text": "", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p18.5.43", "order": 51, "type": "table_cell", "bbox": { "l": 409.81728, "t": 124.22951999999998, "r": 454.63728, "b": 113.2038 }, "text": "618,845.38", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 42 }, { "id": "p18.5.44", "order": 52, "type": "table_cell", "bbox": { "l": 506.63844, "t": 124.22951999999998, "r": 551.45844, "b": 113.2038 }, "text": "971,823.17", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 }, { "id": "p18.5.45", "order": 53, "type": "table_cell", "bbox": { "l": 70.5, "t": 96.63036, "r": 243.12672, "b": 85.60464000000002 }, "text": "Total Liabilities, Reserves & Fund Balance", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 44 }, { "id": "p18.5.46", "order": 54, "type": "table_cell", "bbox": { "l": 179.22, "t": 97, "r": 305.64, "b": 80.16 }, "text": "", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 45 }, { "id": "p18.5.47", "order": 55, "type": "table_cell", "bbox": { "l": 397.22784, "t": 96.63036, "r": 454.49784, "b": 85.60464000000002 }, "text": "$ 31,557,517.64", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 46 }, { "id": "p18.5.48", "order": 56, "type": "table_cell", "bbox": { "l": 494.03904, "t": 96.63036, "r": 551.30904, "b": 85.60464000000002 }, "text": "$ 25,738,446.23", "attrs": { "row": 11, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 47 } ], "reading_order": 4 }, { "id": "p18.6", "order": 57, "type": "footer", "bbox": { "l": 51.84, "t": 36, "r": 421.68, "b": 21.84 }, "text": "The Accompanying Notes to the Financial Statements are an integral part of this Statement.", "attrs": { "block_label": "vision_footnote" }, "reading_order": 5 }, { "id": "p18.7", "order": 58, "type": "footer", "bbox": { "l": 299.76, "t": 20.4, "r": 313.44, "b": 10.08 }, "text": "10", "attrs": { "block_label": "number" }, "reading_order": 6 } ] }, { "document_id": 11944, "page": 19, "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": 12055, "item_count": 89, "counts_by_type": { "footer": 2, "header": 1, "heading": 1, "table": 1, "table_cell": 84 }, "build_ms": 11, "items": [ { "id": "p19.1", "order": 1, "type": "header", "bbox": { "l": 498.48, "t": 770.16, "r": 558.24, "b": 758.88 }, "text": "EXHIBIT A-1", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p19.2", "order": 2, "type": "heading", "bbox": { "l": 100.32, "t": 740.4, "r": 507.6, "b": 690.24 }, "text": "TOWNSHIP OF JACKSON\nCURRENT FUND\nCOMPARATIVE STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE\nFOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p19.3", "order": 3, "type": "table", "bbox": { "l": 38.16, "t": 667.92, "r": 572.4, "b": 76.08 }, "text": "", "attrs": { "block_label": "table", "n_rows": 28, "n_cols": 3, "integrity": { "cells_checked": 56, "cells_flagged": 0 } }, "children": [ { "id": "p19.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 38.16, "t": 667.92, "r": 216.24, "b": 655.8416 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p19.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 418.07868, "t": 664.3981200000001, "r": 437.99868, "b": 655.43412 }, "text": "2017", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p19.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 517.08108, "t": 664.3981200000001, "r": 537.00108, "b": 655.43412 }, "text": "2016", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p19.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 41.40144, "t": 653.60148, "r": 184.12824, "b": 644.63748 }, "text": "Revenue & Other Income Realized:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p19.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 216.24, "t": 655.8416, "r": 394.32, "b": 643.7633 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p19.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 394.32, "t": 655.8416, "r": 572.4, "b": 643.7633 }, "text": "", "attrs": 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"b": 538.77936 }, "text": "2,000,360.70\n8,193.13\n250.00", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 11 }, { "id": "p19.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 61.3212, "t": 535.9806, "r": 192.15576, "b": 527.0165999999999 }, "text": "Prior Year Interfunds Liquidated", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p19.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 344.17524, "t": 535.9806, "r": 359.66304, "b": 527.0165999999999 }, "text": "A-1", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p19.3.15", "order": 18, "type": "table_cell", "bbox": { "l": 394.32, "t": 535.058, "r": 572.4, "b": 522.9796 }, "text": "-", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p19.3.16", "order": 19, "type": "table_cell", "bbox": { "l": 61.33116, "t": 524.21784, "r": 245.00352, "b": 515.2538400000001 }, "text": "Cancellation of Grant Appropriation Reserves", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p19.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 342.99, "t": 524.21784, "r": 363.4578, "b": 515.2538400000001 }, "text": "A-32", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p19.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 426.86316, "t": 524.21784, "r": 466.70316, "b": 515.2538400000001 }, "text": "33,331.38", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p19.3.19", "order": 22, "type": "table_cell", "bbox": { "l": 61.3212, "t": 512.45508, "r": 240.83028, "b": 503.49108 }, "text": "Cancellation of Reserve for Hurricane Sandy", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p19.3.20", "order": 23, "type": "table_cell", "bbox": { "l": 342.98004, "t": 512.45508, "r": 363.44784, "b": 503.49108 }, "text": "A-28", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p19.3.21", "order": 24, "type": "table_cell", "bbox": { "l": 394.32, "t": 510.9012, "r": 572.4, "b": 498.8229 }, "text": "-", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p19.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 51.35124, "t": 488.93952, "r": 214.82472, "b": 479.97552 }, "text": "Total Revenue & Other Income Realized", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p19.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 216.24, "t": 498.8229, "r": 394.32, "b": 486.7445 }, "text": "", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p19.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 404.18424, "t": 488.93952, "r": 466.43424, "b": 479.97552 }, "text": "169,640,939.37", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p19.3.25", "order": 28, "type": "table_cell", "bbox": { "l": 38.16, "t": 486.7445, "r": 216.24, "b": 474.6661 }, "text": "", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p19.3.26", "order": 29, "type": "table_cell", "bbox": { "l": 216.24, "t": 486.7445, "r": 394.32, "b": 474.6661 }, "text": "", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p19.3.27", "order": 30, "type": "table_cell", "bbox": { "l": 503.15676, "t": 488.93952, "r": 565.40676, "b": 479.97552 }, "text": "166,196,180.13", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 26 }, { "id": "p19.3.28", "order": 31, "type": "table_cell", "bbox": { "l": 41.4012, "t": 465.414, "r": 163.52076, "b": 444.68724 }, "text": "Expenditures:\nOperations Within \"CAPS\":", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 27 }, { "id": "p19.3.29", "order": 32, "type": "table_cell", "bbox": { "l": 216.24, "t": 474.6661, "r": 394.32, "b": 462.5878 }, "text": "", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p19.3.30", "order": 33, "type": "table_cell", "bbox": { "l": 394.32, "t": 474.6661, "r": 572.4, "b": 462.5878 }, "text": "", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p19.3.31", "order": 34, "type": "table_cell", "bbox": { "l": 51.3612, "t": 441.88848, "r": 291.86532, "b": 397.6362 }, "text": "Salaries and Wages\nOther Expenses\nDeferred Charges & Statutory Expenditures Within \"CAPS\"\nOperations Excluded from \"CAPS\":", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 30 }, { "id": "p19.3.32", "order": 35, "type": "table_cell", "bbox": { "l": 345.48, "t": 441.88848, "r": 360.98772, "b": 409.39896 }, "text": "A-3\nA-3\nA-3", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 31 }, { "id": "p19.3.33", "order": 36, "type": "table_cell", "bbox": { "l": 409.19412, "t": 441.88848, "r": 466.5438, "b": 409.39896 }, "text": "18,694,113.11\n12,044,354.42\n4,677,830.64", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 32 }, { "id": "p19.3.34", "order": 37, "type": "table_cell", "bbox": { "l": 51.36026, "t": 394.83744, "r": 276.63554, "b": 338.86932 }, "text": "Salaries and Wages\nOther Expenses\nCapital Improvements - Excluded from \"CAPS\":\nMunicipal Debt Service Excluded From \"CAPS\"\nDeferred Charges - Municipal - Excluded From \"CAPS\"", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 33 }, { "id": "p19.3.35", "order": 38, "type": "table_cell", "bbox": { "l": 345.47906, "t": 394.83744, "r": 360.97776, "b": 338.86932 }, "text": "A-3\nA-3\nA-3\nA-3\nA-3", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 34 }, { "id": "p19.3.36", "order": 39, "type": "table_cell", "bbox": { "l": 414.2429, "t": 394.83744, "r": 466.84166, "b": 338.86932 }, "text": "368,212.50\n349,430.59\n110,000.00\n3,763,135.55\n326.70", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 35 }, { "id": "p19.3.37", "order": 40, "type": "table_cell", "bbox": { "l": 51.36026, "t": 336.07056, "r": 98.39138, "b": 327.10656 }, "text": "Judgements", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 36 }, { "id": "p19.3.38", "order": 41, "type": "table_cell", "bbox": { "l": 345.47906, "t": 336.07056, "r": 360.96686, "b": 327.10656 }, "text": "A-3", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 37 }, { "id": "p19.3.39", "order": 42, "type": "table_cell", "bbox": { "l": 394.32, "t": 341.8041, "r": 572.4, "b": 329.7257 }, "text": "-", "attrs": { "row": 12, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p19.3.40", "order": 43, "type": "table_cell", "bbox": { "l": 51.36026, "t": 324.3078, "r": 249.71366, "b": 244.76724000000002 }, "text": "Local District School Taxes\nFire District Taxes\nCounty Taxes\nAmount Due County for Added & Omitted Taxes\nMunicipal Open Space Taxes\nPrior Year Interfunds Advanced\nPrior Year Senior Citizen Deductions Disallowed", "attrs": { "row": 13, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 39 }, { "id": "p19.3.41", "order": 44, "type": "table_cell", "bbox": { "l": 342.96914, "t": 324.3078, "r": 363.4469, "b": 244.76724000000002 }, "text": "A-16\nA-17\nA-15\nA-15\nA-21\nA-1\nA-5", "attrs": { "row": 13, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 40 }, { "id": "p19.3.42", "order": 45, "type": "table_cell", "bbox": { "l": 409.20314, "t": 324.3078, "r": 466.74206, "b": 244.76724000000002 }, "text": "87,640,356.00\n6,160,152.00\n29,046,948.97\n148,672.63\n1,352,748.88\n1,999.88\n10,032.19", "attrs": { "row": 13, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 41 }, { "id": "p19.3.43", "order": 46, "type": "table_cell", "bbox": { "l": 51.36026, "t": 241.96848, "r": 173.0615, "b": 233.00447999999994 }, "text": "Refund of Prior Year Revenue", "attrs": { "row": 14, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 42 }, { "id": "p19.3.44", "order": 47, "type": "table_cell", "bbox": { "l": 345.48902, "t": 241.96848, "r": 360.97682, "b": 233.00447999999994 }, "text": "A-4", "attrs": { "row": 14, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 }, { "id": "p19.3.45", "order": 48, "type": "table_cell", "bbox": { "l": 394.32, "t": 245.1771, "r": 572.4, "b": 233.0988 }, "text": "-", "attrs": { "row": 14, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p19.3.46", "order": 49, "type": "table_cell", "bbox": { "l": 51.36026, "t": 230.20572000000004, "r": 184.40594, "b": 221.24172 }, "text": "Cancellation of Grant Receivable", "attrs": { "row": 15, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 45 }, { "id": "p19.3.47", "order": 50, "type": "table_cell", "bbox": { "l": 342.98906, "t": 230.20572000000004, "r": 363.45686, "b": 221.24172 }, "text": "A-32", "attrs": { "row": 15, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 46 }, { "id": "p19.3.48", "order": 51, "type": "table_cell", "bbox": { "l": 426.86222, "t": 230.20572000000004, "r": 466.70222, "b": 221.24172 }, "text": "26,050.32", "attrs": { "row": 15, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 47 }, { "id": "p19.3.49", "order": 52, "type": "table_cell", "bbox": { "l": 38.16, "t": 221.0204, "r": 216.24, "b": 208.942 }, "text": "", "attrs": { "row": 16, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 48 }, { "id": "p19.3.50", "order": 53, "type": "table_cell", "bbox": { "l": 216.24, "t": 221.0204, "r": 394.32, "b": 208.942 }, "text": "", "attrs": { "row": 16, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 49 }, { "id": "p19.3.51", "order": 54, "type": "table_cell", "bbox": { "l": 404.17334, "t": 206.69016, "r": 466.42334, "b": 197.72616000000005 }, "text": "164,394,364.38", "attrs": { "row": 16, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 50 }, { "id": "p19.3.52", "order": 55, "type": "table_cell", "bbox": { "l": 38.16, "t": 208.942, "r": 216.24, "b": 196.8637 }, "text": "", "attrs": { "row": 17, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 51 }, { "id": "p19.3.53", "order": 56, "type": "table_cell", "bbox": { "l": 216.24, "t": 208.942, "r": 394.32, "b": 196.8637 }, "text": "", "attrs": { "row": 17, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 52 }, { "id": "p19.3.54", "order": 57, "type": "table_cell", "bbox": { "l": 503.15582, "t": 206.69016, "r": 565.40582, "b": 197.72616000000005 }, "text": "161,130,276.93", "attrs": { "row": 17, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 53 }, { "id": "p19.3.55", "order": 58, "type": "table_cell", "bbox": { "l": 41.40026, "t": 183.17460000000005, "r": 175.8503, "b": 174.2106 }, "text": "Statutory Excess to Fund Balance", "attrs": { "row": 18, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 54 }, { "id": "p19.3.56", "order": 59, "type": "table_cell", "bbox": { "l": 216.24, "t": 196.8637, "r": 394.32, "b": 184.7853 }, "text": "", "attrs": { "row": 18, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 55 }, { "id": "p19.3.57", "order": 60, "type": "table_cell", "bbox": { "l": 414.25286, "t": 183.17460000000005, "r": 466.54286, "b": 174.2106 }, "text": "5,246,574.99", "attrs": { "row": 18, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 56 }, { "id": "p19.3.58", "order": 61, "type": "table_cell", "bbox": { "l": 38.16, "t": 184.7853, "r": 216.24, "b": 172.7069 }, "text": "", "attrs": { "row": 19, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 57 }, { "id": "p19.3.59", "order": 62, "type": "table_cell", "bbox": { "l": 216.24, "t": 184.7853, "r": 394.32, "b": 172.7069 }, "text": "", "attrs": { "row": 19, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 58 }, { "id": "p19.3.60", "order": 63, "type": "table_cell", "bbox": { "l": 513.23534, "t": 183.17460000000005, "r": 565.52534, "b": 174.2106 }, "text": "5,065,903.20", "attrs": { "row": 19, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 59 }, { "id": "p19.3.61", "order": 64, "type": "table_cell", "bbox": { "l": 41.40026, "t": 159.65904, "r": 137.38478, "b": 150.69503999999995 }, "text": "Fund Balance January 1", "attrs": { "row": 20, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 60 }, { "id": "p19.3.62", "order": 65, "type": "table_cell", "bbox": { "l": 349.56, "t": 159.68277999999998, "r": 356.75112, "b": 150.71878000000004 }, "text": "A", "attrs": { "row": 20, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 61 }, { "id": "p19.3.63", "order": 66, "type": "table_cell", "bbox": { "l": 414.24, "t": 159.68277999999998, "r": 466.53, "b": 150.71878000000004 }, "text": "7,314,403.71", "attrs": { "row": 20, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 62 }, { "id": "p19.3.64", "order": 67, "type": "table_cell", "bbox": { "l": 38.16, "t": 160.6286, "r": 216.24, "b": 148.5502 }, "text": "", "attrs": { "row": 21, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 63 }, { "id": "p19.3.65", "order": 68, "type": "table_cell", "bbox": { "l": 216.24, "t": 160.6286, "r": 394.32, "b": 148.5502 }, "text": "", "attrs": { "row": 21, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 64 }, { "id": "p19.3.66", "order": 69, "type": "table_cell", "bbox": { "l": 513.23244, "t": 159.68277999999998, "r": 565.52244, "b": 150.71878000000004 }, "text": "5,247,500.51", "attrs": { "row": 21, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 65 }, { "id": "p19.3.67", "order": 70, "type": "table_cell", "bbox": { "l": 41.39736, "t": 136.16722000000004, "r": 62.42292, "b": 127.20321999999999 }, "text": "Total", "attrs": { "row": 22, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 66 }, { "id": "p19.3.68", "order": 71, "type": "table_cell", "bbox": { "l": 216.24, "t": 148.5502, "r": 394.32, "b": 136.4718 }, "text": "", "attrs": { "row": 22, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 67 }, { "id": "p19.3.69", "order": 72, "type": "table_cell", "bbox": { "l": 409.20024, "t": 136.16722000000004, "r": 466.47024, "b": 127.20321999999999 }, "text": "12,560,978.70", "attrs": { "row": 22, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 68 }, { "id": "p19.3.70", "order": 73, "type": "table_cell", "bbox": { "l": 38.16, "t": 136.4718, "r": 216.24, "b": 124.3935 }, "text": "", "attrs": { "row": 23, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 69 }, { "id": "p19.3.71", "order": 74, "type": "table_cell", "bbox": { "l": 216.24, "t": 136.4718, "r": 394.32, "b": 124.3935 }, "text": "", "attrs": { "row": 23, "col": 1, 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112.65165999999999, "r": 466.54992, "b": 103.68766000000005 }, "text": "2,785,000.00", "attrs": { "row": 24, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 74 }, { "id": "p19.3.76", "order": 79, "type": "table_cell", "bbox": { "l": 38.16, "t": 112.3151, "r": 216.24, "b": 100.2367 }, "text": "", "attrs": { "row": 25, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 75 }, { "id": "p19.3.77", "order": 80, "type": "table_cell", "bbox": { "l": 216.24, "t": 112.3151, "r": 394.32, "b": 100.2367 }, "text": "", "attrs": { "row": 25, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 76 }, { "id": "p19.3.78", "order": 81, "type": "table_cell", "bbox": { "l": 513.2424, "t": 112.65165999999999, "r": 565.5324, "b": 103.68766000000005 }, "text": "2,999,000.00", "attrs": { "row": 25, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 77 }, { "id": "p19.3.79", "order": 82, "type": "table_cell", "bbox": { "l": 41.40732, "t": 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"order": 35, "type": "table_cell", "bbox": { "l": 504.31368, "t": 431.13108, "r": 556.60368, "b": 420.10536 }, "text": "5,858,326.00", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 31 }, { "id": "p35.3.33", "order": 36, "type": "table_cell", "bbox": { "l": 50.48628, "t": 417.207, "r": 168.62184, "b": 392.2572 }, "text": "NJEIT Loans Payable\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": 325.17312, "t": 417.207, "r": 345.09312, "b": 406.18128 }, "text": "C-16", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 33 }, { "id": "p35.3.35", "order": 38, "type": "table_cell", "bbox": { "l": 413.60796, "t": 417.207, "r": 458.42796, "b": 406.18128 }, "text": "286,439.78", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 34 }, { "id": "p35.3.36", "order": 39, "type": "table_cell", "bbox": { "l": 434.76, "t": 450.64, "r": 564, "b": 432.96 }, "text": "-", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p35.3.37", "order": 40, "type": "table_cell", "bbox": { "l": 50.51616, "t": 389.35884, "r": 235.02516, "b": 294.78864 }, "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": 325.22292, "t": 389.35884, "r": 345.1728, "b": 294.78864 }, "text": "C-8\nC-8\nC-9\nC-10\nC-11\nC-12\nC-13", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 37 }, { "id": "p35.3.39", "order": 42, "type": "table_cell", "bbox": { "l": 406.04832, "t": 389.35884, "r": 458.69688, "b": 294.78864 }, "text": "1,660,977.58\n2,240,052.36\n964,677.31\n574.08\n1,753,770.57\n43,135.22\n3,226.03", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 38 }, { "id": "p35.3.40", "order": 43, "type": "table_cell", "bbox": { "l": 504.3336, "t": 389.35884, "r": 556.95228, "b": 294.78864 }, "text": "2,972,853.87\n2,658,132.48\n1,425,306.39\n600.08\n1,853,770.57\n43,135.22\n10,589.48", "attrs": { "row": 9, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 39 }, { "id": "p35.3.41", "order": 44, "type": "table_cell", "bbox": { "l": 50.56596, "t": 291.89028, "r": 172.53612, "b": 280.86456 }, "text": "Reserve for NJEIT Receivable", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 40 }, { "id": "p35.3.42", "order": 45, "type": "table_cell", "bbox": { "l": 325.26276, "t": 291.89028, "r": 345.18276, "b": 280.86456 }, "text": "C-14", "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": 305.52, "t": 291.52, "r": 434.76, "b": 273.84 }, "text": "-", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p35.3.44", "order": 47, "type": "table_cell", "bbox": { "l": 511.96296, "t": 291.89028, "r": 556.78296, "b": 280.86456 }, "text": "392,985.00", "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": 50.57592, "t": 277.96619999999996, "r": 218.47164, "b": 266.94048 }, "text": "Reserve for NJEIT Loan Funds Advanced", "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": 325.26276, "t": 277.96619999999996, "r": 345.18276, "b": 266.94048 }, "text": "C-15", "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": 305.52, "t": 273.84, "r": 434.76, "b": 256.16 }, "text": "-", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 46 }, { "id": "p35.3.48", "order": 51, "type": "table_cell", "bbox": { "l": 511.97292, "t": 277.96619999999996, "r": 556.79292, "b": 266.94048 }, "text": "199,715.00", "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": 50.58588, "t": 264.04211999999995, "r": 105.6348, "b": 253.01639999999998 }, "text": "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": 327.7926, "t": 264.04211999999995, "r": 342.7326, "b": 253.01639999999998 }, "text": "C-1", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 49 }, { "id": "p35.3.51", "order": 54, "type": "table_cell", "bbox": { "l": 413.70756, "t": 264.04211999999995, "r": 458.52756, "b": 253.01639999999998 }, "text": "114,061.99", "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": 511.98288, "t": 264.04211999999995, "r": 556.80288, "b": 253.01639999999998 }, "text": "114,061.99", "attrs": { "row": 12, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 51 }, { "id": "p35.3.53", "order": 56, "type": "table_cell", "bbox": { "l": 60.55584, "t": 235.84536000000003, "r": 233.18256, "b": 224.81964000000005 }, "text": "Total Liabilities, Reserves & Fund Balance", "attrs": { "row": 13, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 52 }, { "id": "p35.3.54", "order": 57, "type": "table_cell", "bbox": { "l": 176.28, "t": 238.48, "r": 305.52, "b": 220.8 }, "text": "", "attrs": { "row": 13, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 53 }, { "id": "p35.3.55", "order": 58, "type": "table_cell", "bbox": { "l": 401.148, "t": 235.84536000000003, "r": 458.418, "b": 224.81964000000005 }, "text": "$ 26,361,914.92", "attrs": { "row": 13, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 54 }, { "id": "p35.3.56", "order": 59, "type": "table_cell", "bbox": { "l": 499.39344, "t": 235.84536000000003, "r": 556.66344, "b": 224.81964000000005 }, "text": "$ 38,607,476.08", "attrs": { "row": 13, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 55 } ], 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"b": 22.8 }, "text": "The Accompanying Notes to the Financial Statements are an integral part of this Statement.", "attrs": { "block_label": "footer" }, "reading_order": 4 }, { "id": "p36.6", "order": 6, "type": "footer", "bbox": { "l": 299.28, "t": 19.92, "r": 312.96, "b": 10.08 }, "text": "28", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11944, "page": 37, "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": 12055, "item_count": 29, "counts_by_type": { "footer": 2, "header": 1, "table": 1, "table_cell": 24, "title": 1 }, "build_ms": 1, "items": [ { "id": "p37.1", "order": 1, "type": "header", "bbox": { "l": 523.2, "t": 768.48, "r": 576, "b": 757.92 }, "text": "EXHIBIT D", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p37.2", "order": 2, "type": "title", "bbox": { "l": 201.12, "t": 738.24, "r": 408.24, "b": 678.72 }, "text": "TOWNSHIP OF JACKSON\nPUBLIC ASSISTANCE FUND\nCOMPARATIVE STATEMENTS OF ASSETS\nAND RESERVES - REGULATORY BASIS\nDECEMBER 31, 2017 AND 2016", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 1 }, { "id": "p37.3", "order": 3, "type": "table", "bbox": { "l": 64.56, "t": 657.12, "r": 549.12, "b": 508.32 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 4, "integrity": { "cells_checked": 19, "cells_flagged": 0 } }, "children": [ { "id": "p37.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 119.27978, "t": 652.64148, "r": 155.2553, "b": 643.6774800000001 }, "text": "ASSETS", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p37.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 315.47186, "t": 652.64148, "r": 372.47294, "b": 643.6774800000001 }, "text": "REFERENCE", "attrs": { "row": 0, "col": 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"reading_order": 4 }, { "id": "p37.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 336.24842, "t": 629.11596, "r": 351.73622, "b": 620.15196 }, "text": "D-1", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p37.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 414.60374, "t": 629.11596, "r": 454.44374, "b": 620.15196 }, "text": "$ 27,582.93", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p37.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 500.03066, "t": 629.11596, "r": 539.87066, "b": 620.15196 }, "text": "$ 27,429.12", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p37.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 77.2685, "t": 605.23188, "r": 126.78962, "b": 596.26788 }, "text": "Total Assets", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p37.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 185.7, "t": 607.52, "r": 306.84, "b": 582.72 }, "text": "", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p37.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 414.59378, "t": 605.23188, "r": 454.43378, "b": 596.26788 }, "text": "$ 27,582.93", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p37.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 500.0207, "t": 605.23188, "r": 539.8607, "b": 596.26788 }, "text": "$ 27,429.12", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p37.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 112.29782, "t": 568.86792, "r": 162.10778, "b": 559.90392 }, "text": "RESERVES", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true 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integral part of this Statement.", "attrs": { "block_label": "footer" }, "reading_order": 3 }, { "id": "p41.5", "order": 23, "type": "footer", "bbox": { "l": 299.52, "t": 20.4, "r": 312.48, "b": 9.84 }, "text": "33", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 11944, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p42.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 402.96, "r": 388.8, "b": 388.32 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p42.2", "order": 2, "type": "footer", "bbox": { "l": 299.28, "t": 20.64, "r": 312.96, "b": 10.32 }, "text": "34", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "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": 12055, "item_count": 4, "counts_by_type": { "footer": 1, "text": 2, "title": 1 }, "build_ms": 0, "items": [ { "id": "p43.1", "order": 1, "type": "text", "bbox": { "l": 230.64, "t": 523.92, "r": 381.12, "b": 495.36 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "reading_order": 0 }, { "id": "p43.2", "order": 2, "type": "title", "bbox": { "l": 177.12, "t": 304.32, "r": 434.4, "b": 275.76 }, "text": "NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 1 }, { "id": "p43.3", "order": 3, "type": "text", "bbox": { "l": 268.56, "t": 263.04, "r": 342.96, "b": 254.88 }, "text": "*****", "reading_order": 2 }, { "id": "p43.4", "order": 4, "type": "footer", "bbox": { "l": 299.04, "t": 21.12, "r": 312.48, "b": 10.56 }, "text": "35", "attrs": { "block_label": "number" }, "reading_order": 3 } ] }, { "document_id": 11944, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p44.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 402.96, "r": 388.8, "b": 388.32 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p44.2", "order": 2, "type": "footer", "bbox": { "l": 299.28, "t": 20.64, "r": 312.96, "b": 9.84 }, "text": "36", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "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": 12055, "item_count": 14, "counts_by_type": { "footer": 1, "heading": 2, "text": 10, "title": 1 }, "build_ms": 2, "items": [ { "id": "p45.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.48, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p45.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 318.96, "b": 691.92 }, "text": "Note 1. Summary of Significant Accounting Policies", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p45.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 679.2, "r": 269.28, "b": 666 }, "text": "Description of Financial Reporting Entity", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p45.4", "order": 4, "type": "text", "bbox": { "l": 69.6, "t": 653.76, "r": 542.16, "b": 589.2 }, "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": "p45.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 577.44, "r": 542.16, "b": 538.32 }, "text": "The Township’s governing body is also responsible for appointed 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": "p45.6", "order": 6, "type": "text", "bbox": { "l": 68.88, "t": 527.76, "r": 542.16, "b": 462.96 }, "text": "Component Units - GASB Statement 14, as amended by GASB Statements 39, 61 and 80, establishes criteria to be used in determining the component units, which should be included in the financial statements of a primary government. The financial statements of the Township are not presented in accordance with GAAP (as discussed below). Therefore, the Township had no component units as defined by GASB Statement No. 14, as amended by GASB Statements 39, 61 and 80.", "reading_order": 5 }, { "id": "p45.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 451.92, "r": 542.4, "b": 310.56 }, "text": "Basis of Accounting, Measurement Focus and Basis of Presentation - The financial statements of the Township contain all funds and account groups in accordance with the “Requirements of Audit” as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services. The principles and practices established by the Requirements of Audit 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. Generally, the financial statements are presented using the flow of current financial resources measurement focus and modified accrual basis of accounting with minor exceptions as mandated by these “Requirements”. In addition, the prescribed accounting principles previously referred to differ in certain respects from accounting principles generally accepted in the United States of America applicable to local government units. The more significant differences are explained further in this note.", "reading_order": 6 }, { "id": "p45.8", "order": 8, "type": "text", "bbox": { "l": 69.36, "t": 299.28, "r": 541.92, "b": 273.12 }, "text": "In accordance with the “Requirements”, the Township accounts for its financial transactions through the use of separate funds, which are described as follows:", "reading_order": 7 }, { "id": "p45.9", "order": 9, "type": "text", "bbox": { "l": 86.4, "t": 260.88, "r": 524.16, "b": 234.72 }, "text": "Current Fund – This fund accounts for revenues and expenditures for governmental operations of a general nature, including federal and state grant funds.", "reading_order": 8 }, { "id": "p45.10", "order": 10, "type": "text", "bbox": { "l": 86.88, "t": 222.96, "r": 523.92, "b": 196.08 }, "text": "Trust Funds – These funds account for receipts, custodianship and disbursement of funds in accordance with the purpose for which each reserve was created.", "reading_order": 9 }, { "id": "p45.11", "order": 11, "type": "text", "bbox": { "l": 86.64, "t": 184.32, "r": 523.68, "b": 157.68 }, "text": "General Capital Fund – This fund accounts for receipt and disbursement of funds for the acquisition of general capital facilities, other than those acquired in the Current Fund.", "reading_order": 10 }, { "id": "p45.12", "order": 12, "type": "text", "bbox": { "l": 86.64, "t": 145.92, "r": 523.92, "b": 119.76 }, "text": "Public Assistance Fund – This fund accounts for receipt and disbursement of funds that provide assistance to certain residents of the Township.", "reading_order": 11 }, { "id": "p45.13", "order": 13, "type": "text", "bbox": { "l": 86.64, "t": 107.76, "r": 524.64, "b": 68.88 }, "text": "General Fixed Asset Account Group – The Fixed Asset Account Group of accounts is utilized to account for property, land, buildings, and equipment that have been acquired by other funds of the Township.", "reading_order": 12 }, { "id": "p45.14", "order": 14, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.24, "b": 10.08 }, "text": "37", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11944, "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": 12055, "item_count": 11, "counts_by_type": { "footer": 1, "heading": 2, "text": 8 }, "build_ms": 2, "items": [ { "id": "p46.1", "order": 1, "type": "heading", "bbox": { "l": 188.16, "t": 756.24, "r": 423.6, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p46.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 375.36, "b": 691.68 }, "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": 86.88, "t": 679.2, "r": 524.16, "b": 652.8 }, "text": "Payroll Fund – This fund accounts for the receipt and disbursements of funds used to meet obligations to employees and payroll tax liability.", "reading_order": 2 }, { "id": "p46.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 640.56, "r": 542.16, "b": 524.88 }, "text": "Budgets and Budgetary Accounting - The Township must adopt an annual budget for its Current Fund in accordance wi[p46.4.1] 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 10 th 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.", "children": [ { "id": "p46.4.1", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 640.56, "r": 542.16, "b": 524.88 }, "text": "^{th}", "attrs": { "inline": true, "text_offset": 113, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p46.5", "order": 6, "type": "text", "bbox": { "l": 68.16, "t": 513.6, "r": 542.16, "b": 448.32 }, "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": 4 }, { "id": "p46.6", "order": 7, "type": "text", "bbox": { "l": 68.16, "t": 437.04, "r": 543.6, "b": 372.24 }, "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. Under GAAP, investments are reported at fair value but under regulatory basis of accounting, investments are stated at cost. Therefore unrealized gains or losses on investments have not been recorded.", "reading_order": 5 }, { "id": "p46.7", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 360.72, "r": 542.64, "b": 295.44 }, "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": 6 }, { "id": "p46.8", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 284.64, "r": 542.16, "b": 155.04 }, "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": 7 }, { "id": "p46.9", "order": 10, "type": "text", "bbox": { "l": 68.64, "t": 144.96, "r": 542.16, "b": 117.36 }, "text": "The cash management plan adopted by the Township requires it to deposit funds in public depositories protected from loss under the provisions of the Act.", "reading_order": 8 }, { "id": "p46.10", "order": 11, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.96, "b": 9.84 }, "text": "38", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11944, "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": 12055, "item_count": 9, "counts_by_type": { "footer": 1, "heading": 1, "text": 6, "title": 1 }, "build_ms": 2, "items": [ { "id": "p47.1", "order": 1, "type": "title", "bbox": { "l": 188.64, "t": 756.48, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p47.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 375.12, "b": 691.92 }, "text": "Note 1. Summary of Significant Accounting Policies (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p47.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 678.96, "r": 542.16, "b": 614.88 }, "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": 2 }, { "id": "p47.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 602.64, "r": 541.92, "b": 563.76 }, "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 statements of assets, liabilities, reserves and fund balance.", "reading_order": 3 }, { "id": "p47.5", "order": 5, "type": "text", "bbox": { "l": 68.16, "t": 551.76, "r": 542.88, "b": 308.16 }, "text": "General Fixed Assets – Accounting for governmental fixed assets, as required by N.J.A.C.5:30-5.6, differs in certain respects from accounting principles generally accepted in the United States of America. In accordance with the regulations, all local units, including municipalities, must maintain a general fixed assets reporting system that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget Circular A-87 (Attachment B, Section 19), except that the useful life of such property is at least five years. The Township has adopted a capitalization threshold of $5,000.00, the maximum amount allowed by the Circular. Generally, assets are valued at historical cost; however, assets acquired prior to December 31, 1985 are valued at actual historical cost or estimated historical cost. In some instances, assets are valued at the assessed valuation of the property at the time of acquisition, which approximates fair value. No depreciation of general fixed assets is recorded. Donated general fixed assets are recorded at their acquisition value as of the date of the transaction. Interest costs relative to the acquisition of general fixed assets are recorded as expenditures when paid. Public domain (\"infrastructure\") general fixed assets consisting of certain improvements such as roads, bridges, curbs and gutters, streets and sidewalks and drainage systems are not capitalized. Expenditures for construction in progress are recorded in the capital funds until such time as the construction is completed and put into operation. The Township is required to maintain a subsidiary ledger detailing fixed assets records to control additions, retirements, and transfers of fixed assets. In addition, a statement of general fixed assets, reflecting the activity for the year, must be included in the Township's basic financial statements.", "reading_order": 4 }, { "id": "p47.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 296.64, "r": 542.4, "b": 219.36 }, "text": "The regulations require that general fixed assets, whether constructed or acquired through purchase, grant or gift be included in the aforementioned inventory. In addition, property management standards must be maintained that includes accurate records indicating asset description, source, ownership, acquisition cost and date, the percentage of federal participation (if any), and the location, use, and condition of the asset. Periodically, physical inventories must be taken and reconciled with these records. All fixed assets must be adequately controlled to safeguard against loss, damage, or theft.", "reading_order": 5 }, { "id": "p47.7", "order": 7, "type": "text", "bbox": { "l": 68.4, "t": 207.84, "r": 542.16, "b": 129.6 }, "text": "Foreclosed property – Foreclosed Property or “Property Acquired for Taxes” 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 Township 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": 6 }, { "id": "p47.8", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 118.32, "r": 542.16, "b": 66.48 }, "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": 7 }, { "id": "p47.9", "order": 9, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.96, "b": 10.32 }, "text": "39", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 11944, "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": 12055, "item_count": 14, "counts_by_type": { "footer": 1, "heading": 1, "text": 11, "title": 1 }, "build_ms": 2, "items": [ { "id": "p48.1", "order": 1, "type": "title", "bbox": { "l": 188.64, "t": 756.24, "r": 423.84, "b": 718.32 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p48.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 375.12, "b": 691.92 }, "text": "Note 1. Summary of Significant Accounting Policies (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p48.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 678.96, "r": 541.92, "b": 653.04 }, "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": 2 }, { "id": "p48.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 640.32, "r": 542.16, "b": 551.76 }, "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": 3 }, { "id": "p48.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 538.8, "r": 542.4, "b": 474.48 }, "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": 4 }, { "id": "p48.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 462.48, "r": 542.88, "b": 385.2 }, "text": "County Taxes – The municipality is responsible for levying, collecting and remitting County taxes for [p48.6.1]e County of Ocean. Operations is charged for [p48.6.2]e amount due [p48.6.3]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": "p48.6.1", "order": 7, "type": "text", "bbox": { "l": 68.4, "t": 462.48, "r": 542.88, "b": 385.2 }, "text": "^{th}", "attrs": { "inline": true, "text_offset": 102, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 }, { "id": "p48.6.2", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 462.48, "r": 542.88, "b": 385.2 }, "text": "^{th}", "attrs": { "inline": true, "text_offset": 156, "text_span": 9, "bbox_estimated": true }, "reading_order": 1 }, { "id": "p48.6.3", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 462.48, "r": 542.88, "b": 385.2 }, "text": "^{th}", "attrs": { "inline": true, "text_offset": 178, "text_span": 9, "bbox_estimated": true }, "reading_order": 2 } ], "reading_order": 5 }, { "id": "p48.7", "order": 10, "type": "text", "bbox": { "l": 68.4, "t": 373.2, "r": 541.92, "b": 334.08 }, "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 July 1 to June 30.", "reading_order": 6 }, { "id": "p48.8", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 322.08, "r": 542.4, "b": 270 }, "text": "Deferred School Taxes – School taxes raised in advance in the Current Fund for a school fiscal year (July 1 to June 30) which remain unpaid at December 31 of the calendar year levied may be deferred to fund balance to the extent of not more than 50% of the annual levy providing no requisition has been made by the school district for such amount.", "reading_order": 7 }, { "id": "p48.9", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 258.72, "r": 542.16, "b": 193.2 }, "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": "p48.10", "order": 13, "type": "text", "bbox": { "l": 68.4, "t": 181.2, "r": 543.12, "b": 66.24 }, "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. Appropriations for interest payments on outstanding general capital bonds and notes are provided on the cash basis.", "reading_order": 9 }, { "id": "p48.11", "order": 14, "type": "footer", "bbox": { "l": 299.52, "t": 20.4, "r": 312.96, "b": 10.08 }, "text": "40", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11944, "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": 12055, "item_count": 12, "counts_by_type": { "footer": 1, "heading": 3, "text": 7, "title": 1 }, "build_ms": 2, "items": [ { "id": "p49.1", "order": 1, "type": "title", "bbox": { "l": 188.64, "t": 756.48, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p49.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 375.12, "b": 691.92 }, "text": "Note 1. Summary of Significant Accounting Policies (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p49.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 678.96, "r": 542.16, "b": 601.92 }, "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 and reserve for encumbrances at current year end are available until December 31[p49.3.1] of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves and recorded as income.", "children": [ { "id": "p49.3.1", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 678.96, "r": 542.16, "b": 601.92 }, "text": "^{st}", "attrs": { "inline": true, "text_offset": 327, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p49.4", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 589.92, "r": 541.92, "b": 524.88 }, "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": 3 }, { "id": "p49.5", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 512.88, "r": 542.16, "b": 474.24 }, "text": "Compensated Absences – Expenditures relating to obligations for unused vested accumulated vacation and sick leave are not recorded until paid; however, municipalities may establish and budget reserve funds subject to NJSA 40A:4-39 for the future payment of compensated absences.", "reading_order": 4 }, { "id": "p49.6", "order": 7, "type": "text", "bbox": { "l": 68.16, "t": 462.24, "r": 542.64, "b": 358.56 }, "text": "Recent Accounting Pronouncements – The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. GASB has recently adopted accounting statements to be used by governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in the United States of America. (GAAP). The municipalities in the State of New Jersey do not prepare financial statements in accordance with GAAP and thus do not comply with all of the GASB pronouncements; and there have been no GASB pronouncements effective for the current year that have a significant impact of the Township’s financial statements.", "reading_order": 5 }, { "id": "p49.7", "order": 8, "type": "heading", "bbox": { "l": 69.12, "t": 334.08, "r": 232.08, "b": 321.36 }, "text": "Note 2. Deposits and Investments", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p49.8", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 308.4, "r": 484.56, "b": 295.2 }, "text": "The Township is governed by the deposit and investment limitations of New Jersey state law.", "reading_order": 7 }, { "id": "p49.9", "order": 10, "type": "heading", "bbox": { "l": 69.6, "t": 283.2, "r": 113.76, "b": 269.76 }, "text": "Deposits", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p49.10", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 256.8, "r": 542.64, "b": 103.2 }, "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 may not be returned. Although the Township does not have a formal policy regarding custodial credit risk, NJSA 17:9-41 et seq. requires that the governmental units shall deposit public funds in public depositories protected from loss under the provisions of the Governmental Unit Deposit Protection Act (GUDPA). GUDPA is a supplemental insurance program set forth by the New Jersey Legislature to protect the deposits of local governmental agencies. The program is administered by the Commissioner of the New Jersey Department of Banking and Insurance. Under the Act, the first $250,000 of governmental deposits in each insured depository is protected by 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 below.", "reading_order": 9 }, { "id": "p49.11", "order": 12, "type": "footer", "bbox": { "l": 299.28, "t": 20.4, "r": 311.52, "b": 9.84 }, "text": "41", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11944, "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": 12055, "item_count": 71, "counts_by_type": { "footer": 1, "heading": 2, "table": 2, "table_cell": 61, "text": 4, "title": 1 }, "build_ms": 8, "items": [ { "id": "p50.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.96, "r": 423.84, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p50.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 288.48, "b": 691.92 }, "text": "Note 2. Deposits and Investments (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p50.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 679.68, "r": 534.24, "b": 653.76 }, "text": "As of December 31, 2017, the Township’s bank balance of $38,247,220.46 was insured or collateralized as follows:", "reading_order": 2 }, { "id": "p50.4", "order": 4, "type": "table", "bbox": { "l": 127.68, "t": 642, "r": 486.24, "b": 565.92 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 3, "cells_flagged": 0 } }, "children": [ { "id": "p50.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 130.38, "t": 640.092001, "r": 278.519067, "b": 598.21756 }, "text": "Insured under FDIC and GUDPA\nNJ Cash Management Fund\nUninsured and Uncollateralized", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 0 }, { "id": "p50.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 409.618186, "t": 640.092001, "r": 477.260451, "b": 598.21756 }, "text": "$ 21,212,558.65\n59.49\n17,034,602.32", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 1 }, { "id": "p50.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 127.68, "t": 584.94, "r": 306.96, "b": 565.92 }, "text": "", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p50.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 409.618186, "t": 581.420213, "r": 477.258191, "b": 568.881666 }, "text": "$ 38,247,220.46", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 } ], "reading_order": 3 }, { "id": "p50.5", "order": 9, "type": "heading", "bbox": { "l": 69.6, "t": 550.56, "r": 130.8, "b": 538.32 }, "text": "Investments", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p50.6", "order": 10, "type": "text", "bbox": { "l": 68.4, "t": 525.36, "r": 542.16, "b": 421.2 }, "text": "Fair Value Measurement – The fair value measurements of investments are required to be reported based on the hierarchy established by generally accepted accounting principles. Under GAAP, investments are required to be categorized based on the fair value of inputs of Levels 1, 2 and 3. Under Level 1 inputs, investments are required to be categorized based on quoted market prices in active markets for identical investments. Level 2 inputs are based primarily on using observable measurement criteria, including quoted market prices of similar investments in active and inactive markets and other observable corroborated factors. Level 3 inputs are assets measured at fair value on a recurring basis using significant unobservable measurement criteria based on the best information available.", "reading_order": 5 }, { "id": "p50.7", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 411.12, "r": 542.4, "b": 358.08 }, "text": "Under regulatory basis of accounting, investments are measured at cost in the Township’s financial statements. However, had the financial statements been prepared in accordance with GAAP, the Township’s fair value, hierarchy level and maturities of its investments at December 31, 2017 would be as followed:", "reading_order": 6 }, { "id": "p50.8", "order": 12, "type": "table", "bbox": { "l": 70.8, "t": 347.52, "r": 540.72, "b": 137.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 10, "n_cols": 6, "integrity": { "cells_checked": 35, "cells_flagged": 0 } }, "children": [ { "id": "p50.8.1", "order": 13, "type": "table_cell", "bbox": { "l": 70.8, "t": 347.52, "r": 149.12, "b": 326.544 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p50.8.2", "order": 14, "type": "table_cell", "bbox": { "l": 149.12, "t": 347.52, "r": 227.44, "b": 326.544 }, "text": "", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p50.8.3", "order": 15, "type": "table_cell", "bbox": { "l": 227.44, "t": 347.52, "r": 305.76, "b": 326.544 }, "text": "", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p50.8.4", "order": 16, "type": "table_cell", "bbox": { "l": 305.76, "t": 347.52, "r": 384.08, "b": 326.544 }, "text": "", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p50.8.5", "order": 17, "type": "table_cell", "bbox": { "l": 384.08, "t": 347.52, "r": 462.4, "b": 326.544 }, "text": "", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p50.8.6", "order": 18, "type": "table_cell", "bbox": { "l": 477.06499, "t": 346.8101, "r": 531.434761, "b": 310.726884 }, "text": "Investment Maturities (in Years)", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p50.8.7", "order": 19, "type": "table_cell", "bbox": { "l": 70.8, "t": 326.544, "r": 149.12, "b": 305.568 }, "text": "", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p50.8.8", "order": 20, "type": "table_cell", "bbox": { "l": 200.94, "t": 306.010416, "r": 235.163354, "b": 282.528464 }, "text": "Carrying Value", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p50.8.9", "order": 21, "type": "table_cell", "bbox": { "l": 295.321998, "t": 306.005076, "r": 437.661658, "b": 295.183044 }, "text": "Fair Value as of December 31, 2017", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 3, "bbox_refit": true }, "reading_order": 8 }, { "id": "p50.8.10", "order": 22, "type": "table_cell", "bbox": { "l": 484.565964, "t": 306.010416, "r": 523.936135, "b": 282.528384 }, "text": "Less Than 1 Year", "attrs": { "row": 1, "col": 3, "rowspan": 2, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p50.8.11", "order": 23, "type": "table_cell", "bbox": { "l": 70.8, "t": 305.568, "r": 149.12, "b": 284.592 }, "text": "", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p50.8.12", "order": 24, "type": "table_cell", "bbox": { "l": 149.12, "t": 305.568, "r": 227.44, "b": 284.592 }, "text": "", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p50.8.13", "order": 25, "type": "table_cell", "bbox": { "l": 290.1, "t": 293.350416, "r": 319.157031, "b": 282.528384 }, "text": "Level 1", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p50.8.14", "order": 26, "type": "table_cell", "bbox": { "l": 352.26, "t": 293.350416, "r": 381.268265, "b": 282.528384 }, "text": "Level 3", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p50.8.15", "order": 27, "type": "table_cell", "bbox": { "l": 418.98, "t": 293.350416, "r": 438.972314, "b": 282.528384 }, "text": "Total", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1, 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broker-dealer) to a transaction, the Township will not be able to recover the value of its investment or collateral securities that are in the possession of another party. Other than the rules and", "reading_order": 8 }, { "id": "p50.10", "order": 71, "type": "footer", "bbox": { "l": 299.28, "t": 20.64, "r": 312.96, "b": 10.08 }, "text": "42", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11944, "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": 12055, "item_count": 27, "counts_by_type": { "footer": 1, "heading": 3, "table": 1, "table_cell": 16, "text": 6 }, "build_ms": 4, "items": [ { "id": "p51.1", "order": 1, "type": "heading", "bbox": { "l": 188.16, "t": 756.48, "r": 423.6, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p51.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 288.48, "b": 691.92 }, "text": "Note 2. Deposits and Investments (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p51.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 679.2, "r": 542.16, "b": 653.28 }, "text": "regulations promulgated by N.J.S.A. 40A:5-15.1, the Township has no investment policy to limit exposure to custodial credit risk.", "reading_order": 2 }, { "id": "p51.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 641.04, "r": 542.16, "b": 576.24 }, "text": "Interest rate risk - This is the risk that changes in interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. Other than the rules and regulations promulgated by N.J.S.A. 40A:5-15.1, the Township does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.", "reading_order": 3 }, { "id": "p51.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 561.36, "r": 542.4, "b": 509.52 }, "text": "Credit risk - Credit risk is the risk that an issuer to an investment will not fulfill its obligation to the holder of the investment. This is measured by assignment of a rating by a nationally recognized rating organization. U.S. Government securities or obligations explicitly guaranteed by the U.S. government are not considered to have credit risk exposure.", "reading_order": 4 }, { "id": "p51.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 497.76, "r": 542.88, "b": 433.2 }, "text": "Concentration of Credit Risk – Concentration of credit risk is the risk of loss attributed to the magnitude of a government’s investment in a single issuer. Other than the rules and regulations promulgated by N.J.S.A. 40A; 5-15.1, the Township’s investment policies place no limit in the amount the Township may invest in any one issuer. More than 5% of the Township’s investments are in mutual funds and fixed account investment contract. These investments represent 100% of the Township’s total investments.", "reading_order": 5 }, { "id": "p51.7", "order": 7, "type": "heading", "bbox": { "l": 69.6, "t": 408.72, "r": 185.28, "b": 395.04 }, "text": "Note 3. 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717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p52.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.84, "r": 241.2, "b": 691.44 }, "text": "Note 3. Property Taxes (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p52.3", "order": 3, "type": "table", "bbox": { "l": 86.88, "t": 680.16, "r": 520.8, "b": 162 }, "text": "", "attrs": { "block_label": "table", "n_rows": 12, "n_cols": 5, "integrity": { "cells_checked": 30, "cells_flagged": 0 } }, "children": [ { "id": "p52.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 102.6, "t": 679.2094950000001, "r": 191.99747, "b": 667.262197 }, "text": "Assessed Valuation", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 5, "bbox_refit": true }, "reading_order": 0 }, { "id": "p52.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 102.6, "t": 651.796218, "r": 123.600145, "b": 639.84892 }, "text": "Year", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p52.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 173.664, "t": 654.252, "r": 347.232, "b": 628.344 }, 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6,729,001,558.00\n6,687,122,747.00\n6,669,174,480.00", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p52.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 110.64, "t": 557.172624, "r": 317.621692, "b": 544.6333030000001 }, "text": "Comparison of Tax Levies and Collections", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 5, "bbox_refit": true }, "reading_order": 7 }, { "id": "p52.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 126.004167, "t": 513.4377529999999, "r": 147.110279, "b": 500.898432 }, "text": "Year", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p52.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 250.62, "t": 513.432624, "r": 291.611629, "b": 500.893303 }, "text": "Tax Levy", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p52.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 340.62, "t": 528.072624, "r": 393.693253, "b": 500.893303 }, "text": "Cash Collections", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p52.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 427.253646, "t": 528.072624, "r": 492.329411, "b": 500.893303 }, "text": "Percentage Of Collection", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 11 }, { "id": "p52.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 124.68, "t": 482.772624, "r": 148.35388, "b": 440.895596 }, "text": "2017\n2016\n2015", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 12 }, { "id": "p52.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 238.624748, "t": 482.772624, "r": 312.342998, "b": 440.895596 }, "text": "$ 156,848,375.95\n153,289,434.50\n149,966,664.00", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 13 }, { "id": "p52.3.15", "order": 18, "type": "table_cell", "bbox": { "l": 335.289043, "t": 482.772624, "r": 408.950785, "b": 440.895596 }, "text": "$ 154,686,163.07\n151,261,683.46\n147,776,001.00", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 14 }, { "id": "p52.3.16", "order": 19, "type": "table_cell", "bbox": { "l": 441.966733, "t": 482.772624, "r": 478.059032, "b": 440.895596 }, "text": "98.62%\n98.67%\n98.53%", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true }, "reading_order": 15 }, { "id": "p52.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 87.96, "t": 414.432624, "r": 269.06214, "b": 401.893303 }, "text": "Delinquent Taxes and Tax Title Liens", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 5, "bbox_refit": true }, "reading_order": 16 }, { "id": "p52.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 103.321305, "t": 370.697753, "r": 124.428881, "b": 358.158432 }, "text": "Year", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p52.3.19", "order": 22, "type": "table_cell", "bbox": { "l": 197.34, "t": 385.332624, "r": 237.045575, "b": 358.153303 }, "text": "Tax Title Liens", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p52.3.20", "order": 23, "type": "table_cell", "bbox": { "l": 280.020382, "t": 385.332624, "r": 329.773307, "b": 358.153303 }, "text": "Delinquent Taxes", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p52.3.21", "order": 24, "type": "table_cell", "bbox": { "l": 369.36, "t": 385.332624, "r": 419.128751, "b": 358.153303 }, "text": "Total Delinquent", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 20 }, { "id": "p52.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 450.013688, "t": 385.332624, "r": 515.111206, "b": 358.153303 }, "text": "Percentage Of Tax Levy", "attrs": { "row": 7, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p52.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 102, "t": 340.032624, "r": 125.709849, "b": 298.155596 }, "text": "2017\n2016\n2015", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 22 }, { "id": "p52.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 193.983903, "t": 340.032624, "r": 255.737579, "b": 298.155596 }, "text": "$ 2,995,943.38\n2,737,303.00\n2,557,868.00", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 23 }, { "id": "p52.3.25", "order": 28, "type": "table_cell", "bbox": { "l": 282.011266, "t": 340.032624, "r": 343.70842, "b": 298.155596 }, "text": "$ 1,732,507.60\n1,777,235.27\n1,841,604.96", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 24 }, { "id": "p52.3.26", "order": 29, "type": "table_cell", "bbox": { "l": 370.038628, "t": 340.032624, "r": 431.735783, "b": 298.155596 }, "text": "$ 4,728,450.98\n4,514,538.27\n4,399,472.96", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 25 }, { "id": "p52.3.27", "order": 30, "type": "table_cell", "bbox": { "l": 467.358208, "t": 340.032624, "r": 497.486695, "b": 298.155596 }, "text": "3.01%\n2.95%\n2.93%", "attrs": { "row": 8, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 26 }, { "id": "p52.3.28", "order": 31, "type": "table_cell", "bbox": { "l": 148.8, "t": 271.929495, "r": 271.826834, "b": 259.98219700000004 }, "text": "Number of Tax Title Liens", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 5, "bbox_refit": true }, "reading_order": 27 }, { "id": "p52.3.29", "order": 32, "type": "table_cell", "bbox": { "l": 148.8, "t": 244.51621799999998, "r": 169.799367, "b": 232.56892000000005 }, "text": "Year", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 28 }, { "id": "p52.3.30", "order": 33, "type": "table_cell", "bbox": { "l": 173.664, "t": 265.632, "r": 347.232, "b": 239.724 }, "text": "", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 2 }, "reading_order": 29 }, { "id": "p52.3.31", "order": 34, "type": "table_cell", "bbox": { "l": 414.54, "t": 244.51621799999998, "r": 449.934861, "b": 232.56892000000005 }, "text": "Number", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 30 }, { "id": "p52.3.32", "order": 35, "type": "table_cell", "bbox": { "l": 148.8, "t": 215.776117, "r": 170.398639, "b": 176.22160499999995 }, "text": "2017\n2016\n2015", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 31 }, { "id": "p52.3.33", "order": 36, "type": "table_cell", "bbox": { "l": 173.664, "t": 239.724, "r": 347.232, "b": 213.816 }, "text": "", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 2 }, "reading_order": 32 }, { "id": "p52.3.34", "order": 37, "type": "table_cell", "bbox": { "l": 424.14135, "t": 215.776117, "r": 440.34006, "b": 176.22160499999995 }, "text": "163\n155\n149", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true }, "reading_order": 33 } ], "reading_order": 2 }, { "id": "p52.4", "order": 38, "type": "heading", "bbox": { "l": 68.88, "t": 112.32, "r": 345.12, "b": 98.16 }, "text": "Note 4. Property Acquired By Tax Title Lien Liquidation", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p52.5", "order": 39, "type": "text", "bbox": { "l": 68.88, "t": 86.64, "r": 542.4, "b": 59.52 }, "text": "The value of properties acquired by liquidation of tax title liens based on the last assessed valuation of such properties as of December 31, was as follows:", "reading_order": 4 }, { "id": "p52.6", "order": 40, "type": "footnote", "bbox": { "l": 69.6, "t": 151.2, "r": 276.72, "b": 137.28 }, "text": "The last tax sale was held on October 4, 2017.", "attrs": { "block_label": "vision_footnote" }, "reading_order": 5 }, { "id": "p52.7", "order": 41, "type": "footer", "bbox": { "l": 299.04, "t": 20.4, "r": 312.96, "b": 10.32 }, "text": "44", "attrs": { "block_label": "number" }, "reading_order": 6 } ] }, { "document_id": 11944, "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": 12055, "item_count": 47, "counts_by_type": { "caption": 1, "footer": 1, "heading": 3, "table": 3, "table_cell": 34, "text": 4, "title": 1 }, "build_ms": 5, "items": [ { "id": "p53.1", "order": 1, "type": "title", "bbox": { "l": 187.92, "t": 756.96, "r": 423.84, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p53.2", "order": 2, "type": "caption", "bbox": { "l": 69.36, "t": 705.12, "r": 401.28, "b": 691.44 }, "text": "Note 4. Property Acquired By Tax Title Lien Liquidation (continued)", "attrs": { "block_label": "figure_title" }, "reading_order": 1 }, { "id": "p53.3", "order": 3, "type": "table", "bbox": { "l": 146.16, "t": 679.68, "r": 460.32, "b": 609.36 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p53.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 149.7, "t": 678.435148, "r": 170.699367, "b": 666.489179 }, "text": "Year", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p53.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 402.24, "t": 678.435148, "r": 437.035588, "b": 666.489179 }, "text": "Amount", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p53.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 149.7, "t": 650.835048, "r": 171.298639, "b": 611.349682 }, "text": "2017\n2016\n2015", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 2 }, { "id": "p53.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 401.038063, "t": 650.835048, "r": 458.644872, "b": 611.349682 }, "text": "$ 6,306,200.00\n6,306,200.00\n6,306,200.00", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 } ], "reading_order": 2 }, { "id": "p53.4", "order": 8, "type": "heading", "bbox": { "l": 69.12, "t": 583.68, "r": 252, "b": 569.52 }, "text": "Note 5. Fund Balances Appropriated", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p53.5", "order": 9, "type": "text", "bbox": { "l": 68.88, "t": 558, "r": 541.92, "b": 530.88 }, "text": "The following schedule details the amount of fund balances available at the end of the current year and four previous years and the amounts utilized in the subsequent year's budgets:", "reading_order": 4 }, { "id": "p53.6", "order": 10, "type": "table", "bbox": { "l": 86.88, "t": 519.36, "r": 518.4, "b": 408 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 4, "integrity": { "cells_checked": 9, "cells_flagged": 0 } }, "children": [ { "id": "p53.6.1", "order": 11, "type": "table_cell", "bbox": { "l": 133.200707, "t": 490.767424, "r": 154.201436, "b": 478.818023 }, "text": "Year", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "pdf" }, "reading_order": 0 }, { "id": "p53.6.2", "order": 12, "type": "table_cell", "bbox": { "l": 254.4, "t": 504.562667, "r": 315.307295, "b": 478.80841 }, "text": "Balance\\nDecember 31,", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "pdf" }, "reading_order": 1 }, { "id": "p53.6.3", "order": 13, "type": "table_cell", "bbox": { "l": 350.34, "t": 518.35791, "r": 422.944122, "b": 478.80841 }, "text": "Utilized in\\nBudget of\\nSucceeding Year", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "pdf" }, "reading_order": 2 }, { "id": "p53.6.4", "order": 14, "type": "table_cell", "bbox": { "l": 455.94, "t": 518.35791, "r": 515.346318, "b": 478.80841 }, "text": "Percentage\\nof Fund\\nBalance Used", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "pdf" }, "reading_order": 3 }, { "id": "p53.6.5", "order": 15, "type": "table_cell", "bbox": { "l": 91.8, "t": 462.97781, "r": 158.981166, "b": 451.02841 }, "text": "Current Fund:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "pdf" }, "reading_order": 4 }, { "id": "p53.6.6", "order": 16, "type": "table_cell", "bbox": { "l": 194.76, "t": 497.088, "r": 302.64, "b": 474.816 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "pdf" }, "reading_order": 5 }, { "id": "p53.6.7", "order": 17, "type": "table_cell", "bbox": { "l": 302.64, "t": 497.088, "r": 410.52, "b": 474.816 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "pdf" }, "reading_order": 6 }, { "id": "p53.6.8", "order": 18, "type": "table_cell", "bbox": { "l": 410.52, "t": 497.088, "r": 518.4, "b": 474.816 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "pdf" }, "reading_order": 7 }, { "id": "p53.6.9", "order": 19, "type": "table_cell", "bbox": { "l": 133.201066, "t": 449.420044, "r": 154.822702, "b": 409.880157 }, "text": "2017\n2016\n2015", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 8 }, { "id": "p53.6.10", "order": 20, "type": "table_cell", "bbox": { "l": 261.004449, "t": 449.420044, "r": 318.63227, "b": 409.880157 }, "text": "$ 9,775,978.70\n7,314,403.71\n5,247,500.51", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 9 }, { "id": "p53.6.11", "order": 21, "type": "table_cell", "bbox": { "l": 370.150357, "t": 449.420044, "r": 427.76522, "b": 409.880157 }, "text": "$ 3,703,000.00\n2,785,000.00\n2,999,000.00", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 10 }, { "id": "p53.6.12", "order": 22, "type": "table_cell", "bbox": { "l": 469.13929, "t": 449.420044, "r": 502.74391, "b": 409.880157 }, "text": "37.88%\n38.08%\n57.15%", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 11 } ], "reading_order": 5 }, { "id": "p53.7", "order": 23, "type": "heading", "bbox": { "l": 69.84, "t": 381.84, "r": 335.52, "b": 367.92 }, "text": "Note 6. Disaggregated Receivable and Payable Balances", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p53.8", "order": 24, "type": "text", "bbox": { "l": 69.12, "t": 356.64, "r": 541.92, "b": 329.28 }, "text": "There are no significant components of receivable and payable balances reported in the financial statements.", "reading_order": 7 }, { "id": "p53.9", "order": 25, "type": "heading", "bbox": { "l": 68.64, "t": 318.24, "r": 329.28, "b": 304.56 }, "text": "Note 7. Interfund Receivables, Payables and Transfers", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p53.10", "order": 26, "type": "text", "bbox": { "l": 68.64, "t": 293.28, "r": 542.16, "b": 266.16 }, "text": "The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2017:", "reading_order": 9 }, { "id": "p53.11", "order": 27, "type": "table", "bbox": { "l": 108.48, "t": 254.64, "r": 500.64, "b": 116.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 3, "integrity": { "cells_checked": 15, "cells_flagged": 0 } }, "children": [ { "id": "p53.11.1", "order": 28, "type": "table_cell", "bbox": { "l": 175.321253, "t": 237.98006099999998, "r": 200.922326, "b": 225.437861 }, "text": "Fund", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p53.11.2", "order": 29, "type": "table_cell", "bbox": { "l": 334.620333, "t": 252.674941, "r": 388.307076, "b": 225.437861 }, "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": "p53.11.3", "order": 30, "type": "table_cell", "bbox": { "l": 433.981614, "t": 252.674941, "r": 480.223608, "b": 225.437861 }, "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": "p53.11.4", "order": 31, "type": "table_cell", "bbox": { "l": 114.596702, "t": 208.94152699999995, "r": 174.263208, "b": 196.39932799999997 }, "text": "Current Fund", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p53.11.5", "order": 32, "type": "table_cell", "bbox": { "l": 349.989116, "t": 208.94152699999995, "r": 396.947777, "b": 196.39932799999997 }, "text": "$ 17,599.48", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p53.11.6", "order": 33, "type": "table_cell", "bbox": { "l": 439.979464, "t": 208.94152699999995, "r": 492.974407, "b": 196.39932799999997 }, "text": "$ 472,121.36", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p53.11.7", "order": 34, "type": "table_cell", "bbox": { "l": 114.608006, "t": 194.235317, "r": 244.951016, "b": 181.69311700000003 }, "text": "State and Federal Grant Fund", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p53.11.8", "order": 35, "type": "table_cell", "bbox": { "l": 344.020656, "t": 194.235317, "r": 396.974906, "b": 181.69311700000003 }, "text": "471,796.36", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p53.11.9", "order": 36, "type": "table_cell", "bbox": { "l": 369.92, "t": 208.48, "r": 500.64, "b": 185.4 }, "text": "-", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p53.11.10", "order": 37, "type": "table_cell", "bbox": { "l": 114.608006, "t": 179.597086, "r": 211.122965, "b": 167.054887 }, "text": "Animal Control Trust", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p53.11.11", "order": 38, "type": "table_cell", "bbox": { "l": 239.2, "t": 185.4, "r": 369.92, "b": 162.32 }, "text": "-", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p53.11.12", "order": 39, "type": "table_cell", "bbox": { "l": 445.993138, "t": 179.597086, "r": 492.987972, "b": 167.054887 }, "text": "15,061.67", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p53.11.13", "order": 40, "type": "table_cell", "bbox": { "l": 114.608006, "t": 164.89087600000005, "r": 191.610173, "b": 152.34867599999995 }, "text": "Trust Other Fund", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p53.11.14", "order": 41, "type": "table_cell", "bbox": { "l": 364.627666, "t": 164.89087600000005, "r": 396.979428, "b": 152.34867599999995 }, "text": "325.00", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p53.11.15", "order": 42, "type": "table_cell", "bbox": { "l": 451.984205, "t": 164.89087600000005, "r": 492.978929, "b": 152.34867599999995 }, "text": "2,537.81", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p53.11.16", "order": 43, "type": "table_cell", "bbox": { "l": 108.48, "t": 139.24, "r": 239.2, "b": 116.16 }, "text": "", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p53.11.17", "order": 44, "type": "table_cell", "bbox": { "l": 343.986745, "t": 135.614414, "r": 396.981689, "b": 123.07221500000003 }, "text": "$ 489,720.84", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p53.11.18", "order": 45, "type": "table_cell", "bbox": { "l": 439.990767, "t": 135.614414, "r": 492.985711, "b": 123.07221500000003 }, "text": "$ 489,720.84", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 } ], "reading_order": 10 }, { "id": "p53.12", "order": 46, "type": "text", "bbox": { "l": 69.84, "t": 94.8, "r": 542.4, "b": 67.2 }, "text": "The interfund receivables and payables above predominately resulted from payment made by certain funds on behalf of other funds. All interfund balances are expected to be repaid within one year.", "reading_order": 11 }, { "id": "p53.13", "order": 47, "type": "footer", "bbox": { "l": 299.28, "t": 20.4, "r": 312.72, "b": 9.6 }, "text": "45", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11944, "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": 12055, "item_count": 52, "counts_by_type": { "footer": 1, "heading": 4, "table": 2, "table_cell": 40, "text": 4, "title": 1 }, "build_ms": 7, "items": [ { "id": "p54.1", "order": 1, "type": "title", "bbox": { "l": 188.4, "t": 756.72, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p54.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 385.44, "b": 692.16 }, "text": "Note 7. Interfund Receivables, Payables and Transfers (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p54.3", "order": 3, "type": "text", "bbox": { "l": 69.84, "t": 679.44, "r": 281.76, "b": 666.72 }, "text": "A summary of interfund transfers is as follows:", "reading_order": 2 }, { "id": "p54.4", "order": 4, "type": "table", "bbox": { "l": 107.76, "t": 654, "r": 500.16, "b": 518.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 3, "integrity": { "cells_checked": 13, "cells_flagged": 0 } }, "children": [ { "id": "p54.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 175.321253, "t": 637.868731, "r": 200.922326, "b": 625.3265309999999 }, "text": "Fund", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p54.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 338.64, "t": 652.574941, "r": 385.017641, "b": 625.3265309999999 }, "text": "Transfers In", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p54.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 433.297728, "t": 652.574941, "r": 479.675369, "b": 625.3265309999999 }, "text": "Transfers Out", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p54.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 114.596702, "t": 608.830197, "r": 244.951016, "b": 581.593117 }, "text": "Current Fund\nState and Federal Grant Fund", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 }, { "id": "p54.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 335.30535, "t": 608.830197, "r": 396.974906, "b": 581.593117 }, "text": "$ 1,184,079.75\n682,394.36", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p54.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 431.286764, "t": 608.830197, "r": 492.98119, "b": 581.593117 }, "text": "$ 1,452,229.01\n433,534.65", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p54.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 114.608006, "t": 579.497086, "r": 211.122965, "b": 566.954887 }, "text": "Animal Control Trust", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p54.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 350.00042, "t": 579.497086, "r": 396.995253, "b": 566.954887 }, "text": "15,061.67", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p54.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 369.36, "t": 586.08, "r": 500.16, "b": 563.44 }, "text": "-", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p54.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 114.61931, "t": 564.790876, "r": 191.621477, "b": 552.2486759999999 }, "text": "Trust Other Fund", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p54.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 343.998049, "t": 564.790876, "r": 396.992993, "b": 552.2486759999999 }, "text": "755,921.62", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p54.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 439.990767, "t": 564.790876, "r": 492.985711, "b": 552.2486759999999 }, "text": "751,693.74", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p54.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 107.76, "t": 540.8, "r": 238.56, "b": 518.16 }, "text": "", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p54.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 335.294046, "t": 535.514414, "r": 396.988471, "b": 522.972215 }, "text": "$ 2,637,457.40", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p54.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 431.286764, "t": 535.514414, "r": 492.98119, "b": 522.972215 }, "text": "$ 2,637,457.40", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 } ], "reading_order": 3 }, { "id": "p54.5", "order": 20, "type": "text", "bbox": { "l": 68.64, "t": 492.96, "r": 542.88, "b": 428.16 }, "text": "Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them (i.e. interest earning), (2) provide cash flow to other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted revenue in another.", "reading_order": 4 }, { "id": "p54.6", "order": 21, "type": "heading", "bbox": { "l": 69.84, "t": 416.16, "r": 168, "b": 403.68 }, "text": "Note 8. Fixed Assets", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p54.7", "order": 22, "type": "text", "bbox": { "l": 68.88, "t": 390.96, "r": 542.4, "b": 364.8 }, "text": "The following is a summary of changes in the General Fixed Assets Account Group for the year ended December 31, 2017.", "reading_order": 6 }, { "id": "p54.8", "order": 23, "type": "table", "bbox": { "l": 71.28, "t": 378.26028, "r": 540.48, "b": 231.6 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 5, "integrity": { "cells_checked": 20, "cells_flagged": 0 } }, "children": [ { "id": "p54.8.1", "order": 24, "type": "table_cell", "bbox": { "l": 71.28, "t": 352.56, "r": 165.12, "b": 328.368 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p54.8.2", "order": 25, "type": "table_cell", "bbox": { "l": 227.52195, "t": 351.598494, "r": 285.249564, "b": 314.111352 }, "text": "Balance\\nDecember 31, 2016", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p54.8.3", "order": 26, "type": "table_cell", "bbox": { "l": 319.62, "t": 325.438494, "r": 358.288647, "b": 314.109456 }, "text": "Additions", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p54.8.4", "order": 27, "type": "table_cell", "bbox": { "l": 394.14, "t": 325.438494, "r": 432.198563, "b": 314.109456 }, "text": "Deletions", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p54.8.5", "order": 28, "type": "table_cell", "bbox": { "l": 72, "t": 378.26028, "r": 510.719426, "b": 340.269456 }, "text": "Balance\\nDecember 31, 2017", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 4 }, { "id": "p54.8.6", "order": 29, "type": "table_cell", "bbox": { "l": 74.52, "t": 299.278594, "r": 95.512604, "b": 287.949556 }, "text": "Land", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p54.8.7", "order": 30, "type": "table_cell", "bbox": { "l": 236.018105, "t": 299.278594, "r": 295.748963, "b": 287.949556 }, "text": "$ 56,970,100.00", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p54.8.8", "order": 31, "type": "table_cell", "bbox": { "l": 258.96, "t": 328.368, "r": 352.8, "b": 304.176 }, "text": "$ -", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p54.8.9", "order": 32, "type": "table_cell", "bbox": { "l": 352.8, "t": 328.368, "r": 446.64, "b": 304.176 }, "text": "$ -", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p54.8.10", "order": 33, "type": "table_cell", "bbox": { "l": 474.303815, "t": 299.278594, "r": 534.053098, "b": 287.949556 }, "text": "$ 56,970,100.00", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p54.8.11", "order": 34, "type": "table_cell", "bbox": { "l": 74.509764, "t": 286.199542, "r": 191.602799, "b": 274.870504 }, "text": "Buildings and Improvements", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p54.8.12", "order": 35, "type": "table_cell", "bbox": { "l": 235.981254, "t": 286.199542, "r": 295.718254, "b": 274.870504 }, "text": "49,423,563.00", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p54.8.13", "order": 36, "type": "table_cell", "bbox": { "l": 324.715645, "t": 286.199542, "r": 371.35018, "b": 274.870504 }, "text": "375,342.00", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p54.8.14", "order": 37, "type": "table_cell", "bbox": { "l": 352.8, "t": 304.176, "r": 446.64, "b": 279.984 }, "text": "-", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p54.8.15", "order": 38, "type": "table_cell", "bbox": { "l": 474.298696, "t": 286.199542, "r": 534.04798, "b": 274.870504 }, "text": "49,798,905.00", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p54.8.16", "order": 39, "type": "table_cell", "bbox": { "l": 74.509764, "t": 273.12049, "r": 176.289295, "b": 261.79145200000005 }, "text": "Machinery & Equipment", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p54.8.17", "order": 40, "type": "table_cell", "bbox": { "l": 236.018105, "t": 273.12049, "r": 295.783766, "b": 261.79145200000005 }, "text": "14,820,103.00", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p54.8.18", "order": 41, "type": "table_cell", "bbox": { "l": 316.792748, "t": 273.12049, "r": 371.344038, "b": 261.79145200000005 }, "text": "1,339,391.00", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p54.8.19", "order": 42, "type": "table_cell", "bbox": { "l": 394.127995, "t": 273.12049, "r": 447.567623, "b": 261.79145200000005 }, "text": "(843,254.00)", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p54.8.20", "order": 43, "type": "table_cell", "bbox": { "l": 474.28846, "t": 273.12049, "r": 534.000893, "b": 261.79145200000005 }, "text": "15,316,240.00", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p54.8.21", "order": 44, "type": "table_cell", "bbox": { "l": 71.28, "t": 255.792, "r": 165.12, "b": 231.6 }, "text": "", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p54.8.22", "order": 45, "type": "table_cell", "bbox": { "l": 230.869246, "t": 246.96238600000004, "r": 295.742821, "b": 235.63334799999996 }, "text": "$ 121,213,766.00", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p54.8.23", "order": 46, "type": "table_cell", "bbox": { "l": 316.792748, "t": 246.96238600000004, "r": 371.344038, "b": 235.63334799999996 }, "text": "$ 1,714,733.00", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p54.8.24", "order": 47, "type": "table_cell", "bbox": { "l": 394.138231, "t": 246.96238600000004, "r": 447.584001, "b": 235.63334799999996 }, "text": "$ (843,254.00)", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p54.8.25", "order": 48, "type": "table_cell", "bbox": { "l": 469.201019, "t": 246.96238600000004, "r": 534.013176, "b": 235.63334799999996 }, "text": "$ 122,085,245.00", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 } ], "reading_order": 7 }, { "id": "p54.9", "order": 49, "type": "heading", "bbox": { "l": 69.84, "t": 207.12, "r": 205.92, "b": 193.68 }, "text": "Note 9. Pension Obligations", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p54.10", "order": 50, "type": "heading", "bbox": { "l": 69.84, "t": 181.44, "r": 304.08, "b": 167.76 }, "text": "A. Public Employees' Retirement System (PERS)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p54.11", "order": 51, "type": "text", "bbox": { "l": 68.88, "t": 156, "r": 542.88, "b": 90.24 }, "text": "Plan Description - The State of New Jersey, Public Employees' Retirement System (PERS) is a cost-sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Comprehensive Annual Financial Report (CAFR) which can be found at http://www.nj.gov/treasury/pensions/financial-reports.shtml.", "reading_order": 10 }, { "id": "p54.12", "order": 52, "type": "footer", "bbox": { "l": 299.28, "t": 20.4, "r": 312.96, "b": 9.6 }, "text": "46", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 11944, "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": 12055, "item_count": 12, "counts_by_type": { "footer": 1, "heading": 2, "text": 8, "title": 1 }, "build_ms": 2, "items": [ { "id": "p55.1", "order": 1, "type": "title", "bbox": { "l": 188.4, "t": 756.72, "r": 423.84, "b": 718.32 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p55.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 262.08, "b": 692.4 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p55.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 679.2, "r": 360.96, "b": 666.48 }, "text": "A. Public Employees' Retirement System (PERS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p55.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 653.76, "r": 542.4, "b": 614.64 }, "text": "The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and disability benefits. All benefits vest after ten years of service, except for medical benefits, which vest after 25 years of service or under the disability provisions of PERS.", "reading_order": 3 }, { "id": "p55.5", "order": 5, "type": "text", "bbox": { "l": 69.6, "t": 603.36, "r": 326.16, "b": 589.92 }, "text": "The following represents the membership tiers for PERS:", "reading_order": 4 }, { "id": "p55.6", "order": 6, "type": "text", "bbox": { "l": 70.08, "t": 577.92, "r": 535.2, "b": 501.12 }, "text": "Tier Definition\n1 Members who were enrolled prior to July 1, 2007\n2 Members who were eligible to enroll on or after July 1, 2007 and prior to November 2, 2008\n3 Members who were eligible to enroll on or after November 2, 2008 and prior to May 22, 2010\n4 Members who were eligible to enroll on or after May 22, 2010 and prior to June 28, 2011\n5 Members who were eligible to enroll on or after June 28, 2011", "attrs": { "block_label": "algorithm" }, "reading_order": 5 }, { "id": "p55.7", "order": 7, "type": "text", "bbox": { "l": 68.16, "t": 488.16, "r": 542.16, "b": 346.56 }, "text": "Service retirement benefits of[p55.7.1] of final average salary for each year of service credit is available to tiers 1 and 2 members upon reaching age 60 and to tier 3 members upon reaching age 62. Service retirement benefits of[p55.7.2] of final average salary for each year of service credit is available to tier 4 members upon reaching age 62 and tier 5 members upon reaching age 65. Early retirement benefits are available to tiers 1 and 2 members before reaching age 60, tiers 3 and 4 with 25 or more years of service credit before age 62 and tier 5 with 30 or more years of service credit before age 65. Benefits are reduced by a fraction of a percent for each month that a member retires prior to the age at which a member can receive full early retirement benefits in accordance with their respective tier. Tier 1 members can receive an unreduced benefit from age 55 to age 60 if they have at least 25 years of service. Deferred retirement is available to members who have at least 10 years of service credit and have not reached the service retirement age for the respective tier.", "children": [ { "id": "p55.7.1", "order": 8, "type": "text", "bbox": { "l": 68.16, "t": 488.16, "r": 542.16, "b": 346.56 }, "text": "1/55^{th}", "attrs": { "inline": true, "text_offset": 30, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 }, { "id": "p55.7.2", "order": 9, "type": "text", "bbox": { "l": 68.16, "t": 488.16, "r": 542.16, "b": 346.56 }, "text": "1/60^{th}", "attrs": { "inline": true, "text_offset": 229, "text_span": 9, "bbox_estimated": true }, "reading_order": 1 } ], "reading_order": 6 }, { "id": "p55.8", "order": 10, "type": "text", "bbox": { "l": 68.16, "t": 334.8, "r": 542.4, "b": 232.32 }, "text": "Basis of Presentation - The schedules of employer allocations and the schedules of pension amounts by employer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PERS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PERS or the participating employers. The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles. Such preparation requires management of PERS to make a number of estimates and assumptions relating to the reported amounts. Due to the inherent nature of these estimates, actual results could differ from those estimates.", "reading_order": 7 }, { "id": "p55.9", "order": 11, "type": "text", "bbox": { "l": 68.16, "t": 219.84, "r": 543.12, "b": 65.76 }, "text": "Contributions - The contribution policy for PERS is set by N.J.S.A. 43:15A and requires contributions by active members and contributing employers. State legislation has modified the amount that is contributed by the State. The State's pension contribution is based on an actuarially determined amount, which includes the employer portion of the normal cost and an amortization of the unfunded accrued liability. Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year 2017, the State's pension contribution was less than the actuarial determined amount. The local employers' contribution amounts are based on an actuarially determined rate, which includes the normal cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded liability of those retirement systems, by employer, for the reduced normal and accrued liability.", "reading_order": 8 }, { "id": "p55.10", "order": 12, "type": "footer", "bbox": { "l": 299.28, "t": 20.4, "r": 312.24, "b": 10.32 }, "text": "47", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11944, "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": 12055, "item_count": 22, "counts_by_type": { "caption": 1, "footer": 1, "heading": 2, "table": 1, "table_cell": 12, "text": 4, "title": 1 }, "build_ms": 5, "items": [ { "id": "p56.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.48, "r": 423.6, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p56.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 262.08, "b": 691.92 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p56.3", "order": 3, "type": "heading", "bbox": { "l": 69.12, "t": 678.96, "r": 360.96, "b": 665.52 }, "text": "A. Public Employees' Retirement System (PERS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p56.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 654, "r": 542.4, "b": 601.68 }, "text": "contributions provided under this law. This unfunded liability will be paid by the employer in level annual payments over a period of 15 years beginning with the payments due in the fiscal year ended June 30, 2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2017, the Township’s contractually required contribution to PERS plan was $923,465.", "reading_order": 3 }, { "id": "p56.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 589.92, "r": 543.12, "b": 474 }, "text": "Components of Net Pension Liability - At December 31, 2017, the Township’s proportionate share of the PERS net pension liability was $23,204,822. The net pension liability was measured as of June 30, 2017. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2016, which was rolled forward to June 30, 2017. The Township’s proportion of the net pension liability was based on the Township’s actual contributions to the plan relative to the total of all participating employers’ contributions for the year ended June 30, 2017. The Township’s proportion measured as of June 30, 2017, was 0.0996839138% which was an increase of 0.0033482812% from its proportion measured as of June 30, 2016.", "reading_order": 4 }, { "id": "p56.6", "order": 6, "type": "caption", "bbox": { "l": 98.4, "t": 461.28, "r": 406.32, "b": 448.32 }, "text": "Collective Balances at December 31, 2017 and December 31, 2016", "attrs": { "block_label": "figure_title" }, "reading_order": 5 }, { "id": "p56.7", "order": 7, "type": "table", "bbox": { "l": 98.16, "t": 437.04, "r": 519.12, "b": 305.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 3, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p56.7.1", "order": 8, "type": "table_cell", "bbox": { "l": 98.16, "t": 437.04, "r": 238.48, "b": 415.16 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p56.7.2", "order": 9, "type": "table_cell", "bbox": { "l": 374.64, "t": 433.219503, "r": 423.847229, "b": 421.267999 }, "text": "12/31/2017", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p56.7.3", "order": 10, "type": "table_cell", "bbox": { "l": 449.04, "t": 433.219503, "r": 498.247229, "b": 421.267999 }, "text": "12/30/2016", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p56.7.4", "order": 11, "type": "table_cell", "bbox": { "l": 101.1, "t": 405.619503, "r": 305.088255, "b": 393.667999 }, "text": "Actuarial valuation date (including roll forward)", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p56.7.5", "order": 12, "type": "table_cell", "bbox": { "l": 371.049202, "t": 405.619503, "r": 432.269651, "b": 393.667999 }, "text": "June 30, 2017", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p56.7.6", "order": 13, "type": "table_cell", "bbox": { "l": 449.668033, "t": 405.619503, "r": 510.866885, "b": 393.667999 }, "text": "June 30, 2016", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p56.7.7", "order": 14, "type": "table_cell", "bbox": { "l": 101.089202, "t": 376.221178, "r": 241.497557, "b": 336.134517 }, "text": "Deferred Outflows of Resources\nDeferred Inflows of Resources\nNet Pension Liability", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p56.7.8", "order": 15, "type": "table_cell", "bbox": { "l": 379.439558, "t": 376.221178, "r": 428.652187, "b": 336.134517 }, "text": "$ 6,485,889\n4,853,096\n23,204,822", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 7 }, { "id": "p56.7.9", "order": 16, "type": "table_cell", "bbox": { "l": 458.019515, "t": 376.221178, "r": 507.240782, "b": 336.134517 }, "text": "$ 8,192,632\n275,289\n28,531,851", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 8 }, { "id": "p56.7.10", "order": 17, "type": "table_cell", "bbox": { "l": 101.078403, "t": 319.886085, "r": 353.076345, "b": 307.934581 }, "text": "Township's portion of the Plan's total net pension Liability", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p56.7.11", "order": 18, "type": "table_cell", "bbox": { "l": 387.819117, "t": 319.281492, "r": 432.218898, "b": 307.329988 }, "text": "0.09968%", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p56.7.12", "order": 19, "type": "table_cell", "bbox": { "l": 466.418511, "t": 319.281492, "r": 510.818292, "b": 307.329988 }, "text": "0.09634%", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 } ], "reading_order": 6 }, { "id": "p56.8", "order": 20, "type": "text", "bbox": { "l": 68.64, "t": 278.88, "r": 541.68, "b": 213.12 }, "text": "Pension Expense and Deferred Outflows/Inflows of Resources - At December 31, 2017, the Township’s proportionate share of the PERS expense, calculated by the plan as of the June 30, 2017 measurement date is $1,889,787. This expense is not recognized by the Township because of the regulatory basis of accounting as described in Note 1, but as previously mentioned the Township contributed $923,465 to the plan in 2017.", "reading_order": 7 }, { "id": "p56.9", "order": 21, "type": "text", "bbox": { "l": 68.64, "t": 202.56, "r": 543.36, "b": 176.4 }, "text": "At December 31, 2017, the Township reported deferred outflows of resources and deferred inflows of resources related to PERS from the following sources:", "reading_order": 8 }, { "id": "p56.10", "order": 22, "type": "footer", "bbox": { "l": 299.28, "t": 20.64, "r": 312.96, "b": 9.84 }, "text": "48", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11944, "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": 12055, "item_count": 24, "counts_by_type": { "footer": 1, "footnote": 1, "heading": 3, "table": 1, "table_cell": 18 }, "build_ms": 2, "items": [ { "id": "p57.1", "order": 1, "type": "heading", "bbox": { "l": 188.88, "t": 756.24, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p57.2", "order": 2, "type": "heading", "bbox": { "l": 70.08, "t": 705.12, "r": 262.08, "b": 691.92 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p57.3", "order": 3, "type": "heading", "bbox": { "l": 70.32, "t": 679.44, "r": 360.48, "b": 666.48 }, "text": "A. Public Employees' Retirement System (PERS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p57.4", "order": 4, "type": "table", "bbox": { "l": 104.4, "t": 655.2, "r": 506.88, "b": 410.64 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 3, "integrity": { "cells_checked": 14, "cells_flagged": 0 } }, "children": [ { "id": "p57.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 104.4, "t": 655.2, "r": 238.56, "b": 614.44 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p57.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 308.64, "t": 650.814929, "r": 393.82945, "b": 626.098994 }, "text": "Deferred Outflows of Resources", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p57.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 419.627191, "t": 650.814929, "r": 497.030131, "b": 626.098994 }, "text": "Deferred Inflows of Resources", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p57.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 109.50144, "t": 608.401563, "r": 240.920796, "b": 584.884173 }, "text": "Differences between Expected and Actual Experience", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p57.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 362.053881, "t": 594.6021029999999, "r": 397.465171, "b": 584.884173 }, "text": "$ 546,393", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p57.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 372.72, "t": 614.44, "r": 506.88, "b": 573.68 }, "text": "$ -", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p57.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 109.5014, "t": 565.199966, "r": 216.305447, "b": 555.481999 }, "text": "Changes of Assumptions", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p57.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 353.646481, "t": 565.199966, "r": 397.452213, "b": 555.482036 }, "text": "4,674,972", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p57.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 455.04064, "t": 565.199966, "r": 498.846372, "b": 555.482036 }, "text": "4,657,833", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p57.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 109.50144, "t": 536.996373, "r": 257.128744, "b": 498.480977 }, "text": "Net Difference between Projected and Actual Earnings on Pension Plan Investments", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p57.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 362.036605, "t": 508.198907, "r": 397.445734, "b": 498.480977 }, "text": "158,009", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p57.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 372.72, "t": 532.92, "r": 506.88, "b": 492.16 }, "text": "-", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p57.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 109.5014, "t": 480.060129, "r": 280.513109, "b": 442.138579 }, "text": "Changes in Proportion and Differences between Township Contributions and Proportionate Share of Contributions", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p57.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 353.646481, "t": 451.856509, "r": 397.460851, "b": 442.138579 }, "text": "1,106,515", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p57.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 463.441562, "t": 451.856509, "r": 498.844212, "b": 442.138579 }, "text": "195,263", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p57.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 104.4, "t": 451.4, "r": 238.56, "b": 410.64 }, "text": "", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p57.4.17", "order": 21, "type": "table_cell", "bbox": { "l": 353.6465, "t": 424.257629, "r": 397.450053, "b": 414.539699 }, "text": "$ 6,485,889", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p57.4.18", "order": 22, "type": "table_cell", "bbox": { "l": 455.04064, "t": 424.257588, "r": 498.846372, "b": 414.539658 }, "text": "$ 4,853,096", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 } ], "reading_order": 3 }, { "id": "p57.5", "order": 23, "type": "footnote", "bbox": { "l": 68.64, "t": 386.16, "r": 541.92, "b": 359.28 }, "text": "The Township will amortize the above sources of deferred outflows and inflows related to PERS over the following number of years:", "attrs": { "block_label": "vision_footnote" }, "reading_order": 4 }, { "id": "p57.6", "order": 24, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.72, "b": 10.08 }, "text": "49", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11944, "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": 12055, "item_count": 60, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 54, "text": 1, "title": 1 }, "build_ms": 5, "items": [ { "id": "p58.1", "order": 1, "type": "title", "bbox": { "l": 189.12, "t": 756.48, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p58.2", "order": 2, "type": "heading", "bbox": { "l": 70.08, "t": 705.12, "r": 262.08, "b": 692.16 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p58.3", "order": 3, "type": "heading", "bbox": { "l": 69.36, "t": 679.44, "r": 360.48, "b": 666 }, "text": "A. Public Employees' Retirement System (PERS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p58.4", "order": 4, "type": "table", "bbox": { "l": 124.08, "t": 655.92, "r": 471.36, "b": 118.32 }, "text": "", "attrs": { "block_label": "table", "n_rows": 18, "n_cols": 3, "integrity": { "cells_checked": 32, "cells_flagged": 0 } }, "children": [ { "id": "p58.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 124.08, "t": 655.92, "r": 239.84, "b": 633.52 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p58.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 335.58047, "t": 650.3432720000001, "r": 387.311657, "b": 609.440817 }, "text": "Deferred Outflow of Resources", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p58.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 418.08, "t": 650.3432720000001, "r": 469.697576, "b": 609.438902 }, "text": "Deferred Inflow of Resources", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p58.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 128.64, "t": 604.083272, "r": 284.706451, "b": 563.248313 }, "text": "Differences between Expected and Actual Experience\nYear of Pension Plan Deferral:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 }, { "id": "p58.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 239.84, "t": 633.52, "r": 355.6, "b": 611.12 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p58.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 355.6, "t": 633.52, "r": 471.36, "b": 611.12 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p58.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 146.581517, "t": 556.86996, "r": 206.968501, "b": 546.74559 }, "text": "June 30, 2014", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p58.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 239.84, "t": 588.72, "r": 355.6, "b": 566.32 }, "text": "-", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p58.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 355.6, "t": 588.72, "r": 471.36, "b": 566.32 }, "text": "-", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p58.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 146.581517, "t": 541.087192, "r": 206.990998, "b": 530.962822 }, "text": "June 30, 2015", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p58.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 352.091189, "t": 541.087192, "r": 371.216059, "b": 530.962822 }, "text": "5.72", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p58.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 355.6, "t": 566.32, "r": 471.36, "b": 543.92 }, "text": "-", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p58.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 146.581517, "t": 526.0918750000001, "r": 206.990998, "b": 515.9675050000001 }, "text": "June 30, 2016", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p58.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 352.091189, "t": 526.0918750000001, "r": 371.216059, "b": 515.9675050000001 }, "text": "5.57", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p58.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 355.6, "t": 543.92, "r": 471.36, "b": 521.52 }, "text": "-", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p58.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 146.581517, "t": 511.096558, "r": 206.990998, "b": 500.972188 }, "text": "June 30, 2017", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p58.4.17", "order": 21, "type": "table_cell", "bbox": { "l": 352.091189, "t": 511.096558, "r": 371.216059, "b": 500.972188 }, "text": "5.48", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p58.4.18", "order": 22, "type": "table_cell", "bbox": { "l": 355.6, "t": 521.52, "r": 471.36, "b": 499.12 }, "text": "-", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { 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"reading_order": 21 }, { "id": "p58.4.23", "order": 27, "type": "table_cell", "bbox": { "l": 352.091189, "t": 448.887929, "r": 371.216059, "b": 438.763559 }, "text": "6.44", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p58.4.24", "order": 28, "type": "table_cell", "bbox": { "l": 355.6, "t": 454.32, "r": 471.36, "b": 431.92 }, "text": "-", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p58.4.25", "order": 29, "type": "table_cell", "bbox": { "l": 146.581517, "t": 433.105161, "r": 206.990998, "b": 422.980791 }, "text": "June 30, 2015", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p58.4.26", "order": 30, "type": "table_cell", "bbox": { "l": 352.091189, "t": 433.105161, "r": 371.216059, "b": 422.980791 }, "text": "5.72", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, 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"reading_order": 41 }, { "id": "p58.4.43", "order": 47, "type": "table_cell", "bbox": { "l": 155.580397, "t": 279.41722500000003, "r": 215.989878, "b": 269.29285500000003 }, "text": "June 30, 2016", "attrs": { "row": 14, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 42 }, { "id": "p58.4.44", "order": 48, "type": "table_cell", "bbox": { "l": 352.079941, "t": 264.42190800000003, "r": 371.20481, "b": 254.29753800000003 }, "text": "5.00", "attrs": { "row": 14, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 }, { "id": "p58.4.45", "order": 49, "type": "table_cell", "bbox": { "l": 355.6, "t": 275.12, "r": 471.36, "b": 252.72 }, "text": "-", "attrs": { "row": 14, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p58.4.46", "order": 50, "type": "table_cell", "bbox": { "l": 155.580397, "t": 264.42190800000003, "r": 215.989878, "b": 254.29753800000003 }, "text": "June 30, 2017", "attrs": { "row": 15, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 45 }, { "id": "p58.4.47", "order": 51, "type": "table_cell", "bbox": { "l": 352.079941, "t": 279.41722500000003, "r": 371.20481, "b": 269.29285500000003 }, "text": "5.00", "attrs": { "row": 15, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 46 }, { "id": "p58.4.48", "order": 52, "type": "table_cell", "bbox": { "l": 355.6, "t": 252.72, "r": 471.36, "b": 230.32 }, "text": "-", "attrs": { "row": 15, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 47 }, { "id": "p58.4.49", "order": 53, "type": "table_cell", "bbox": { "l": 128.64, "t": 234.420025, "r": 300.212646, "b": 179.309704 }, "text": "Changes in Proportion and Differences between Contributions and Proportionate Share of Contributions Year of Pension Plan Deferral:", "attrs": { "row": 16, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 48 }, { "id": "p58.4.50", "order": 54, "type": "table_cell", "bbox": { "l": 239.84, "t": 230.32, "r": 355.6, "b": 207.92 }, "text": "", "attrs": { "row": 16, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 49 }, { "id": "p58.4.51", "order": 55, "type": "table_cell", "bbox": { "l": 355.6, "t": 230.32, "r": 471.36, "b": 207.92 }, "text": "", "attrs": { "row": 16, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 50 }, { "id": "p58.4.52", "order": 56, "type": "table_cell", "bbox": { "l": 155.580397, "t": 174.438757, "r": 215.967381, "b": 119.32843600000001 }, "text": "June 30, 2014\nJune 30, 2015\nJune 30, 2016\nJune 30, 2017", "attrs": { "row": 17, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 51 }, { "id": "p58.4.53", "order": 57, "type": "table_cell", "bbox": { "l": 352.065317, "t": 174.438757, "r": 371.191312, "b": 119.32843600000001 }, "text": "6.44\n5.72\n5.57\n5.48", "attrs": { "row": 17, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 52 }, { "id": "p58.4.54", "order": 58, "type": "table_cell", "bbox": { "l": 434.567049, "t": 174.438757, "r": 453.693044, "b": 119.32843600000001 }, "text": "6.44\n5.72\n5.57\n5.48", "attrs": { "row": 17, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 53 } ], "reading_order": 3 }, { "id": "p58.5", "order": 59, "type": "text", "bbox": { "l": 68.88, "t": 93.84, "r": 542.16, "b": 66.48 }, "text": "The following is a summary of the deferred outflows of resources and deferred inflows of resources related to PERS that will be recognized in future periods:", "reading_order": 4 }, { "id": "p58.6", "order": 60, "type": "footer", "bbox": { "l": 299.76, "t": 20.64, "r": 312.96, "b": 10.08 }, "text": "50", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11944, "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": 12055, "item_count": 29, "counts_by_type": { "footer": 1, "heading": 1, "table": 2, "table_cell": 21, "text": 3, "title": 1 }, "build_ms": 5, "items": [ { "id": "p59.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.96, "r": 424.08, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p59.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.36, "r": 262.56, "b": 691.92 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p59.3", "order": 3, "type": "text", "bbox": { "l": 69.6, "t": 679.44, "r": 360.96, "b": 666.24 }, "text": "A. Public Employees' Retirement System (PERS) (continued)", "reading_order": 2 }, { "id": "p59.4", "order": 4, "type": "table", "bbox": { "l": 210, "t": 651.84, "r": 424.56, "b": 510.24 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 2, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p59.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 210.9, "t": 650.213053, "r": 268.494411, "b": 640.497463 }, "text": "Year Ending", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 0 }, { "id": "p59.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 222.895911, "t": 635.81239, "r": 256.797588, "b": 626.0968 }, "text": "Dec 31,", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p59.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 365.64, "t": 635.813053, "r": 404.024757, "b": 626.0974630000001 }, "text": "Amount", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p59.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 228.9, "t": 608.393053, "r": 250.508837, "b": 541.13958 }, "text": "2018\n2019\n2020\n2021\n2022", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 }, { "id": "p59.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 377.644982, "t": 608.393053, "r": 420.249363, "b": 541.13958 }, "text": "$ 689,648\n946,096\n674,330\n(279,942)\n(397,339)", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p59.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 210, "t": 527.94, "r": 317.28, "b": 510.24 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p59.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 372.861734, "t": 523.2520999999999, "r": 416.664627, "b": 513.53651 }, "text": "$ 1,632,793", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 } ], "reading_order": 3 }, { "id": "p59.5", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 484.56, "r": 542.88, "b": 432.24 }, "text": "Actuarial Assumptions - The total pension asset/(liability) as of the measurement date was determined by using an actuarial valuation as noted in the table below, with update procedures used to roll forward the total pension liability to the measurement date. The actuarial valuations used the following actuarial assumptions:", "reading_order": 4 }, { "id": "p59.6", "order": 13, "type": "table", "bbox": { "l": 151.2, "t": 421.44, "r": 453.84, "b": 218.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 2, "integrity": { "cells_checked": 12, "cells_flagged": 0 } }, "children": [ { "id": "p59.6.1", "order": 14, "type": "table_cell", "bbox": { "l": 155.64, "t": 416.640198, "r": 191.981989, "b": 406.519878 }, "text": "Inflation", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p59.6.2", "order": 15, "type": "table_cell", "bbox": { "l": 368.589249, "t": 416.640198, "r": 396.743997, "b": 406.519878 }, "text": "2.25%", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p59.6.3", "order": 16, "type": "table_cell", "bbox": { "l": 155.64, "t": 385.919405, "r": 232.199361, "b": 375.799085 }, "text": "Salary Increases:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p59.6.4", "order": 17, "type": "table_cell", "bbox": { "l": 302.52, "t": 396.03, "r": 453.84, "b": 370.62 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p59.6.5", "order": 18, "type": "table_cell", "bbox": { "l": 164.640565, "t": 370.918842, "r": 225.687141, "b": 345.797958 }, "text": "Through 2026\nThereafter", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p59.6.6", "order": 19, "type": "table_cell", "bbox": { "l": 316.808721, "t": 370.918842, "r": 449.3311, "b": 345.797958 }, "text": "1.65% - 4.15% Based on Age\n2.65% - 5.15% Based on Age", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p59.6.7", "order": 20, "type": "table_cell", "bbox": { "l": 155.64, "t": 323.701926, "r": 273.713778, "b": 313.581606 }, "text": "Investment Rate of Return", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p59.6.8", "order": 21, "type": "table_cell", "bbox": { "l": 368.600498, "t": 323.701926, "r": 396.746247, "b": 313.581606 }, "text": "7.00%", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p59.6.9", "order": 22, "type": "table_cell", "bbox": { "l": 155.64, "t": 292.981133, "r": 246.853824, "b": 282.860813 }, "text": "Mortality Rate Table", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p59.6.10", "order": 23, "type": "table_cell", "bbox": { "l": 363.380823, "t": 292.981133, "r": 402.719625, "b": 282.860813 }, "text": "RP-2000", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p59.6.11", "order": 24, "type": "table_cell", "bbox": { "l": 155.64, "t": 261.48444800000004, "r": 291.825151, "b": 251.36412800000005 }, "text": "Period of Actuarial Experience", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p59.6.12", "order": 25, "type": "table_cell", "bbox": { "l": 302.52, "t": 268.98, "r": 453.84, "b": 243.57 }, "text": "", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p59.6.13", "order": 26, "type": "table_cell", "bbox": { "l": 164.640565, "t": 246.483885, "r": 286.944079, "b": 220.64333399999998 }, "text": "Study upon which Actuarial Assumptions were Based", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p59.6.14", "order": 27, "type": "table_cell", "bbox": { "l": 322.05652, "t": 230.76365399999997, "r": 443.922436, "b": 220.64333399999998 }, "text": "July 1, 2011 - June 30, 2014", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 } ], "reading_order": 5 }, { "id": "p59.7", "order": 28, "type": "text", "bbox": { "l": 68.64, "t": 205.92, "r": 542.88, "b": 77.28 }, "text": "Pre-retirement mortality rates were based on the RP-2000 Employee Preretirement Mortality Table for male and female active participants. For State employees, mortality tables are set back 4 years for males and females. For local employees, mortality tables are set back 2 years for males and 7 years for females. In addition, the tables provide for future improvements in mortality from the base year of 2013 using a generational approach based on the plan actuary's modified MP-2014 projection scale. Post-retirement mortality rate were based on the RP-2000 Combined Healthy Male and Female Mortality Tables (setback 1 year for males and females) for service retirements and beneficiaries of former members and a one-year static projection based on the mortality improvement Scale AA. In addition, the tables for service retirements and beneficiaries of former members provide for future improvements in mortality from the base year of 2013 using a generational approach based on the plan actuary's modified MP-2014", "reading_order": 6 }, { "id": "p59.8", "order": 29, "type": "footer", "bbox": { "l": 299.28, "t": 20.88, "r": 311.52, "b": 9.84 }, "text": "51", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11944, "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": 12055, "item_count": 14, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 6, "text": 3, "title": 1 }, "build_ms": 5, "items": [ { "id": "p60.1", "order": 1, "type": "title", "bbox": { "l": 188.4, "t": 756.72, "r": 423.6, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p60.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 262.32, "b": 692.16 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p60.3", "order": 3, "type": "heading", "bbox": { "l": 69.12, "t": 679.2, "r": 335.76, "b": 666.96 }, "text": "A. Public Employees' Retirement System (PERS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p60.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 654.48, "r": 541.68, "b": 628.56 }, "text": "projection scales. Disability retirement rates used to value disabled retirees were based on the RP-2000 Disabled Mortality Table (set back 3 years for males and set forward 1 year for females).", "reading_order": 3 }, { "id": "p60.5", "order": 5, "type": "text", "bbox": { "l": 68.16, "t": 616.8, "r": 542.4, "b": 551.76 }, "text": "The actuarial assumptions used in the July 1, 2016 valuation were based on the results of an actuarial experience study for the period July 1, 2011 to June 30, 2014. It is likely that future experience will not exactly conform to these assumptions. To the extent that actual experience deviates from these assumptions, the emerging liabilities may be higher or lower than anticipated. The more the experience deviates, the larger the impact on future financial statements.", "reading_order": 4 }, { "id": "p60.6", "order": 6, "type": "text", "bbox": { "l": 68.16, "t": 540.48, "r": 543.12, "b": 410.88 }, "text": "Long-Term Expected Rate of Return - In accordance with State statute, the long-term expected rate of return on plan investments (7.00% at June 30, 2017) is determined by the State Treasurer, after consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, the board of trustees and the actuaries. The long-term expected rate of return was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic rates of return for each major asset class included in PERS's target asset allocation as of June 30, 2017 are summarized in the following table:", "reading_order": 5 }, { "id": "p60.7", "order": 7, "type": "table", "bbox": { "l": 127.92, "t": 397.92, "r": 474.601759, "b": 87.12 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 3, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p60.7.1", "order": 8, "type": "table_cell", "bbox": { "l": 182.573955, "t": 365.885187, "r": 240.22283, "b": 355.760817 }, "text": "Asset Class", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p60.7.2", "order": 9, "type": "table_cell", "bbox": { "l": 325.08, "t": 380.880504, "r": 374.824203, "b": 355.758902 }, "text": "Target Allocation", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p60.7.3", "order": 10, "type": "table_cell", "bbox": { "l": 401.58, "t": 396.663272, "r": 474.601759, "b": 355.758902 }, "text": "Long-Term Expected Real Rate of Return", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p60.7.4", "order": 11, "type": "table_cell", "bbox": { "l": 131.606253, "t": 335.403272, "r": 295.449063, "b": 107.80743399999994 }, "text": "Absolute Return/Risk Mitigation\nCash\nU.S. Treasuries\nInvestment grade credit\nPublic High Yield\nGlobal Diversified Credit\nCredit Oriented Hedge Funds\nDebt Related Private Equity\nDebt Related Real Estate\nPrivate Real Asset\nEquity Related Real Estate\nU.S. Equity\nNon-U.S. Developed Markets Equity\nEmerging Markets Equity\nBuyouts/Venture Capital", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 }, { "id": "p60.7.5", "order": 12, "type": "table_cell", "bbox": { "l": 332.548265, "t": 335.403272, "r": 365.95667, "b": 107.80743399999994 }, "text": "5.00%\n5.50%\n3.00%\n10.00%\n2.50%\n5.00%\n1.00%\n2.00%\n1.00%\n2.50%\n6.25%\n30.00%\n11.50%\n6.50%\n8.25%", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p60.7.6", "order": 13, "type": "table_cell", "bbox": { "l": 421.043023, "t": 335.403272, "r": 454.452553, "b": 107.80743399999994 }, "text": "5.51%\n1.00%\n1.87%\n3.78%\n6.82%\n7.10%\n6.60%\n10.63%\n6.61%\n11.83%\n9.23%\n8.19%\n9.00%\n11.64%\n13.08%", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 } ], "reading_order": 6 }, { "id": "p60.8", "order": 14, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.72, "b": 9.84 }, "text": "52", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11944, "page": 61, "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": 12055, "item_count": 22, "counts_by_type": { "footer": 1, "heading": 4, "table": 2, "table_cell": 10, "text": 5 }, "build_ms": 5, "items": [ { "id": "p61.1", "order": 1, "type": "heading", "bbox": { "l": 188.16, "t": 756.72, "r": 423.6, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p61.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 262.32, "b": 692.16 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p61.3", "order": 3, "type": "heading", "bbox": { "l": 68.64, "t": 678.48, "r": 336.24, "b": 666 }, "text": "A. Public Employees' Retirement System (PERS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p61.4", "order": 4, "type": "text", "bbox": { "l": 68.16, "t": 653.28, "r": 542.88, "b": 485.76 }, "text": "Discount Rate - The discount rate used to measure the total pension liability was 5.00% as of June 30, 2017. The single blended discount rate was based on long-term expected rate of return on pension plan investments of 7.00%, and a municipal bond rate of 3.58% as of June 30, 2017 based on the Bond Buyer Go 20-Bond Municipal Bond Index, which includes tax-exempt general obligation municipals bonds with an average rating of AA/Aa or higher. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made based on the contribution rate in the most recent fiscal year. The State employer contributed 40% of the actuarially determined contributions and the local employers contributed 100% of their actuarially determined contributions. Based on those assumptions, the plan’s fiduciary net position was projected to be available to make projected future benefit payments of current plan members through 2040. Therefore, the long-term expected rate of return on plan investments was applied to projected benefit payments through 2040 and the municipal bond rate was applied to projected benefit payments after that date in determining the total pension liability.", "reading_order": 3 }, { "id": "p61.5", "order": 5, "type": "text", "bbox": { "l": 68.16, "t": 475.68, "r": 541.68, "b": 409.68 }, "text": "Sensitivity of the Township’s proportionate share of the Net Pension Liability to Changes in the Discount Rate - The following presents the Township’s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the Township’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.00%) or 1-percentage-point higher (6.00%) than the current rate:", "reading_order": 4 }, { "id": "p61.6", "order": 6, "type": "table", "bbox": { "l": 83.28, "t": 398.4, "r": 525.36, "b": 312.96 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 4, "integrity": { "cells_checked": 7, "cells_flagged": 0 } }, "children": [ { "id": "p61.6.1", "order": 7, "type": "table_cell", "bbox": { "l": 83.28, "t": 398.4, "r": 193.8, "b": 355.68 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p61.6.2", "order": 8, "type": "table_cell", "bbox": { "l": 270.598267, "t": 394.97237, "r": 311.388143, "b": 357.063491 }, "text": "1% Decrease (4.00%)", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p61.6.3", "order": 9, "type": "table_cell", "bbox": { "l": 355.134621, "t": 394.97237, "r": 421.134442, "b": 357.05768 }, "text": "Current Discount Rate (5.00%)", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p61.6.4", "order": 10, "type": "table_cell", "bbox": { "l": 464.341, "t": 394.97237, "r": 502.74443, "b": 357.05768 }, "text": "1% Increase (6.00%)", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p61.6.5", "order": 11, "type": "table_cell", "bbox": { "l": 88.2, "t": 339.35237, "r": 227.412973, "b": 315.303115 }, "text": "Township's Proportionate Share of the Net Pension Liability", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p61.6.6", "order": 12, "type": "table_cell", "bbox": { "l": 280.240905, "t": 325.017805, "r": 329.334751, "b": 315.303115 }, "text": "$ 28,787,156", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p61.6.7", "order": 13, "type": "table_cell", "bbox": { "l": 377.332559, "t": 325.017805, "r": 426.539788, "b": 315.303115 }, "text": "$ 23,204,822", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p61.6.8", "order": 14, "type": "table_cell", "bbox": { "l": 470.93309, "t": 325.017805, "r": 520.140319, "b": 315.303115 }, "text": "$ 18,554,045", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 } ], "reading_order": 5 }, { "id": "p61.7", "order": 15, "type": "heading", "bbox": { "l": 70.32, "t": 298.56, "r": 315.36, "b": 285.36 }, "text": "B. Police and Firemen's Retirement System (PFRS)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p61.8", "order": 16, "type": "text", "bbox": { "l": 68.4, "t": 272.4, "r": 542.88, "b": 207.6 }, "text": "Plan Description – The State of New Jersey, Police and Firemen’s Retirement System (PFRS) is a cost-sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PFRS, please refer to the Division’s Comprehensive Annual Financial Report (CAFR) which can be found at http://www.nj.gov/treasury/pensions/financial-reports.shtml.", "reading_order": 7 }, { "id": "p61.9", "order": 17, "type": "text", "bbox": { "l": 68.88, "t": 196.32, "r": 543.12, "b": 156.96 }, "text": "The vesting and benefit provisions are set by N.J.S.A. 43:16A. PFRS provides retirement as well as death and disability benefits. All benefits vest after ten years of service, except disability benefits which vest after four years of service.", "reading_order": 8 }, { "id": "p61.10", "order": 18, "type": "text", "bbox": { "l": 69.36, "t": 145.44, "r": 325.68, "b": 132 }, "text": "The following represents the membership tiers for PFRS:", "reading_order": 9 }, { "id": "p61.11", "order": 19, "type": "table", "bbox": { "l": 69.36, "t": 121.2, "r": 505.68, "b": 69.54570000000001 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 2, "integrity": { "cells_checked": 2, "cells_flagged": 0 } }, "children": [ { "id": "p61.11.1", "order": 20, "type": "table_cell", "bbox": { "l": 72, "t": 117.55859999999996, "r": 90.293778, "b": 69.54570000000001 }, "text": "Tier\n1\n2\n3", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 0 }, { "id": "p61.11.2", "order": 21, "type": "table_cell", "bbox": { "l": 107.979264, "t": 117.55863999999997, "r": 502.20189, "b": 69.54570000000001 }, "text": "Definition\nMembers who were enrolled prior to May 22, 2010.\nMembers who were eligible to enroll on or after May 22, 2010 and prior to June 28, 2011\nMembers who were eligible to enroll on or after June 28, 2011", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 1 } ], "reading_order": 10 }, { "id": "p61.12", "order": 22, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.48, "b": 9.6 }, "text": "53", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 11944, "page": 62, "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": 12055, "item_count": 9, "counts_by_type": { "footer": 1, "heading": 2, "text": 5, "title": 1 }, "build_ms": 2, "items": [ { "id": "p62.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.48, "r": 423.6, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p62.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 262.08, "b": 692.4 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p62.3", "order": 3, "type": "heading", "bbox": { "l": 68.88, "t": 678.96, "r": 372, "b": 666.24 }, "text": "B. Police and Firemen's Retirement System (PFRS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p62.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 653.04, "r": 542.4, "b": 563.28 }, "text": "Service retirement benefits are available at age 55 and are generally determined to be 2% of final compensation for each year of creditable service, as defined, up to 30 years plus 1% for each year of service in excess of 30 years. Members may seek special retirement after achieving 25 years of creditable service, in which benefits would equal 65% (tiers 1 and 2 members) and 60% (tier 3 members) of final compensation plus 1% for each year if creditable service over 25 years but not to exceed 30 years. Members may elect deferred retirement benefits after achieving ten years of service, in which case benefits would begin at age 55 equal to 2% of final compensation for each year of service.", "reading_order": 3 }, { "id": "p62.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 551.52, "r": 541.92, "b": 449.28 }, "text": "Basis of Presentation - The schedules of employer allocations and the schedules of pension amounts by employer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PFRS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PFRS or the participating employers. The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles. Such preparation requires management of PFRS to make a number of estimates and assumptions relating to the reported amounts. Due to the inherent nature of these estimates, actual results could differ from those estimates.", "reading_order": 4 }, { "id": "p62.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 436.8, "r": 543.12, "b": 244.8 }, "text": "Contributions - The contribution policy for PFRS is set by N.J.S.A. 43:16A and requires contributions by active members and contributing employers. State legislation has modified the amount that is contributed by the State. The State's contribution amount is based on an actuarially determined rate which includes the normal cost and unfunded accrued liability. For fiscal year 2017, the State contributed an amount less than the actuarially determined amount. The Local employers' contribution amounts are based on an actuarially determined rate which includes the normal cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of PFRS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded liability of those retirement systems, by employer, for the reduced normal and accrued liability contributions provided under this law. This unfunded liability will be paid by the employer in level annual payments over a period of 15 years beginning with the payments due in the fiscal year ended June 30, 2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2017, the Township's contractually required contributions to PFRS plan was $2,530,291.", "reading_order": 5 }, { "id": "p62.7", "order": 7, "type": "text", "bbox": { "l": 68.88, "t": 233.04, "r": 508.08, "b": 219.84 }, "text": "The employee contributions for PFRS are 10.00% of employees' annual compensation, as defined.", "reading_order": 6 }, { "id": "p62.8", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 207.84, "r": 542.64, "b": 91.92 }, "text": "Net Pension Liability and Pension Expense - At December 31, 2017 the Township’s proportionate share of the PFRS net pension liability was $44,137,838. The net pension liability was measured as of June 30, 2017. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2016, to the measurement date of June 30, 2017. The Township’s proportion of the net pension liability was based on the Township’s actual contributions to the plan relative to the total of all participating employers’ contributions for the year ended June 30, 2017. The Township’s proportion measured as of June 30, 2017, was 0.2859026246%, which was a decrease of 0.0017724918% from its proportion measured as of June 30, 2016.", "reading_order": 7 }, { "id": "p62.9", "order": 9, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.96, "b": 10.32 }, "text": "54", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 11944, "page": 63, "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": 12055, "item_count": 49, "counts_by_type": { "footer": 1, "heading": 2, "table": 2, "table_cell": 40, "text": 3, "title": 1 }, "build_ms": 5, "items": [ { "id": "p63.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.72, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p63.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 262.32, "b": 691.68 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p63.3", "order": 3, "type": "heading", "bbox": { "l": 70.32, "t": 679.44, "r": 371.28, "b": 666.48 }, "text": "B. Police and Firemen's Retirement System (PFRS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p63.4", "order": 4, "type": "text", "bbox": { "l": 80.88, "t": 652.8, "r": 388.8, "b": 639.36 }, "text": "Collective Balances at December 31, 2017 and December 31, 2016", "reading_order": 3 }, { "id": "p63.5", "order": 5, "type": "table", "bbox": { "l": 80.16, "t": 627.84, "r": 530.88, "b": 497.04 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 3, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p63.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 80.16, "t": 627.84, "r": 230.4, "b": 606.04 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p63.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 367.74, "t": 624.4395030000001, "r": 416.94814, "b": 612.487999 }, "text": "12/31/2017", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p63.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 460.14, "t": 624.4395030000001, "r": 509.34814, "b": 612.487999 }, "text": "12/31/2016", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p63.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 83.4, "t": 596.839503, "r": 287.392033, "b": 584.887999 }, "text": "Actuarial valuation date (including roll forward)", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p63.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 374.951401, "t": 596.839503, "r": 436.172984, "b": 584.887999 }, "text": "June 30, 2017", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p63.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 467.372299, "t": 596.839503, "r": 528.572285, "b": 584.887999 }, "text": "June 30, 2016", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p63.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 83.3784, "t": 567.441178, "r": 223.800158, "b": 527.354499 }, "text": "Deferred Outflows of Resources\nDeferred Inflows of Resources\nNet Pension Liability", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p63.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 383.331115, "t": 567.441178, "r": 432.555453, "b": 527.354516 }, "text": "$ 8,132,992\n7,709,393\n44,137,838", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 7 }, { "id": "p63.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 475.713138, "t": 567.441178, "r": 524.933157, "b": 527.354516 }, "text": "$ 13,608,644\n360,227\n54,953,306", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 8 }, { "id": "p63.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 83.367604, "t": 510.501492, "r": 335.381012, "b": 498.549988 }, "text": "Township's portion of the Plan's total net pension Liability", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p63.5.11", "order": 16, "type": "table_cell", "bbox": { "l": 391.721627, "t": 510.501492, "r": 436.109272, "b": 498.549988 }, "text": "0.28590%", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p63.5.12", "order": 17, "type": "table_cell", "bbox": { "l": 484.110129, "t": 510.501492, "r": 528.510733, "b": 498.549988 }, "text": "0.28768%", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 } ], "reading_order": 4 }, { "id": "p63.6", "order": 18, "type": "text", "bbox": { "l": 68.64, "t": 457.68, "r": 542.16, "b": 391.44 }, "text": "Pension Expense and Deferred Outflows/Inflows of Resources – At December 31, 2017, the Township’s proportionate share of the PFRS expense, calculated by the plan as of the June 30, 2017 measurement date was $4,540,174. This expense is not recognized by the Township because of the regulatory basis of accounting as described in Note 1, but as previously mentioned the Township contributed $2,530,291 to the plan in 2017.", "reading_order": 5 }, { "id": "p63.7", "order": 19, "type": "text", "bbox": { "l": 68.64, "t": 381.12, "r": 543.36, "b": 354.24 }, "text": "At December 31, 2017, the Township had deferred outflows of resources and deferred inflows of resources related to PFRS from the following sources:", "reading_order": 6 }, { "id": "p63.8", "order": 20, "type": "table", "bbox": { "l": 97.92, "t": 342.48, "r": 515.04, "b": 99.6 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 5, "integrity": { "cells_checked": 15, "cells_flagged": 0 } }, "children": [ { "id": "p63.8.1", "order": 21, "type": "table_cell", "bbox": { "l": 97.92, "t": 342.48, "r": 181.344, "b": 302 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p63.8.2", "order": 22, "type": "table_cell", "bbox": { "l": 303.9, "t": 341.720751, "r": 389.021044, "b": 314.769692 }, "text": "Deferred Outflows of Resources", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p63.8.3", "order": 23, "type": "table_cell", "bbox": { "l": 420.813203, "t": 341.720751, "r": 498.212168, "b": 314.769692 }, "text": "Deferred Inflows of Resources", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 2, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p63.8.4", "order": 24, "type": "table_cell", "bbox": { "l": 102.905658, "t": 299.307385, "r": 234.32246, "b": 273.55487100000005 }, "text": "Differences between Expected and Actual Experience", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p63.8.5", "order": 25, "type": "table_cell", 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"reading_order": 40 }, { "id": "p64.5.42", "order": 47, "type": "table_cell", "bbox": { "l": 442.41473, "t": 256.25254199999995, "r": 461.539194, "b": 246.12817199999995 }, "text": "5.00", "attrs": { "row": 13, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 41 }, { "id": "p64.5.43", "order": 48, "type": "table_cell", "bbox": { "l": 147.718241, "t": 241.25722499999995, "r": 208.12289, "b": 231.13285499999995 }, "text": "June 30, 2016", "attrs": { "row": 14, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 42 }, { "id": "p64.5.44", "order": 49, "type": "table_cell", "bbox": { "l": 359.937596, "t": 226.26190799999995, "r": 379.060935, "b": 216.13753799999995 }, "text": "5.00", "attrs": { "row": 14, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 }, { "id": "p64.5.45", "order": 50, "type": "table_cell", "bbox": { "l": 358.16, "t": 236.88, "r": 478.8, "b": 214.56 }, "text": "-", "attrs": { "row": 14, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p64.5.46", "order": 51, "type": "table_cell", "bbox": { "l": 147.718241, "t": 226.26190799999995, "r": 208.12289, "b": 216.13753799999995 }, "text": "June 30, 2017", "attrs": { "row": 15, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 45 }, { "id": "p64.5.47", "order": 52, "type": "table_cell", "bbox": { "l": 359.937596, "t": 241.25722499999995, "r": 379.060935, "b": 231.13285499999995 }, "text": "5.00", "attrs": { "row": 15, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 46 }, { "id": "p64.5.48", "order": 53, "type": "table_cell", "bbox": { "l": 358.16, "t": 214.56, "r": 478.8, "b": 192.24 }, "text": "-", "attrs": { "row": 15, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 47 }, { "id": "p64.5.49", "order": 54, "type": "table_cell", "bbox": { "l": 120.78, "t": 196.26002500000004, "r": 292.316423, "b": 141.14970400000004 }, "text": "Changes in Proportion and Differences between Contributions and Proportionate Share of Contributions Year of Pension Plan Deferral:", "attrs": { "row": 16, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 48 }, { "id": "p64.5.50", "order": 55, "type": "table_cell", "bbox": { "l": 237.52, "t": 192.24, "r": 358.16, "b": 169.92 }, "text": "", "attrs": { "row": 16, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 49 }, { "id": "p64.5.51", "order": 56, "type": "table_cell", "bbox": { "l": 358.16, "t": 192.24, "r": 478.8, "b": 169.92 }, "text": "", "attrs": { "row": 16, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 50 }, { "id": "p64.5.52", "order": 57, "type": "table_cell", "bbox": { "l": 147.718241, "t": 136.27875700000004, "r": 208.100394, "b": 81.16843600000004 }, "text": "June 30, 2014\nJune 30, 2015\nJune 30, 2016\nJune 30, 2017", "attrs": { "row": 17, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 51 }, { "id": "p64.5.53", "order": 58, "type": "table_cell", "bbox": { "l": 359.911726, "t": 136.27875700000004, "r": 379.03619, "b": 81.16843600000004 }, "text": "6.17\n5.53\n5.58\n5.59", "attrs": { "row": 17, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 52 }, { "id": "p64.5.54", "order": 59, "type": "table_cell", "bbox": { "l": 442.406857, "t": 136.27875700000004, "r": 461.531321, "b": 81.16843600000004 }, "text": "6.17\n5.53\n5.58\n5.59", "attrs": { "row": 17, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 53 } ], "reading_order": 4 }, { "id": "p64.6", "order": 60, "type": "footer", "bbox": { "l": 299.76, "t": 20.64, "r": 312.72, "b": 9.84 }, "text": "56", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11944, "page": 65, "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": 12055, "item_count": 15, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 7, "text": 3, "title": 1 }, "build_ms": 3, "items": [ { "id": "p65.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.96, "r": 423.6, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p65.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 704.88, "r": 262.32, "b": 692.16 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p65.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 679.2, "r": 371.76, "b": 666.72 }, "text": "B. Police and Firemen's Retirement System (PFRS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p65.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 653.76, "r": 541.68, "b": 627.6 }, "text": "The following is a summary of the deferred outflows of resources and deferred inflows of resources related to PFRS that will be recognized in future periods:", "reading_order": 3 }, { "id": "p65.5", "order": 5, "type": "table", "bbox": { "l": 235.8, "t": 600.24, "r": 387.36, "b": 459.6 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 2, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p65.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 235.8, "t": 599.3330530000001, "r": 293.395606, "b": 589.617463 }, "text": "Year Ending", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 0 }, { "id": "p65.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 247.804707, "t": 584.9323899999999, "r": 281.707209, "b": 575.2168 }, "text": "Dec 31,", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p65.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 325.74, "t": 584.933153, "r": 364.129154, "b": 575.217563 }, "text": "Amount", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p65.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 253.778409, "t": 557.513053, "r": 275.397677, "b": 490.25958 }, "text": "2018\n2019\n2020\n2021\n2022", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 }, { "id": "p65.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 332.920952, "t": 557.513053, "r": 383.919367, "b": 490.25958 }, "text": "$ 1,078,246\n1,944,506\n248,633\n(1,926,922)\n(920,864)", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p65.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 235.92, "t": 477.18, "r": 311.64, "b": 459.6 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p65.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 344.92566, "t": 472.3721, "r": 380.326591, "b": 462.65651 }, "text": "$ 423,599", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 } ], "reading_order": 4 }, { "id": "p65.6", "order": 13, "type": "text", "bbox": { "l": 68.4, "t": 433.68, "r": 542.4, "b": 304.08 }, "text": "Special Funding Situation – Under N.J.S.A. 43:16A-15, local participating employers are responsible for their own contributions based on actuarially determined amounts, except where legislation was passed which legally obligated the State if certain circumstances occurred. The legislation which legally obligates the state is as follows: Chapter 8, P.L. 2000, Chapter 318, P.L. 2001, Chapter 86, P.L. 2001, Chapter 511, P.L., 1991, Chapter 109, P.L. 1979, Chapter 247, P.L. 1993 and Chapter 201, P.L. 2001. The amounts contributed on behalf of the local participating employers under this legislation is considered to be a special funding situation as defined by GASB Statement No. 68 and the State is treated as a non-employer contributing entity. Since the local participating employers do not contribute under this legislation directly to the plan (except for employer specific financed amounts), there is no net pension liability to report in the financial statements of the local participating employers related to this legislation.", "reading_order": 5 }, { "id": "p65.7", "order": 14, "type": "text", "bbox": { "l": 68.4, "t": 292.8, "r": 543.12, "b": 152.4 }, "text": "Additionally, the State’s proportionate share of the PFRS net pension liability attributable to the Township is $4,943,810 as of December 31, 2017. The net pension liability was measured as of June 30, 2017. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2016, to the measurement date of June 30, 2017. The State’s proportion of the net pension liability associated with the Township was based on a projection of the Township’s long-term share of contributions to the pension plan relative to the projected contributions of all participating members, actuarially determined. The State’s proportion measured as of June 30, 2017 was 0.2859026245%, which was a decrease of 0.0017724918% from its proportion measured as of June 30, 2016, which is the same proportion as the Township’s. At December 31, 2017, the Township’s and the State of New Jersey’s proportionate share of the PFRS net pension liability were as follows:", "reading_order": 6 }, { "id": "p65.8", "order": 15, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.24, "b": 9.84 }, "text": "57", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11944, "page": 66, "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": 12055, "item_count": 29, "counts_by_type": { "footer": 1, "table": 2, "table_cell": 21, "text": 4, "title": 1 }, "build_ms": 4, "items": [ { "id": "p66.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.96, "r": 423.84, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p66.2", "order": 2, "type": "text", "bbox": { "l": 69.36, "t": 705.6, "r": 262.56, "b": 691.92 }, "text": "Note 9. Pension Obligations (continued)", "reading_order": 1 }, { "id": "p66.3", "order": 3, "type": "table", "bbox": { "l": 70.56, "t": 704.16, "r": 482.4, "b": 565.68 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 2, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p66.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 72, "t": 677.09634, "r": 369.913752, "b": 667.21434 }, "text": "B. Police and Firemen's Retirement System (PFRS) (continued)", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 0 }, { "id": "p66.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 134.4, "t": 650.39237, "r": 379.145415, "b": 640.67768 }, "text": "Township's Proportionate Share of Net Pension Liability", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p66.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 424.750111, "t": 650.39237, "r": 473.941935, "b": 640.67768 }, "text": "$ 44,137,838", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p66.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 134.4, "t": 622.198181, "r": 385.138361, "b": 598.688631 }, "text": "State of New Jersey's Proportionate Share of Net Pension Liability Associated with the Township", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p66.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 430.159959, "t": 608.403321, "r": 473.941935, "b": 598.688631 }, "text": "4,943,810", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p66.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 70.56, "t": 600.3, "r": 276.48, "b": 565.68 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p66.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 424.739313, "t": 580.263103, "r": 473.945175, "b": 570.548413 }, "text": "$ 49,081,648", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 } ], "reading_order": 2 }, { "id": "p66.4", "order": 11, "type": "text", "bbox": { "l": 68.4, "t": 541.2, "r": 541.92, "b": 513.84 }, "text": "At December 31, 2017, the State’s proportionate share of the PFRS expense, associated with the Township, calculated by the plan as of the June 30, 2017 measurement date was $604,740.", "reading_order": 3 }, { "id": "p66.5", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 502.8, "r": 531.6, "b": 450.24 }, "text": "Actuarial Assumptions - The total pension asset/(liability) as of the measurement date was determined by using an actuarial valuation as noted in the table below, with update procedures used to roll forward the total pension liability to the measurement date. The actuarial valuations used the following actuarial assumptions:", "reading_order": 4 }, { "id": "p66.6", "order": 13, "type": "table", "bbox": { "l": 140.4, "t": 440.16, "r": 465.84, "b": 236.4 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 2, "integrity": { "cells_checked": 12, "cells_flagged": 0 } }, "children": [ { "id": "p66.6.1", "order": 14, "type": "table_cell", "bbox": { "l": 145.92, "t": 434.762657, "r": 182.265482, "b": 424.639097 }, "text": "Inflation", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p66.6.2", "order": 15, "type": "table_cell", "bbox": { "l": 377.583646, "t": 434.762657, "r": 405.676153, "b": 424.639097 }, "text": "2.25%", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p66.6.3", "order": 16, "type": "table_cell", "bbox": { "l": 145.92, "t": 404.043277, "r": 222.513638, "b": 393.919717 }, "text": "Salary Increases:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p66.6.4", "order": 17, "type": "table_cell", "bbox": { "l": 303.12, "t": 414.69, "r": 465.84, "b": 389.22 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p66.6.5", "order": 18, "type": "table_cell", "bbox": { "l": 154.86241, "t": 389.04916, "r": 215.974691, "b": 363.931482 }, "text": "Through 2026\nThereafter", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p66.6.6", "order": 19, "type": "table_cell", "bbox": { "l": 325.859153, "t": 389.04916, "r": 458.285777, "b": 363.931482 }, "text": "2.10% - 8.98% Based on Age\n3.10% - 9.98% Based on Age", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p66.6.7", "order": 20, "type": "table_cell", "bbox": { "l": 145.92, "t": 341.839625, "r": 263.985457, "b": 331.716065 }, "text": "Investment Rate of Return", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p66.6.8", "order": 21, "type": "table_cell", "bbox": { "l": 377.594893, "t": 341.839625, "r": 405.689649, "b": 331.716065 }, "text": "7.00%", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p66.6.9", "order": 22, "type": "table_cell", "bbox": { "l": 145.92, "t": 311.064002, "r": 237.142481, "b": 300.940442 }, "text": "Mortality Rate Table", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p66.6.10", "order": 23, "type": "table_cell", "bbox": { "l": 372.376331, "t": 311.064002, "r": 411.717988, "b": 300.940442 }, "text": "RP-2000", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p66.6.11", "order": 24, "type": "table_cell", "bbox": { "l": 145.92, "t": 279.568482, "r": 282.109837, "b": 269.444922 }, "text": "Period of Actuarial Experience", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p66.6.12", "order": 25, "type": "table_cell", "bbox": { "l": 303.12, "t": 287.34, "r": 465.84, "b": 261.87 }, "text": "", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p66.6.13", "order": 26, "type": "table_cell", "bbox": { "l": 154.86241, "t": 264.57436499999994, "r": 277.175822, "b": 238.73679000000004 }, "text": "Study upon which Actuarial Assumptions were Based", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p66.6.14", "order": 27, "type": "table_cell", "bbox": { "l": 331.077715, "t": 248.86035000000004, "r": 452.896263, "b": 238.73679000000004 }, "text": "July 1, 2010 - June 30, 2013", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 } ], "reading_order": 5 }, { "id": "p66.7", "order": 28, "type": "text", "bbox": { "l": 67.92, "t": 224.64, "r": 543.6, "b": 69.12 }, "text": "Pre-retirement mortality rates were based on the RP-2000 Employee Preretirement Mortality Table for male and female active participants. For State employees, mortality tables are set back 4 years for males and females. For local employees, mortality tables are set back 2 years for males and 7 years for females. In addition, the tables provide for future improvements in mortality from the base year of 2013 using a generational approach based on the plan actuary’s modified MP-2014 projection scale. Post-retirement mortality rate were based on the RP-2000 Combined Healthy Male and Female Mortality Tables (setback 1 year for males and females) for service retirements and beneficiaries of former members and a one-year static projection based on the mortality improvement Scale AA. In addition, the tables for service retirements and beneficiaries of former members provide for future improvements in mortality from the base year of 2013 using a generational approach based on the plan actuary’s modified MP-2014 projection scales. Disability retirement rates used to value disabled retirees were based on the RP-2000 Disabled Mortality Table (setback 3 years for males and set forward 1 year for females).", "reading_order": 6 }, { "id": "p66.8", "order": 29, "type": "footer", "bbox": { "l": 299.28, "t": 20.88, "r": 312.96, "b": 9.84 }, "text": "58", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11944, "page": 67, "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": 12055, "item_count": 14, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 6, "text": 3, "title": 1 }, "build_ms": 5, "items": [ { "id": "p67.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.72, "r": 423.6, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p67.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 262.08, "b": 692.16 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p67.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 679.2, "r": 371.76, "b": 666.72 }, "text": "B. Police and Firemen's Retirement System (PFRS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p67.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 653.76, "r": 541.68, "b": 627.36 }, "text": "The actuarial assumptions used in the July 1, 2016 valuation were based on the results of an actuarial experience study for the period July 1, 2010 to June 30, 2013.", "reading_order": 3 }, { "id": "p67.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 615.12, "r": 543.36, "b": 486.48 }, "text": "Long-Term Expected Rate of Return - In accordance with State statute, the long-term expected rate of return on plan investments (7.00% at June 30, 2017) is determined by the State Treasurer, after consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, the board of trustees and the actuaries. The long-term expected rate of return was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic rates of return for each major asset class included in PFRS's target asset allocation as of June 30, 2017 are summarized in the following table:", "reading_order": 4 }, { "id": "p67.6", "order": 6, "type": "table", "bbox": { "l": 133.68, "t": 472.32, "r": 468.594445, "b": 166.32 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 3, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p67.6.1", "order": 7, "type": "table_cell", "bbox": { "l": 182.583998, "t": 441.065187, "r": 240.236334, "b": 430.940817 }, "text": "Asset Class", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p67.6.2", "order": 8, "type": "table_cell", "bbox": { "l": 319.08, "t": 456.060504, "r": 368.818454, "b": 430.938902 }, "text": "Target Allocation", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p67.6.3", "order": 9, "type": "table_cell", "bbox": { "l": 395.58, "t": 471.843272, "r": 468.594445, "b": 430.938902 }, "text": "Long-Term Expected Real Rate of Return", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p67.6.4", "order": 10, "type": "table_cell", "bbox": { "l": 137.64, "t": 410.582657, "r": 301.496086, "b": 183.00502800000004 }, "text": "Absolute Return/Risk Mitigation\nCash\nU.S. Treasuries\nInvestment grade credit\nPublic High Yield\nGlobal Diversified Credit\nCredit Oriented Hedge Funds\nDebt Related Private Equity\nDebt Related Real Estate\nPrivate Real Asset\nEquity Related Real Estate\nU.S. Equity\nNon-U.S. Developed Markets Equity\nEmerging Markets Equity\nBuyouts/Venture Capital", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 }, { "id": "p67.6.5", "order": 11, "type": "table_cell", "bbox": { "l": 326.589045, "t": 410.582657, "r": 359.974343, "b": 183.00502800000004 }, "text": "5.00%\n5.50%\n3.00%\n10.00%\n2.50%\n5.00%\n1.00%\n2.00%\n1.00%\n2.50%\n6.25%\n30.00%\n11.50%\n6.50%\n8.25%", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p67.6.6", "order": 12, "type": "table_cell", "bbox": { "l": 415.089776, "t": 410.582657, "r": 448.487446, "b": 183.00502800000004 }, "text": "5.51%\n1.00%\n1.87%\n3.78%\n6.82%\n7.10%\n6.60%\n10.63%\n6.61%\n11.83%\n9.23%\n8.19%\n9.00%\n11.64%\n13.08%", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 } ], "reading_order": 5 }, { "id": "p67.7", "order": 13, "type": "text", "bbox": { "l": 67.92, "t": 134.16, "r": 543.12, "b": 68.64 }, "text": "Discount Rate - The discount rate used to measure the total pension liability was 6.14% as of June 30, 2017. The single blended discount rate was based on long-term expected rate of return on pension plan investments of 7.00%, and a municipal bond rate of 3.58% as of June 30, 2017 based on the Bond Buyer Go 20-Bond Municipal Bond Index, which includes tax-exempt general obligation municipals bonds with an average rating of AA/Aa or higher. The projection of cash flows used to determine the discount rate", "reading_order": 6 }, { "id": "p67.8", "order": 14, "type": "footer", "bbox": { "l": 299.52, "t": 20.88, "r": 312.72, "b": 10.08 }, "text": "59", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11944, "page": 68, "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": 12055, "item_count": 26, "counts_by_type": { "footer": 1, "heading": 4, "table": 1, "table_cell": 16, "text": 4 }, "build_ms": 4, "items": [ { "id": "p68.1", "order": 1, "type": "heading", "bbox": { "l": 188.16, "t": 756.72, "r": 423.6, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p68.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 262.08, "b": 692.16 }, "text": "Note 9. Pension Obligations (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p68.3", "order": 3, "type": "heading", "bbox": { "l": 68.88, "t": 678.96, "r": 372, "b": 666 }, "text": "B. Police and Firemen's Retirement System (PFRS) (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p68.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 653.04, "r": 543.12, "b": 550.08 }, "text": "assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made based on the contribution rate in the most recent fiscal year. The State employer contributed 40% of the actuarially determined contributions and the local employers contributed 100% of their actuarially determined contributions. Based on those assumptions, the plan's fiduciary net position was projected to be available to make projected future benefit payments of current plan members through 2057. Therefore, the long-term expected rate of return on plan investments was applied to projected benefit payments through 2057 and the municipal bond rate was applied to projected benefit payments after that date in determining the total pension liability.", "reading_order": 3 }, { "id": "p68.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 539.28, "r": 542.64, "b": 473.52 }, "text": "Sensitivity of the Township’s proportionate share of the Net Pension Liability to Changes in the Discount Rate - The following presents the Township’s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the Township’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5.14%) or 1-percentage-point higher (7.14%) than the current rate:", "reading_order": 4 }, { "id": "p68.6", "order": 6, "type": "table", "bbox": { "l": 71.76, "t": 461.76, "r": 540.24, "b": 288.72 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 4, "integrity": { "cells_checked": 14, "cells_flagged": 0 } }, "children": [ { "id": "p68.6.1", "order": 7, "type": "table_cell", "bbox": { "l": 71.76, "t": 461.76, "r": 188.88, "b": 418.5 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p68.6.2", "order": 8, "type": "table_cell", "bbox": { "l": 278.998034, "t": 458.813668, "r": 319.788665, "b": 420.898116 }, "text": "1% Decrease (5.14%)", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p68.6.3", "order": 9, "type": "table_cell", "bbox": { "l": 365.933243, "t": 458.813668, "r": 431.934286, "b": 420.897268 }, "text": "Current Discount Rate (6.14%)", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p68.6.4", "order": 10, "type": "table_cell", "bbox": { "l": 476.945011, "t": 458.813668, "r": 515.349152, "b": 420.897268 }, "text": "1% Increase (7.14%)", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p68.6.5", "order": 11, "type": "table_cell", "bbox": { "l": 74.4, "t": 403.193668, "r": 213.586395, "b": 379.075404 }, "text": "Township's Proportionate Share of the Net Pension Liability", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p68.6.6", "order": 12, "type": "table_cell", "bbox": { "l": 291.043673, "t": 388.791804, "r": 340.20322, "b": 379.075404 }, "text": "$ 58,155,236", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p68.6.7", "order": 13, "type": "table_cell", "bbox": { "l": 388.132806, "t": 388.791804, "r": 437.340946, "b": 379.075404 }, "text": "$ 44,137,838", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p68.6.8", "order": 14, "type": "table_cell", "bbox": { "l": 485.335324, "t": 388.791804, "r": 534.543464, "b": 379.075404 }, "text": "$ 32,620,951", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p68.6.9", "order": 15, "type": "table_cell", "bbox": { "l": 74.4, "t": 359.448276, "r": 229.804812, "b": 322.1373 }, "text": "State of New Jersey's Proportionate Share of Net Pension Liability associated with the Township", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p68.6.10", "order": 16, "type": "table_cell", "bbox": { "l": 296.417056, "t": 331.8537, "r": 340.233456, "b": 322.1373 }, "text": "6,513,877", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p68.6.11", "order": 17, "type": "table_cell", "bbox": { "l": 393.521307, "t": 331.8537, "r": 437.329068, "b": 322.1373 }, "text": "4,943,810", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p68.6.12", "order": 18, "type": "table_cell", "bbox": { "l": 490.722745, "t": 331.8537, "r": 534.530506, "b": 322.1373 }, "text": "3,653,822", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p68.6.13", "order": 19, "type": "table_cell", "bbox": { "l": 71.76, "t": 331.98, "r": 188.88, "b": 288.72 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p68.6.14", "order": 20, "type": "table_cell", "bbox": { "l": 290.998319, "t": 303.049972, "r": 340.206459, "b": 293.333572 }, "text": "$ 64,669,113", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p68.6.15", "order": 21, "type": "table_cell", "bbox": { "l": 388.132806, "t": 303.049972, "r": 437.340946, "b": 293.333572 }, "text": "$ 49,081,648", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p68.6.16", "order": 22, "type": "table_cell", "bbox": { "l": 485.335324, "t": 303.049972, "r": 534.543464, "b": 293.333572 }, "text": "$ 36,274,773", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 } ], "reading_order": 5 }, { "id": "p68.7", "order": 23, "type": "text", "bbox": { "l": 68.88, "t": 251.76, "r": 542.16, "b": 225.36 }, "text": "Related Party Investments - The Division of Pensions and Benefits does not invest in securities issued by the Township.", "reading_order": 6 }, { "id": "p68.8", "order": 24, "type": "heading", "bbox": { "l": 69.36, "t": 200.88, "r": 191.76, "b": 187.68 }, "text": "Note 10. Municipal Debt", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p68.9", "order": 25, "type": "text", "bbox": { "l": 68.4, "t": 175.68, "r": 542.16, "b": 148.32 }, "text": "The following schedule represents the Township’s summary of debt, as filed in the Township’s Annual Debt Statement required by the Local Bond Law of New Jersey for the current and two previous years:", "reading_order": 8 }, { "id": "p68.10", "order": 26, "type": "footer", "bbox": { "l": 299.28, "t": 20.64, "r": 312.96, "b": 9.84 }, "text": "60", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11944, "page": 69, "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": 12055, "item_count": 72, "counts_by_type": { "caption": 1, "footer": 1, "table": 2, "table_cell": 64, "text": 3, "title": 1 }, "build_ms": 7, "items": [ { "id": "p69.1", "order": 1, "type": "title", "bbox": { "l": 188.64, "t": 756.72, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p69.2", "order": 2, "type": "caption", "bbox": { "l": 70.08, "t": 705.12, "r": 247.2, "b": 691.68 }, "text": "Note 10. Municipal Debt (continued)", "attrs": { "block_label": "figure_title" }, "reading_order": 1 }, { "id": "p69.3", "order": 3, "type": "table", "bbox": { "l": 71.28, "t": 683.04, "r": 540.96, "b": 387.6 }, "text": "", "attrs": { "block_label": "table", "n_rows": 12, "n_cols": 4, "integrity": { "cells_checked": 38, "cells_flagged": 0 } }, "children": [ { "id": "p69.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 71.28, "t": 683.04, "r": 188.7, "b": 664.575 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p69.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 311.58, "t": 678.610149, "r": 331.22827, "b": 668.161176 }, "text": "2017", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p69.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 398.7, "t": 678.610149, "r": 418.404758, "b": 668.161176 }, "text": "2016", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p69.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 485.88, "t": 678.610149, "r": 505.584758, "b": 668.161176 }, "text": "2015", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p69.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 74.46, "t": 666.250149, "r": 115.42669, "b": 643.200111 }, "text": "Issued:\nGeneral:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p69.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 188.7, "t": 664.575, "r": 306.12, "b": 646.11 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p69.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 306.12, "t": 664.575, "r": 423.54, "b": 646.11 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p69.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 423.54, "t": 664.575, "r": 540.96, "b": 646.11 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p69.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 91.142671, "t": 640.868678, "r": 182.03781, "b": 630.419705 }, "text": "Bonds, Notes and Loans", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p69.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 303.313863, "t": 614.769843, "r": 359.579278, "b": 604.32087 }, "text": "$ 19,581,439.78", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p69.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 390.423391, "t": 614.769843, "r": 446.709518, "b": 604.32087 }, "text": "$ 28,936,326.00", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p69.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 477.546099, "t": 614.769843, "r": 533.888714, "b": 604.32087 }, "text": "$ 24,847,393.00", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p69.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 82.81075, "t": 614.769843, "r": 149.204392, "b": 604.32087 }, "text": "Total Debt Issued", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p69.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 303.295033, "t": 640.868678, "r": 359.588693, "b": 630.419705 }, "text": "19,581,439.78", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p69.3.15", "order": 18, "type": "table_cell", "bbox": { "l": 390.427156, "t": 640.868678, "r": 446.713284, "b": 630.419705 }, "text": "28,936,326.00", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p69.3.16", "order": 19, "type": "table_cell", "bbox": { "l": 477.54045, "t": 640.868678, "r": 533.883065, "b": 630.419705 }, "text": "24,847,393.00", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p69.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 74.469415, "t": 588.491667, "r": 181.4381, "b": 564.903606 }, "text": "Authorized but not issued:\nGeneral:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 16 }, { "id": "p69.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 188.7, "t": 590.715, "r": 306.12, "b": 572.25 }, "text": "", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p69.3.19", "order": 22, "type": "table_cell", "bbox": { "l": 306.12, "t": 590.715, "r": 423.54, "b": 572.25 }, "text": "", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p69.3.20", "order": 23, "type": "table_cell", "bbox": { "l": 423.54, "t": 590.715, "r": 540.96, "b": 572.25 }, "text": "", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p69.3.21", "order": 24, "type": "table_cell", "bbox": { "l": 91.152086, "t": 563.110196, "r": 182.036868, "b": 552.6612230000001 }, "text": "Bonds, Notes and Loans", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 20 }, { "id": "p69.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 308.22, "t": 539.230249, "r": 359.548399, "b": 528.7812759999999 }, "text": "4,372,731.50", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p69.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 395.399196, "t": 539.230249, "r": 446.706883, "b": 528.7812759999999 }, "text": "3,357,232.50", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p69.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 482.578392, "t": 539.230249, "r": 533.886079, "b": 528.7812759999999 }, "text": "3,530,934.00", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p69.3.25", "order": 28, "type": "table_cell", "bbox": { "l": 82.829579, "t": 539.229526, "r": 204.6273, "b": 528.780553 }, "text": "Total Authorized But Not Issued", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p69.3.26", "order": 29, "type": "table_cell", "bbox": { "l": 308.271591, "t": 563.110196, "r": 359.577395, "b": 552.6612230000001 }, "text": "4,372,731.50", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 25 }, { "id": "p69.3.27", "order": 30, "type": "table_cell", "bbox": { "l": 395.413129, "t": 563.110196, "r": 446.720816, "b": 552.6612230000001 }, "text": "3,357,232.50", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 26 }, { "id": "p69.3.28", "order": 31, "type": "table_cell", "bbox": { "l": 482.601739, "t": 563.110196, "r": 533.909426, "b": 552.6612230000001 }, "text": "3,530,934.00", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 27 }, { "id": "p69.3.29", "order": 32, "type": "table_cell", "bbox": { "l": 74.464897, "t": 513.54673, "r": 144.777837, "b": 503.097757 }, "text": "Total Gross Debt", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 28 }, { "id": "p69.3.30", "order": 33, "type": "table_cell", "bbox": { "l": 303.249091, "t": 513.726071, "r": 359.557814, "b": 503.277098 }, "text": "$ 23,954,171.28", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 29 }, { "id": "p69.3.31", "order": 34, "type": "table_cell", "bbox": { "l": 390.428287, "t": 513.726071, "r": 446.714415, "b": 503.277098 }, "text": "$ 32,293,558.50", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 30 }, { "id": "p69.3.32", "order": 35, "type": "table_cell", "bbox": { "l": 477.541581, "t": 513.726071, "r": 533.884196, "b": 503.277098 }, "text": "$ 28,378,327.00", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 31 }, { "id": "p69.3.33", "order": 36, "type": "table_cell", "bbox": { "l": 74.474311, "t": 487.985918, "r": 123.675011, "b": 465.473903 }, "text": "Deductions:\nGeneral:", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 32 }, { "id": "p69.3.34", "order": 37, "type": "table_cell", "bbox": { "l": 188.7, "t": 498.39, "r": 306.12, "b": 479.925 }, "text": "", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p69.3.35", "order": 38, "type": "table_cell", "bbox": { "l": 306.12, "t": 498.39, "r": 423.54, "b": 479.925 }, "text": "", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p69.3.36", "order": 39, "type": "table_cell", "bbox": { "l": 423.54, "t": 498.39, "r": 540.96, "b": 479.925 }, "text": "", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p69.3.37", "order": 40, "type": "table_cell", "bbox": { "l": 71.28, "t": 461.46, "r": 188.7, "b": 442.995 }, "text": "Funds Temporarily Held to pay Bonds & Notes", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p69.3.38", "order": 41, "type": "table_cell", "bbox": { "l": 308.248244, "t": 451.504183, "r": 359.566287, "b": 441.05521 }, "text": "1,796,905.79", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 37 }, { "id": "p69.3.39", "order": 42, "type": "table_cell", "bbox": { "l": 395.418025, "t": 451.504183, "r": 446.725712, "b": 441.05521 }, "text": "7,757,905.79", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 38 }, { "id": "p69.3.40", "order": 43, "type": "table_cell", "bbox": { "l": 482.597221, "t": 451.504183, "r": 533.904908, "b": 441.05521 }, "text": "1,974,184.00", "attrs": { "row": 9, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 39 }, { "id": "p69.3.41", "order": 44, "type": "table_cell", "bbox": { "l": 82.815647, "t": 439.327873, "r": 215.871247, "b": 416.636517 }, "text": "Open Space Trust (40A:2-44h)\nTotal Deductions", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 40 }, { "id": "p69.3.42", "order": 45, "type": "table_cell", "bbox": { "l": 308.257658, "t": 439.327873, "r": 359.586058, "b": 416.636517 }, "text": "3,460,000.00\n5,256,905.79", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 41 }, { "id": "p69.3.43", "order": 46, "type": "table_cell", "bbox": { "l": 390.437702, "t": 439.327873, "r": 446.725712, "b": 416.636517 }, "text": "4,105,000.00\n11,862,905.79", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 42 }, { "id": "p69.3.44", "order": 47, "type": "table_cell", "bbox": { "l": 482.587807, "t": 439.327873, "r": 533.904908, "b": 416.636517 }, "text": "4,830,000.00\n6,804,184.00", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 43 }, { "id": "p69.3.45", "order": 48, "type": "table_cell", "bbox": { "l": 74.474311, "t": 402.487456, "r": 134.26267, "b": 392.038483 }, "text": "Total Net Debt", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 44 }, { "id": "p69.3.46", "order": 49, "type": "table_cell", "bbox": { "l": 303.258506, "t": 402.666797, "r": 359.567228, "b": 392.217824 }, "text": "$ 18,697,265.49", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 45 }, { "id": "p69.3.47", "order": 50, "type": "table_cell", "bbox": { "l": 390.437702, "t": 402.666797, "r": 446.723829, "b": 392.217824 }, "text": "$ 20,430,652.71", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 46 }, { "id": "p69.3.48", "order": 51, "type": "table_cell", "bbox": { "l": 477.550996, "t": 402.666797, "r": 533.893611, "b": 392.217824 }, "text": "$ 21,574,143.00", "attrs": { "row": 11, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 47 } ], "reading_order": 2 }, { "id": "p69.4", "order": 52, "type": "text", "bbox": { "l": 69.6, "t": 365.04, "r": 355.2, "b": 351.36 }, "text": "Summary of Statutory Debt Condition - Annual Debt Statement", "reading_order": 3 }, { "id": "p69.5", "order": 53, "type": "text", "bbox": { "l": 69.84, "t": 339.84, "r": 541.68, "b": 312 }, "text": "The following schedule is a summary of the previous schedule and is prepared in accordance with the required method of setting up the Annual Debt Statement:", "reading_order": 4 }, { "id": "p69.6", "order": 54, "type": "table", "bbox": { "l": 71.28, "t": 302.16, "r": 540.72, "b": 214.08 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 4, "integrity": { "cells_checked": 13, "cells_flagged": 0 } }, "children": [ { "id": "p69.6.1", "order": 55, "type": "table_cell", "bbox": { "l": 71.28, "t": 302.16, "r": 188.64, "b": 280.14 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p69.6.2", "order": 56, "type": "table_cell", "bbox": { "l": 295.92, "t": 300.087159, "r": 343.178053, "b": 288.648086 }, "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": "p69.6.3", "order": 57, "type": "table_cell", "bbox": { "l": 384.72, "t": 300.087159, "r": 431.880136, "b": 288.648086 }, "text": "Deductions", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p69.6.4", "order": 58, "type": "table_cell", "bbox": { "l": 477.06, "t": 300.087159, "r": 514.608765, "b": 288.648086 }, "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": "p69.6.5", "order": 59, "type": "table_cell", "bbox": { "l": 74.7, "t": 272.72715900000003, "r": 152.349569, "b": 261.288086 }, "text": "Local School Debt", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p69.6.6", "order": 60, "type": "table_cell", "bbox": { "l": 296.55002, "t": 272.72715900000003, "r": 358.240075, "b": 261.288086 }, "text": "$ 67,040,973.00", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p69.6.7", "order": 61, "type": "table_cell", "bbox": { "l": 384.057299, "t": 272.72715900000003, "r": 445.790644, "b": 261.288086 }, "text": "$ 67,040,973.00", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p69.6.8", "order": 62, "type": "table_cell", "bbox": { "l": 423.36, "t": 280.14, "r": 540.72, "b": 258.12 }, "text": "$-", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p69.6.9", "order": 63, "type": "table_cell", "bbox": { "l": 74.7, "t": 258.74606900000003, "r": 129.819279, "b": 247.30699500000003 }, "text": "General Debt", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p69.6.10", "order": 64, "type": "table_cell", "bbox": { "l": 296.529406, "t": 258.74606900000003, "r": 358.262751, "b": 247.30699500000003 }, "text": "23,954,171.28", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p69.6.11", "order": 65, "type": "table_cell", "bbox": { "l": 389.581905, "t": 258.74606900000003, "r": 445.805074, "b": 247.30699500000003 }, "text": "5,256,905.79", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p69.6.12", "order": 66, "type": "table_cell", "bbox": { "l": 471.605807, "t": 258.74606900000003, "r": 533.277309, "b": 247.30699500000003 }, "text": "18,697,265.49", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p69.6.13", "order": 67, "type": "table_cell", "bbox": { "l": 71.28, "t": 236.1, "r": 188.64, "b": 214.08 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p69.6.14", "order": 68, "type": "table_cell", "bbox": { "l": 296.529406, "t": 230.78388900000004, "r": 358.262751, "b": 219.34481500000004 }, "text": "$ 90,995,144.28", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p69.6.15", "order": 69, "type": "table_cell", "bbox": { "l": 384.067606, "t": 230.78388900000004, "r": 445.800951, "b": 219.34481500000004 }, "text": "$ 72,297,878.79", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p69.6.16", "order": 70, "type": "table_cell", "bbox": { "l": 471.616114, "t": 230.78388900000004, "r": 533.287616, "b": 219.34481500000004 }, "text": "$ 18,697,265.49", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 } ], "reading_order": 5 }, { "id": "p69.7", "order": 71, "type": "text", "bbox": { "l": 69.12, "t": 190.8, "r": 542.16, "b": 125.04 }, "text": "Net Debt $18,697,265.49 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $7,016,529,443, equals 0.266% New Jersey statute 40A:2-6, as amended, limits the debt of a Municipality to 3.5% of the last three preceding year's average equalized valuations of real estate, including improvements and the assessed valuation of Class II Railroad Property. The remaining borrowing power in dollars at December 31, 2017 is calculated as follows:", "reading_order": 6 }, { "id": "p69.8", "order": 72, "type": "footer", "bbox": { "l": 299.28, "t": 20.64, "r": 311.28, "b": 9.6 }, "text": "61", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11944, "page": 70, "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": 12055, "item_count": 32, "counts_by_type": { "footer": 1, "heading": 5, "table": 2, "table_cell": 17, "text": 6, "title": 1 }, "build_ms": 4, "items": [ { "id": "p70.1", "order": 1, "type": "title", "bbox": { "l": 188.4, "t": 756.72, "r": 423.6, "b": 718.32 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p70.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 705.12, "r": 247.2, "b": 691.92 }, "text": "Note 10. Municipal Debt (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p70.3", "order": 3, "type": "text", "bbox": { "l": 72.72, "t": 665.76, "r": 305.04, "b": 652.08 }, "text": "Borrowing Power Under N.J.S. 40A:2-6 as Amended", "reading_order": 2 }, { "id": "p70.4", "order": 4, "type": "table", "bbox": { "l": 71.04, "t": 639.36, "r": 540.96, "b": 577.2 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 2, "integrity": { "cells_checked": 5, "cells_flagged": 0 } }, "children": [ { "id": "p70.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 74.52, "t": 636.819829, "r": 286.847573, "b": 610.205089 }, "text": "3 1/2% of Equalized Valuation Basis (Municipal)\\nNet Debt", "attrs": { "row": 0, "col": 0, "rowspan": 2, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p70.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 462.87013, "t": 636.819829, "r": 533.188703, "b": 624.843196 }, "text": "$ 245,578,530.51", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p70.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 468.612272, "t": 622.181722, "r": 533.181148, "b": 610.205089 }, "text": "18,697,265.49", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p70.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 74.530793, "t": 592.905508, "r": 200.331195, "b": 580.9288750000001 }, "text": "Remaining Borrowing Power", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p70.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 462.816162, "t": 592.905508, "r": 533.183306, "b": 580.9288750000001 }, "text": "$ 226,881,265.02", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 } ], "reading_order": 3 }, { "id": "p70.5", "order": 10, "type": "heading", "bbox": { "l": 70.08, "t": 562.8, "r": 136.8, "b": 550.08 }, "text": "General Debt", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p70.6", "order": 11, "type": "heading", "bbox": { "l": 69.84, "t": 536.88, "r": 186.48, "b": 523.92 }, "text": "A. Serial Bonds Payable", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p70.7", "order": 12, "type": "text", "bbox": { "l": 69.36, "t": 511.92, "r": 541.44, "b": 484.56 }, "text": "On July 23, 2014, the Township issued $5,845,000 of General Obligation Bonds. The General Obligation Bonds were issued at interest rates varying from 2.00% to 3.00% and mature in 2020.", "reading_order": 6 }, { "id": "p70.8", "order": 13, "type": "text", "bbox": { "l": 69.36, "t": 473.76, "r": 541.68, "b": 446.88 }, "text": "On February 2, 2016, the Township issued $7,100,000 of General Bonds. The General Refunding Bonds were issued at interest rates varying from 2.00% to 4.00% and mature in 2028.", "reading_order": 7 }, { "id": "p70.9", "order": 14, "type": "text", "bbox": { "l": 70.08, "t": 410.16, "r": 360, "b": 396 }, "text": "Principal and interest due on the outstanding bonds is as follows:", "reading_order": 8 }, { "id": "p70.10", "order": 15, "type": "table", "bbox": { "l": 154.56, "t": 385.92, "r": 459.6, "b": 221.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 4, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p70.10.1", "order": 16, "type": "table_cell", "bbox": { "l": 168.6, "t": 382.939236, "r": 189.599756, "b": 370.988064 }, "text": "Year", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p70.10.2", "order": 17, "type": "table_cell", "bbox": { "l": 229.8, "t": 382.939236, "r": 268.205971, "b": 370.988064 }, "text": "Principal", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p70.10.3", "order": 18, "type": "table_cell", "bbox": { "l": 316.2, "t": 382.939236, "r": 348.533232, "b": 370.988064 }, "text": "Interest", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p70.10.4", "order": 19, "type": "table_cell", "bbox": { "l": 404.94, "t": 382.939236, "r": 428.356326, "b": 370.988064 }, "text": "Total", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p70.10.5", "order": 20, "type": "table_cell", "bbox": { "l": 156.05284, "t": 354.739236, "r": 202.848779, "b": 253.45116399999995 }, "text": "2018\n2019\n2020\n2021\n2022\n2023-2027\n2028", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p70.10.6", "order": 21, "type": "table_cell", "bbox": { "l": 228.599611, "t": 354.739236, "r": 286.868319, "b": 253.45116399999995 }, "text": "3,840,000.00\n3,485,000.00\n3,520,000.00\n1,875,000.00\n1,890,000.00\n4,370,000.00\n315,000.00", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p70.10.7", "order": 22, "type": "table_cell", "bbox": { "l": 318.004064, "t": 354.739236, "r": 367.196057, "b": 253.45116399999995 }, "text": "588,225.00\n446,125.00\n341,575.00\n217,275.00\n156,475.00\n284,012.50\n9,450.00", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p70.10.8", "order": 23, "type": "table_cell", "bbox": { "l": 395.945465, "t": 354.739236, "r": 454.214173, "b": 253.45116399999995 }, "text": "4,428,225.00\n3,931,125.00\n3,861,575.00\n2,092,275.00\n2,046,475.00\n4,654,012.50\n324,450.00", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 7 }, { "id": "p70.10.9", "order": 24, "type": "table_cell", "bbox": { "l": 154.56, "t": 240, "r": 230.82, "b": 221.76 }, "text": "", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p70.10.10", "order": 25, "type": "table_cell", "bbox": { "l": 223.269768, "t": 237.796964, "r": 286.277674, "b": 225.84579199999996 }, "text": "$ 19,295,000.00", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p70.10.11", "order": 26, "type": "table_cell", "bbox": { "l": 309.674563, "t": 237.796964, "r": 367.217652, "b": 225.84579199999996 }, "text": "$ 2,043,137.50", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p70.10.12", "order": 27, "type": "table_cell", "bbox": { "l": 390.615622, "t": 237.796964, "r": 453.623528, "b": 225.84579199999996 }, "text": "$ 21,338,137.50", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 } ], "reading_order": 9 }, { "id": "p70.11", "order": 28, "type": "heading", "bbox": { "l": 70.32, "t": 183.6, "r": 333.36, "b": 170.88 }, "text": "B. Bond Anticipation Notes Payable – Short Term Debt", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p70.12", "order": 29, "type": "text", "bbox": { "l": 69.84, "t": 158.88, "r": 541.2, "b": 132.72 }, "text": "The Township had no bond anticipation notes outstanding in the General Capital Fund at December 31, 2017.", "reading_order": 11 }, { "id": "p70.13", "order": 30, "type": "heading", "bbox": { "l": 69.84, "t": 120.24, "r": 294, "b": 107.52 }, "text": "C. Bonds and Notes Authorized But Not Issued", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p70.14", "order": 31, "type": "text", "bbox": { "l": 70.08, "t": 94.56, "r": 541.68, "b": 68.88 }, "text": "As of December 31, 2017, the Township had $4,372,731.50 in various General Capital bonds and notes authorized but not issued.", "reading_order": 13 }, { "id": "p70.15", "order": 32, "type": "footer", "bbox": { "l": 299.28, "t": 20.4, "r": 312.48, "b": 9.84 }, "text": "62", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 11944, "page": 71, "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": 12055, "item_count": 71, "counts_by_type": { "footer": 1, "heading": 3, "table": 2, "table_cell": 60, "text": 4, "title": 1 }, "build_ms": 8, "items": [ { "id": "p71.1", "order": 1, "type": "title", "bbox": { "l": 188.4, "t": 756.72, "r": 423.84, "b": 718.08 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p71.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 705.12, "r": 247.44, "b": 691.92 }, "text": "Note 10. Municipal Debt (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p71.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 679.68, "r": 156.24, "b": 666.48 }, "text": "D. Loans Payable", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p71.4", "order": 4, "type": "text", "bbox": { "l": 69.84, "t": 653.76, "r": 282, "b": 640.8 }, "text": "New Jersey Environmental Infrastructure Trust", "reading_order": 3 }, { "id": "p71.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 628.56, "r": 541.92, "b": 588.48 }, "text": "In 2017 the Township finalized one loan agreement with the State of New Jersey Department of Environmental Protection, pursuant to the 2017A-1 New Jersey Environmental Infrastructure Trust Financing Program.", "reading_order": 4 }, { "id": "p71.6", "order": 6, "type": "text", "bbox": { "l": 68.88, "t": 577.44, "r": 541.92, "b": 525.36 }, "text": "The loan consists of two agreements, a Trust Loan Agreement of $145,000 to be repaid over a 14 year period at interest rates ranging from 3.00% to 5.00%, and a no interest Fund Loan Agreement of $148,175 to be repaid over a 14 year period. The proceeds of the loans are to provide for the acquisition of a Jet Vac and Sweeper for use by the Township.", "reading_order": 5 }, { "id": "p71.7", "order": 7, "type": "table", "bbox": { "l": 161.04, "t": 502.08, "r": 463.92, "b": 339.12 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 4, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p71.7.1", "order": 8, "type": "table_cell", "bbox": { "l": 176.7, "t": 497.573668, "r": 197.699367, "b": 487.857268 }, "text": "Year", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p71.7.2", "order": 9, "type": "table_cell", "bbox": { "l": 247.5, "t": 497.573668, "r": 285.905259, "b": 487.857268 }, "text": "Principal", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p71.7.3", "order": 10, "type": "table_cell", "bbox": { "l": 329.64, "t": 497.573668, "r": 362.037419, "b": 487.857268 }, "text": "Interest", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p71.7.4", "order": 11, "type": "table_cell", "bbox": { "l": 413.64, "t": 497.573668, "r": 437.055892, "b": 487.857268 }, "text": "Total", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p71.7.5", "order": 12, "type": "table_cell", "bbox": { "l": 164.099084, "t": 469.373668, "r": 210.894156, "b": 370.320368 }, "text": "2018\n2019\n2020\n2021\n2022\n2023-2027\n2028-2031", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p71.7.6", "order": 13, "type": "table_cell", "bbox": { "l": 249.892209, "t": 469.373668, "r": 299.70092, "b": 370.320368 }, "text": "15,102.83\n20,102.83\n20,102.83\n20,102.83\n20,102.83\n100,514.15\n90,411.48", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p71.7.7", "order": 14, "type": "table_cell", "bbox": { "l": 335.032074, "t": 469.373668, "r": 379.446253, "b": 370.320368 }, "text": "5,850.00\n5,600.00\n5,100.00\n4,600.00\n4,100.00\n13,200.00\n4,050.00", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p71.7.8", "order": 15, "type": "table_cell", "bbox": { "l": 408.232922, "t": 469.373668, "r": 458.05243, "b": 370.320368 }, "text": "20,952.83\n25,702.83\n25,202.83\n24,702.83\n24,202.83\n113,714.15\n94,461.48", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 7 }, { "id": "p71.7.9", "order": 16, "type": "table_cell", "bbox": { "l": 161.04, "t": 357.2267, "r": 236.76, "b": 339.12 }, "text": "", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p71.7.10", "order": 17, "type": "table_cell", "bbox": { "l": 251.096153, "t": 352.431396, "r": 300.300192, "b": 342.714996 }, "text": "$ 286,439.78", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p71.7.11", "order": 18, "type": "table_cell", "bbox": { "l": 335.634586, "t": 352.431396, "r": 379.438695, "b": 342.714996 }, "text": "$ 42,500.00", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p71.7.12", "order": 19, "type": "table_cell", "bbox": { "l": 409.421748, "t": 352.431396, "r": 458.625787, "b": 342.714996 }, "text": "$ 328,939.78", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 } ], "reading_order": 6 }, { "id": "p71.8", "order": 20, "type": "heading", "bbox": { "l": 69.6, "t": 326.16, "r": 203.76, "b": 312.96 }, "text": "Summary of Principal Debt", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p71.9", "order": 21, "type": "text", "bbox": { "l": 68.88, "t": 300.96, "r": 472.8, "b": 286.8 }, "text": "A summary of the changes in long-term and short term debt of the Township is as follows:", "reading_order": 8 }, { "id": "p71.10", "order": 22, "type": "table", "bbox": { "l": 71.04, "t": 266.4, "r": 539.76, "b": 116.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 8, "n_cols": 6, "integrity": { "cells_checked": 32, "cells_flagged": 0 } }, "children": [ { "id": "p71.10.1", "order": 23, "type": "table_cell", "bbox": { "l": 71.04, "t": 266.4, "r": 149.16, "b": 249.7067 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p71.10.2", "order": 24, "type": "table_cell", "bbox": { "l": 192.061198, "t": 261.928398, "r": 242.865509, "b": 230.30472299999997 }, "text": "Balance December 31, 2016", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p71.10.3", "order": 25, "type": "table_cell", "bbox": { "l": 275.16, "t": 250.40596600000003, "r": 308.669897, "b": 230.306688 }, "text": "Accrued/ Increases", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p71.10.4", "order": 26, "type": "table_cell", "bbox": { "l": 345.72, "t": 250.40596600000003, "r": 382.230729, "b": 230.306688 }, "text": "Retired/ Decreases", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p71.10.5", "order": 27, "type": "table_cell", "bbox": { "l": 410.751821, "t": 261.928398, "r": 461.53812, "b": 230.306688 }, "text": "Balance December 31, 2017", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 4 }, { "id": "p71.10.6", "order": 28, "type": "table_cell", "bbox": { "l": 485.261988, "t": 261.928398, "r": 526.813432, "b": 230.306688 }, "text": "Balance Due Within One Year", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 5 }, { "id": "p71.10.7", "order": 29, "type": "table_cell", "bbox": { "l": 73.98, "t": 226.40839800000003, "r": 132.045929, "b": 218.306688 }, "text": "General Capital:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p71.10.8", "order": 30, "type": "table_cell", "bbox": { "l": 149.16, "t": 249.7067, "r": 227.28, "b": 233.0133 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p71.10.9", "order": 31, "type": "table_cell", "bbox": { "l": 227.28, "t": 249.7067, "r": 305.4, "b": 233.0133 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p71.10.10", "order": 32, "type": "table_cell", "bbox": { "l": 305.4, "t": 249.7067, "r": 383.52, "b": 233.0133 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p71.10.11", "order": 33, "type": "table_cell", "bbox": { "l": 383.52, "t": 249.7067, "r": 461.64, "b": 233.0133 }, "text": "", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p71.10.12", "order": 34, "type": "table_cell", "bbox": { "l": 461.64, "t": 249.7067, "r": 539.76, "b": 233.0133 }, "text": "", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p71.10.13", "order": 35, "type": "table_cell", "bbox": { "l": 79.978063, "t": 214.408865, "r": 133.499514, "b": 206.30715499999997 }, "text": "General Bonds", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p71.10.14", "order": 36, "type": "table_cell", "bbox": { "l": 198.577592, "t": 214.408865, "r": 251.101167, "b": 206.30715499999997 }, "text": "$ 23,078,000.00", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p71.10.15", "order": 37, "type": "table_cell", "bbox": { "l": 227.28, "t": 233.0133, "r": 305.4, "b": 216.32 }, "text": "$ -", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p71.10.16", "order": 38, "type": "table_cell", "bbox": { "l": 347.197155, "t": 214.408865, "r": 395.196966, "b": 206.30715499999997 }, "text": "$ 3,783,000.00", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p71.10.17", "order": 39, "type": "table_cell", "bbox": { "l": 414.714086, "t": 214.408865, "r": 467.277288, "b": 206.30715499999997 }, "text": "$ 19,295,000.00", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p71.10.18", "order": 40, "type": "table_cell", "bbox": { "l": 486.774593, "t": 214.408865, "r": 534.837447, "b": 206.30715499999997 }, "text": "$ 3,840,000.00", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p71.10.19", "order": 41, "type": "table_cell", "bbox": { "l": 79.978063, "t": 202.40933199999995, "r": 168.57287, "b": 194.30762200000004 }, "text": "Bond Anticipation Notes", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p71.10.20", "order": 42, "type": "table_cell", "bbox": { "l": 203.104058, "t": 202.40933199999995, "r": 251.081354, "b": 194.30762200000004 }, "text": "5,858,326.00", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p71.10.21", "order": 43, "type": "table_cell", "bbox": { "l": 227.28, "t": 216.32, "r": 305.4, "b": 199.6267 }, "text": "-", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p71.10.22", "order": 44, "type": "table_cell", "bbox": { "l": 347.201658, "t": 202.40933199999995, "r": 395.201469, "b": 194.30762200000004 }, "text": "5,858,326.00", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p71.10.23", "order": 45, "type": "table_cell", "bbox": { "l": 383.52, "t": 216.32, "r": 461.64, "b": 199.6267 }, "text": "-", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p71.10.24", "order": 46, "type": "table_cell", "bbox": { "l": 461.64, "t": 216.32, "r": 539.76, "b": 199.6267 }, "text": "-", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p71.10.25", "order": 47, "type": "table_cell", "bbox": { "l": 73.970994, "t": 189.39258500000005, "r": 133.544544, "b": 169.291342 }, "text": "Loans\nOther Liabilities:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 24 }, { "id": "p71.10.26", "order": 48, "type": "table_cell", "bbox": { "l": 149.16, "t": 199.6267, "r": 227.28, "b": 182.9333 }, "text": "-", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p71.10.27", "order": 49, "type": "table_cell", "bbox": { "l": 282.09476, "t": 189.39258500000005, "r": 323.13826, "b": 181.29087500000003 }, "text": "293,175.00", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 26 }, { "id": "p71.10.28", "order": 50, "type": "table_cell", "bbox": { "l": 363.174877, "t": 189.39258500000005, "r": 395.21768, "b": 181.29087500000003 }, "text": "6,735.22", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 27 }, { "id": "p71.10.29", "order": 51, "type": "table_cell", "bbox": { "l": 426.235589, "t": 189.39258500000005, "r": 467.279089, "b": 181.29087500000003 }, "text": "286,439.78", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 28 }, { "id": "p71.10.30", "order": 52, "type": "table_cell", "bbox": { "l": 498.293395, "t": 189.39258500000005, "r": 534.836547, "b": 181.29087500000003 }, "text": "15,102.83", "attrs": { "row": 4, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 29 }, { "id": "p71.10.31", "order": 53, "type": "table_cell", "bbox": { "l": 79.969056, "t": 164.43031599999995, "r": 165.556727, "b": 156.32860600000004 }, "text": "Compensated Absences", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 30 }, { "id": "p71.10.32", "order": 54, "type": "table_cell", "bbox": { "l": 203.093251, "t": 164.43031599999995, "r": 251.112875, "b": 156.32860600000004 }, "text": "2,937,424.09", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 31 }, { "id": "p71.10.33", "order": 55, "type": "table_cell", "bbox": { "l": 227.28, "t": 166.24, "r": 305.4, "b": 149.5467 }, "text": "-", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p71.10.34", "order": 56, "type": "table_cell", "bbox": { "l": 354.145361, "t": 164.43031599999995, "r": 395.188861, "b": 156.32860600000004 }, "text": "383,579.92", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 33 }, { "id": "p71.10.35", "order": 57, "type": "table_cell", "bbox": { "l": 419.210831, "t": 164.43031599999995, "r": 467.273685, "b": 156.32860600000004 }, "text": "2,553,844.17", "attrs": { "row": 5, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 34 }, { "id": "p71.10.36", "order": 58, "type": "table_cell", "bbox": { "l": 461.64, "t": 166.24, "r": 539.76, "b": 149.5467 }, "text": "-", "attrs": { "row": 5, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p71.10.37", "order": 59, "type": "table_cell", "bbox": { "l": 79.978063, "t": 152.43078300000002, "r": 155.533838, "b": 144.329074 }, "text": "Net Pension Liability", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 36 }, { "id": "p71.10.38", "order": 60, "type": "table_cell", "bbox": { "l": 198.547872, "t": 152.43078300000002, "r": 251.082255, "b": 144.329074 }, "text": "28,531,851.00", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 37 }, { "id": "p71.10.39", "order": 61, "type": "table_cell", "bbox": { "l": 227.28, "t": 149.5467, "r": 305.4, "b": 132.8533 }, "text": "-", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p71.10.40", "order": 62, "type": "table_cell", "bbox": { "l": 347.192652, "t": 152.43078300000002, "r": 395.192463, "b": 144.329074 }, "text": "5,327,029.00", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 39 }, { "id": "p71.10.41", "order": 63, "type": "table_cell", "bbox": { "l": 414.707781, "t": 152.43078300000002, "r": 467.270983, "b": 144.329074 }, "text": "23,204,822.00", "attrs": { "row": 6, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 40 }, { "id": "p71.10.42", "order": 64, "type": "table_cell", "bbox": { "l": 461.64, "t": 149.5467, "r": 539.76, "b": 132.8533 }, "text": "-", "attrs": { "row": 6, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p71.10.43", "order": 65, "type": "table_cell", "bbox": { "l": 71.04, "t": 132.8533, "r": 149.16, "b": 116.16 }, "text": "", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p71.10.44", "order": 66, "type": "table_cell", "bbox": { "l": 198.5884, "t": 126.87438899999995, "r": 251.088559, "b": 118.77267900000004 }, "text": "$ 60,405,601.09", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 }, { "id": "p71.10.45", "order": 67, "type": "table_cell", "bbox": { "l": 282.110971, "t": 126.87438899999995, "r": 323.154471, "b": 118.77267900000004 }, "text": "$ 293,175.00", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 44 }, { "id": "p71.10.46", "order": 68, "type": "table_cell", "bbox": { "l": 342.713018, "t": 126.87438899999995, "r": 395.213177, "b": 118.77267900000004 }, "text": "$ 15,358,670.14", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 45 }, { "id": "p71.10.47", "order": 69, "type": "table_cell", "bbox": { "l": 414.716787, "t": 126.87438899999995, "r": 467.279989, "b": 118.77267900000004 }, "text": "$ 45,340,105.95", "attrs": { "row": 7, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 46 }, { "id": "p71.10.48", "order": 70, "type": "table_cell", "bbox": { "l": 486.774593, "t": 126.87438899999995, "r": 534.837447, "b": 118.77267900000004 }, "text": "$ 3,855,102.83", "attrs": { "row": 7, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 47 } ], "reading_order": 9 }, { "id": "p71.11", "order": 71, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.48, "b": 9.6 }, "text": "63", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11944, "page": 72, "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": 12055, "item_count": 15, "counts_by_type": { "footer": 1, "heading": 5, "table": 1, "table_cell": 2, "text": 6 }, "build_ms": 3, "items": [ { "id": "p72.1", "order": 1, "type": "heading", "bbox": { "l": 187.92, "t": 756.72, "r": 423.84, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p72.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 306, "b": 691.92 }, "text": "Note 11. Deferred Compensation Salary Account", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p72.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 679.68, "r": 542.4, "b": 576.24 }, "text": "The Township offers its employees a Deferred Compensation Plan in accordance with Internal Revenue Code Section 457 which has been approved by the Director of the Division 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. Amounts deferred under Section 457 plans must be held in trust for the exclusive benefits of participating employees and not be accessible by the Township or its creditors. Since the Township does not have a fiduciary relationship with the Plan, the balances and activities of the Plan are not reported in the Township’s financial statements.", "reading_order": 2 }, { "id": "p72.4", "order": 4, "type": "heading", "bbox": { "l": 69.6, "t": 551.76, "r": 346.08, "b": 539.04 }, "text": "Note 12. Accrued Sick, Vacation and Compensation Time", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p72.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 526.56, "r": 542.64, "b": 424.32 }, "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. In accordance with New Jersey accounting principles, this unused accumulated absences amount is not reported as a liability in the accompanying financial statements. It is estimated that accrued benefits for compensated absences are valued at $2,704,532.89 at December 31, 2017.", "reading_order": 4 }, { "id": "p72.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 412.08, "r": 542.16, "b": 373.2 }, "text": "The Township has established a Trust Fund in accordance with NJSA 40A:4-39 to set aside funds for future payments of compensated absences. As of December 31, 2017, the Township has reserved in the Other Trust Fund $330,939.70 to fund compensated absences in accordance with NJSA 40A:4-39.", "reading_order": 5 }, { "id": "p72.7", "order": 7, "type": "heading", "bbox": { "l": 69.6, "t": 347.76, "r": 204, "b": 334.8 }, "text": "Note 13. Risk Management", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p72.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 322.56, "r": 542.4, "b": 295.92 }, "text": "The Township is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters.", "reading_order": 7 }, { "id": "p72.9", "order": 9, "type": "heading", "bbox": { "l": 69.6, "t": 284.4, "r": 171.12, "b": 271.2 }, "text": "Joint Insurance Pool", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p72.10", "order": 10, "type": "text", "bbox": { "l": 68.88, "t": 258.96, "r": 541.68, "b": 232.56 }, "text": "The Township is a member of the Municipal Excess Liability Joint Insurance Fund. The Fund provides the Township with the following coverage", "reading_order": 9 }, { "id": "p72.11", "order": 11, "type": "table", "bbox": { "l": 110.64, "t": 222.24, "r": 469.68, "b": 117.36 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 2, "integrity": { "cells_checked": 2, "cells_flagged": 0 } }, "children": [ { "id": "p72.11.1", "order": 12, "type": "table_cell", "bbox": { "l": 115.67844, "t": 220.55088, "r": 275.606994, "b": 118.94831999999997 }, "text": "Worker's Compensation\nGeneral Liability\nEmployer's Liability\nAuto Liability\nFlood\nProperty/Boiler and Machinery\nPublic Officials Liability\nEnvironmental Impairment Liability", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 0 }, { "id": "p72.11.2", "order": 13, "type": "table_cell", "bbox": { "l": 403.68384, "t": 220.61676, "r": 467.136624, "b": 119.01419999999996 }, "text": "$ 1,700,000\n$20,000,000\n$ 1,700,000\n$ 300,000\n$ 100,000,000\n$ 125,000,000\n$ 2,000,000\n$ 1,000,000", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 1 } ], "reading_order": 10 }, { "id": "p72.12", "order": 14, "type": "text", "bbox": { "l": 68.88, "t": 106.08, "r": 542.64, "b": 66.48 }, "text": "Contributions to the Funds are payable in one installment and are based on actuarial assumptions determined by the Funds' actuaries. The Fund publishes its own financial report for the year ended December 31, 2017 which can be obtained on the Fund's website.", "reading_order": 11 }, { "id": "p72.13", "order": 15, "type": "footer", "bbox": { "l": 299.04, "t": 20.4, "r": 312.96, "b": 10.32 }, "text": "64", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11944, "page": 73, "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": 12055, "item_count": 29, "counts_by_type": { "footer": 1, "heading": 6, "table": 1, "table_cell": 15, "text": 5, "title": 1 }, "build_ms": 4, "items": [ { "id": "p73.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.48, "r": 423.84, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p73.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 704.88, "r": 259.68, "b": 692.16 }, "text": "Note 13. Risk Management (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p73.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 679.2, "r": 321.84, "b": 666.48 }, "text": "New Jersey Unemployment Compensation Insurance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p73.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 653.28, "r": 542.64, "b": 563.28 }, "text": "The Township has elected to fund its New Jersey Unemployment Compensation Insurance under the “Reimbursement Method”. Under this plan, the Township is required to reimburse the New Jersey Unemployment Trust Fund, dollar-for-dollar, for unemployment benefits paid to its former employees who were laid off or furloughed and charged to its account with the State. The Township is billed quarterly for amounts due to the State. The following is a summary of Township contributions, reimbursements to the State for benefits paid and the ending balance of the Township’s unemployment trust fund for the current and previous two years:", "reading_order": 3 }, { "id": "p73.5", "order": 5, "type": "table", "bbox": { "l": 172.8, "t": 549.84, "r": 460.32, "b": 468.48 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 5, "integrity": { "cells_checked": 13, "cells_flagged": 0 } }, "children": [ { "id": "p73.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 176.699922, "t": 534.65638, "r": 197.699289, "b": 524.93998 }, "text": "Year", "attrs": { "row": 0, "col": 0, "rowspan": 2, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p73.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 237.3, "t": 534.6536679999999, "r": 295.501763, "b": 524.937268 }, "text": "Contributions", "attrs": { "row": 0, "col": 1, "rowspan": 2, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p73.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 328.44, "t": 548.453668, "r": 363.235588, "b": 538.737268 }, "text": "Amount", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 3, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p73.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 320.04, "t": 534.6536679999999, "r": 371.640049, "b": 524.937268 }, "text": "Reimbursed", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p73.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 391.44, "t": 534.6536679999999, "r": 458.625449, "b": 524.937268 }, "text": "Ending Balance", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 4 }, { "id": "p73.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 176.7, "t": 507.053668, "r": 198.298639, "b": 497.337268 }, "text": "2017", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p73.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 256.505801, "t": 507.053668, "r": 300.30991, "b": 497.337268 }, "text": "$ 26,451.98", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p73.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 341.040994, "t": 507.053668, "r": 379.445174, "b": 497.337268 }, "text": "$ 5,830.69", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p73.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 409.433626, "t": 507.053668, "r": 458.637665, "b": 497.337268 }, "text": "$ 280,187.51", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p73.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 402.816, "t": 517.296, "r": 460.32, "b": 501.024 }, "text": "", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p73.5.11", "order": 16, "type": "table_cell", "bbox": { "l": 176.7, "t": 493.31036, "r": 198.309437, "b": 469.796672 }, "text": "2016\n2015", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 10 }, { "id": "p73.5.12", "order": 17, "type": "table_cell", "bbox": { "l": 256.505801, "t": 493.31036, "r": 300.320708, "b": 469.796672 }, "text": "24,993.22\n23,764.00", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 11 }, { "id": "p73.5.13", "order": 18, "type": "table_cell", "bbox": { "l": 335.642144, "t": 493.31036, "r": 379.457051, "b": 469.796672 }, "text": "28,445.81\n13,383.19", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 12 }, { "id": "p73.5.14", "order": 19, "type": "table_cell", "bbox": { "l": 345.312, "t": 501.024, "r": 402.816, "b": 484.752 }, "text": "", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p73.5.15", "order": 20, "type": "table_cell", "bbox": { "l": 409.444423, "t": 493.31036, "r": 458.65926, "b": 469.796672 }, "text": "259,566.22\n263,018.81", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 14 } ], "reading_order": 4 }, { "id": "p73.6", "order": 21, "type": "heading", "bbox": { "l": 69.84, "t": 429.12, "r": 181.2, "b": 416.16 }, "text": "Note 14. Contingencies", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p73.7", "order": 22, "type": "heading", "bbox": { "l": 69.84, "t": 403.44, "r": 151.92, "b": 390.72 }, "text": "Grantor Agencies", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p73.8", "order": 23, "type": "text", "bbox": { "l": 68.16, "t": 378.24, "r": 543.12, "b": 287.76 }, "text": "The Township receives financial assistance from the State of New Jersey and the U.S. government 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 repayment to the grantor agency. As of December 31, 2017 the Township estimates that no material liabilities will result from such audits.", "reading_order": 7 }, { "id": "p73.9", "order": 24, "type": "heading", "bbox": { "l": 69.12, "t": 276.24, "r": 117.36, "b": 263.04 }, "text": "Litigation", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p73.10", "order": 25, "type": "text", "bbox": { "l": 68.4, "t": 250.8, "r": 542.88, "b": 211.68 }, "text": "The Township is a defendant in several legal proceedings that are in various stages of litigation. It is believed that the outcome, or exposure to the Township, from such litigation is either unknown or potential losses, if any, would not be material to the financial statements.", "reading_order": 9 }, { "id": "p73.11", "order": 26, "type": "heading", "bbox": { "l": 69.6, "t": 199.92, "r": 129.84, "b": 186.48 }, "text": "Tax Appeals", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p73.12", "order": 27, "type": "text", "bbox": { "l": 68.4, "t": 174.48, "r": 542.88, "b": 134.88 }, "text": "Losses arising from tax appeals are recognized at the time a decision is rendered by an administrative or judicial body; however, municipalities may establish reserves transferred from tax collections or by budget appropriation for future payments of tax appeal losses.", "reading_order": 11 }, { "id": "p73.13", "order": 28, "type": "text", "bbox": { "l": 68.88, "t": 124.32, "r": 542.64, "b": 84 }, "text": "As of December 31, 2017 there were certain tax appeals on file against the Township related to 2015 through 2017 tax years. The Township has estimated the potential exposure to the Township from such appeals is approximately $313,782.95", "reading_order": 12 }, { "id": "p73.14", "order": 29, "type": "footer", "bbox": { "l": 299.28, "t": 20.16, "r": 312.72, "b": 9.6 }, "text": "65", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11944, "page": 74, "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": 12055, "item_count": 23, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 12, "text": 6, "title": 1 }, "build_ms": 5, "items": [ { "id": "p74.1", "order": 1, "type": "title", "bbox": { "l": 188.16, "t": 756.72, "r": 423.6, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p74.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 705.12, "r": 195.36, "b": 692.4 }, "text": "Note 15. Tax Abatements", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p74.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 679.2, "r": 542.16, "b": 601.2 }, "text": "The Township is authorized by the New Jersey Housing and Mortgage Financing Act Law of 1983, N.J.S.A. 55:14K-1 et seq. (hereinafter “HMFA Law”), and a Resolution of the Council dated March 13, 2007, to enter into property tax abatement agreements for the purpose of attracting affordable housing. The exemption of the projects from real property taxation subject to this law shall not extend beyond the date on which the Agency Mortgage is paid in full, which according to the HMFA Law, may not exceed fifty (50) years.", "reading_order": 2 }, { "id": "p74.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 590.16, "r": 541.92, "b": 551.04 }, "text": "For the year ended December 31, 2017, the Township abated property taxes totaling $244,064.60 under this program, including the following tax abatement agreement that exceeded 10 percent of the total, which is the percentage the Township considers to be material for purposes of individual disclosure:", "reading_order": 3 }, { "id": "p74.5", "order": 5, "type": "table", "bbox": { "l": 139.44, "t": 539.52, "r": 473.52, "b": 464.4 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 4, "integrity": { "cells_checked": 10, "cells_flagged": 0 } }, "children": [ { "id": "p74.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 172.8, "t": 536.091141, "r": 213.014284, "b": 526.378071 }, "text": "Recipient", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p74.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 274.2, "t": 536.091141, "r": 309.591853, "b": 526.378071 }, "text": "Purpose", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p74.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 340.14, "t": 536.091141, "r": 408.547043, "b": 526.378071 }, "text": "Amount Abated", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p74.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 415.14, "t": 536.091141, "r": 469.158575, "b": 526.378071 }, "text": "Pilot Billings", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p74.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 141, "t": 507.291141, "r": 241.800263, "b": 497.578071 }, "text": "Windsor Crescent LLC", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p74.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 248.400062, "t": 507.291141, "r": 333.586273, "b": 497.578071 }, "text": "Affordable Housing", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p74.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 356.329231, "t": 507.291141, "r": 405.544812, "b": 497.578071 }, "text": "$ 244,064.60", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p74.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 423.534446, "t": 507.291141, "r": 467.340178, "b": 497.578071 }, "text": "$75,514.88", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p74.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 139.44, "t": 489.44, "r": 222.96, "b": 464.4 }, "text": "", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p74.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 222.96, "t": 489.44, "r": 306.48, "b": 464.4 }, "text": "", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p74.5.11", "order": 16, "type": "table_cell", "bbox": { "l": 356.33571, "t": 478.551246, "r": 405.541572, "b": 468.838176 }, "text": "$ 244,064.60", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p74.5.12", "order": 17, "type": "table_cell", "bbox": { "l": 423.532286, "t": 478.551246, "r": 467.338019, "b": 468.838176 }, "text": "$75,514.88", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 } ], "reading_order": 4 }, { "id": "p74.6", "order": 18, "type": "heading", "bbox": { "l": 68.88, "t": 451.2, "r": 280.08, "b": 437.52 }, "text": "Note 16. Length of Service Awards Program", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p74.7", "order": 19, "type": "text", "bbox": { "l": 68.64, "t": 426.96, "r": 542.4, "b": 387.36 }, "text": "The Township’s length of service awards program (“LOSAP”) is reported in the Township’s trust fund Statement of Assets, Liabilities, Reserves and Fund Balance - Regulatory Basis. The LOSAP provides tax deferred income benefits to active volunteer firefighters and emergency medical personnel.", "reading_order": 6 }, { "id": "p74.8", "order": 20, "type": "text", "bbox": { "l": 68.4, "t": 376.08, "r": 542.88, "b": 310.8 }, "text": "The tax deferred income benefits for the active volunteer firefighters and emergency medical personnel serving the residents the of the Township come from contributions made solely by the governing body of the Township, on behalf of those volunteers who meet the criteria of a plan created by that governing body. Participants should refer to the Plan agreement for a more complete description of the Plan’s provisions.", "reading_order": 7 }, { "id": "p74.9", "order": 21, "type": "text", "bbox": { "l": 68.4, "t": 299.04, "r": 542.88, "b": 144.96 }, "text": "Contributions - If an active member meets the year of active service requirement, a length of service awards program must provide a benefit between the minimum contribution of $100 and a maximum contribution of $1,150 per year. While the maximum amount is established by statute, it is subject to periodic increases that are related to the consumer price index (N.J.S.A. 40A:14-185(f)). The Division of Local Government Services of the State of New Jersey will issue the permitted maximum annually. The Township elected to contribute $0.00 for the year ended December 31, 2017 per eligible volunteer, into the Plan, depending on how many years the volunteer has served. During the year ended December 31, 2017, the Township contributed a total of $0.00 to the plan. Participants direct the investment of the contributions into various investment options offered by the Plan. The Township has no authorization to direct investment contributions on behalf of eligible volunteers nor has the ability to purchase or sell investment options offered by the Plan. The types of investment options, and the administering of such investments, rests solely with the plan administrator.", "reading_order": 8 }, { "id": "p74.10", "order": 22, "type": "text", "bbox": { "l": 68.16, "t": 133.68, "r": 543.12, "b": 68.64 }, "text": "Participant Accounts - Each participant’s account is credited with the Township’s contribution and Plan earnings, and charged with administrative expenses. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account. The Township has placed the amounts deferred, including earnings, in a trust maintained by a third-party administrator for the exclusive benefit of the plan participants and their beneficiaries. Such funds, although subject to the claims of the", "reading_order": 9 }, { "id": "p74.11", "order": 23, "type": "footer", "bbox": { "l": 299.28, "t": 20.16, "r": 312.96, "b": 9.6 }, "text": "66", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11944, "page": 75, "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": 12055, "item_count": 8, "counts_by_type": { "footer": 1, "heading": 1, "text": 5, "title": 1 }, "build_ms": 1, "items": [ { "id": "p75.1", "order": 1, "type": "title", "bbox": { "l": 188.4, "t": 756.48, "r": 423.36, "b": 717.84 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p75.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 704.88, "r": 334.56, "b": 692.16 }, "text": "Note 16. Length of Service Awards Program (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p75.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 679.2, "r": 541.92, "b": 601.92 }, "text": "Township’s creditors until distributed as benefit payments, are not available for funding the operations of the Township. The funds may also be used to pay the administrative fees charged by the Plan Administrator. Lincoln Financial Group (“Plan Administrator”), an approved Length of Service Awards Program provider, is the administrator of the Plan. The Township’s practical involvement in administering the Plan is essentially limited to verifying the eligibility of each participant and remitting the funds to the Plan Administrator.", "reading_order": 2 }, { "id": "p75.4", "order": 4, "type": "text", "bbox": { "l": 69.84, "t": 589.92, "r": 541.2, "b": 564.48 }, "text": "Vesting - Benefits, plus actual earnings thereon, are one hundred percent (100%) vested after five (5) years of service.", "reading_order": 3 }, { "id": "p75.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 551.52, "r": 541.92, "b": 461.76 }, "text": "Payment of Benefits - Upon retirement or disability, participants may select various payout options, which include lump sum, periodic, or annuity payments. In the case of death, with certain exceptions, any amount invested under the participant's account is paid to the beneficiary or the participant's estate. In the event of an unforeseeable emergency, as outlined in the Plan document, a participant or a beneficiary entitled to vested accumulated deferrals may request the local plan administrator to payout a portion of vested accumulated deferrals. During the year ended December 31, 2017, payouts of $9,488.17 were made to vested participants.", "reading_order": 4 }, { "id": "p75.6", "order": 6, "type": "text", "bbox": { "l": 68.88, "t": 449.76, "r": 486.48, "b": 436.8 }, "text": "Forfeited Accounts – During the year ended December 31, 2017, no accounts were forfeited.", "reading_order": 5 }, { "id": "p75.7", "order": 7, "type": "text", "bbox": { "l": 68.88, "t": 424.08, "r": 541.44, "b": 398.16 }, "text": "Plan Information - Additional information about the Township's length of service awards program can be obtained by contacting the Plan Administrator.", "reading_order": 6 }, { "id": "p75.8", "order": 8, "type": "footer", "bbox": { "l": 299.28, "t": 20.4, "r": 312.48, "b": 9.84 }, "text": "67", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11944, "page": 76, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p76.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 403.2, "r": 388.8, "b": 388.08 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p76.2", "order": 2, "type": "footer", "bbox": { "l": 299.28, "t": 20.4, "r": 312.72, "b": 9.84 }, "text": "68", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 77, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p77.1", "order": 1, "type": "text", "bbox": { "l": 223.8322, "t": 403.7976, "r": 387.9279, "b": 390.1218 }, "text": "SUPPLEMENTAL EXHIBITS", "reading_order": 0 }, { "id": "p77.2", "order": 2, "type": "footer", "bbox": { "l": 298.6829, "t": 21.1136, "r": 312.3575, "b": 10.7967 }, "text": "69", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 78, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p78.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 402.96, "r": 388.8, "b": 388.32 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p78.2", "order": 2, "type": "footer", "bbox": { "l": 299.76, "t": 20.64, "r": 313.2, "b": 10.08 }, "text": "70", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 79, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "heading": 1 }, "build_ms": 0, "items": [ { "id": "p79.1", "order": 1, "type": "heading", "bbox": { "l": 256.2195, "t": 403.7976, "r": 355.0608, "b": 390.1218 }, "text": "CURRENT FUND", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p79.2", "order": 2, "type": "footer", "bbox": { "l": 298.9228, "t": 21.5935, "r": 311.8777, "b": 9.837 }, "text": "71", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 80, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p80.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 402.96, "r": 388.8, "b": 388.32 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p80.2", "order": 2, "type": "footer", "bbox": { "l": 299.52, "t": 20.64, "r": 312.48, "b": 10.32 }, "text": "72", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 81, "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": 12055, "item_count": 26, "counts_by_type": { "footer": 1, "header": 1, "heading": 1, "table": 1, "table_cell": 22 }, "build_ms": 3, "items": [ { "id": "p81.1", "order": 1, "type": "header", "bbox": { "l": 494.4, "t": 736.8, "r": 556.32, "b": 725.52 }, "text": "EXHIBIT A-4", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p81.2", "order": 2, "type": "heading", "bbox": { "l": 187.92, "t": 724.56, "r": 423.36, "b": 670.56 }, "text": "TOWNSHIP OF JACKSON\nCURRENT FUND\nSCHEDULE OF CASH AND CASH EQUIVALENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p81.3", "order": 3, "type": "table", "bbox": { "l": 52.56, "t": 646.08, "r": 558, "b": 110.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 9, "n_cols": 3, "integrity": { "cells_checked": 16, "cells_flagged": 0 } }, "children": [ { "id": "p81.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 56.15954, "t": 642.1122, "r": 169.00634, "b": 631.0864799999999 }, "text": "Balance December 31, 2016", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p81.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 493.5629, "t": 642.1122, "r": 550.8329, "b": 631.0864799999999 }, "text": "$ 13,895,865.42", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p81.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 56.15954, "t": 615.2301600000001, "r": 146.32742, "b": 604.20444 }, "text": "Increased by Receipts:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p81.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 221.04, "t": 629.84, "r": 389.52, "b": 613.6 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p81.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 389.52, "t": 629.84, "r": 558, "b": 613.6 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p81.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 66.09962, "t": 601.79412, "r": 256.94318, "b": 427.13556 }, "text": "Nonbudget Revenues\n2017 Budget Refunds\nTaxes Receivable\nTax Title Liens\nRevenue Accounts Receivable\nPrepaid Taxes\nState of New Jersey (Ch.29, P.L.1971)\nInterfunds\nReserve for FEMA Reimbursements\nReserve for Police Cars\nReserve Other\nDue to State of New Jersey - Construction Fees\nDue to State of New Jersey - Marriage Licenses", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p81.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 388.09646, "t": 601.79412, "r": 450.7349, "b": 427.13556 }, "text": "$ 1,679,640.77\n1,152,789.52\n155,107,797.98\n66,193.20\n6,826,989.91\n4,242,546.24\n458,736.30\n863,373.57\n22,321.03\n68,907.50\n625.00\n64,798.00\n6,100.00", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p81.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 389.52, "t": 613.6, "r": 558, "b": 597.36 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p81.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 66.09962, "t": 411.27924, "r": 123.91742, "b": 400.25352 }, "text": "Total Receipts", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 8 }, { "id": "p81.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 488.50322, "t": 411.27924, "r": 550.75322, "b": 400.25352 }, "text": "170,560,819.02", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p81.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 76.05962, "t": 384.3972, "r": 109.26626, "b": 373.37148 }, "text": "Subtotal", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 10 }, { "id": "p81.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 488.50322, "t": 384.3972, "r": 550.75322, "b": 373.37148 }, "text": "184,456,684.44", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p81.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 56.13962, "t": 357.51516, "r": 174.52418, "b": 346.48944 }, "text": "Decreased by Disbursements:", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p81.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 221.04, "t": 370, "r": 389.52, "b": 353.76 }, "text": "", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p81.3.15", "order": 18, "type": "table_cell", "bbox": { "l": 389.52, "t": 370, "r": 558, "b": 353.76 }, "text": "", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p81.3.16", "order": 19, "type": "table_cell", "bbox": { "l": 66.09962, "t": 344.07912, "r": 256.94318, "b": 171.34284000000002 }, "text": "2017 Appropriations\n2016 Reserved Appropriations\nAccounts Payable\nTax Overpayments\nCounty Taxes Payable\nLocal School District Tax\nSpecial District Taxes\nReserve for Master Plan\nReserve for Police Cars\nDue to State of New Jersey - Construction Fees\nDue to State of New Jersey - Marriage Licenses\nDue to Municipal Open Space Trust Fund\nInterfunds", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 15 }, { "id": "p81.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 393.10634, "t": 344.07912, "r": 450.7349, "b": 171.34284000000002 }, "text": "37,562,437.53\n926,776.49\n5,567.95\n540,539.36\n29,201,550.73\n87,640,356.00\n6,160,152.00\n905.00\n40,000.00\n67,332.00\n5,725.00\n1,352,748.88\n1,120,461.10", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 16 }, { "id": "p81.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 389.52, "t": 353.76, "r": 558, "b": 337.52 }, "text": "", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p81.3.19", "order": 22, "type": "table_cell", "bbox": { "l": 66.09962, "t": 155.48652000000004, "r": 148.81742, "b": 144.46079999999995 }, "text": "Total Disbursements", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 18 }, { "id": "p81.3.20", "order": 23, "type": "table_cell", "bbox": { "l": 488.50322, "t": 155.48652000000004, "r": 550.75322, "b": 144.46079999999995 }, "text": "164,624,552.04", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p81.3.21", "order": 24, "type": "table_cell", "bbox": { "l": 56.13962, "t": 128.36544000000004, "r": 168.98642, "b": 117.33972000000006 }, "text": "Balance December 31, 2017", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 20 }, { "id": "p81.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 493.54298, "t": 128.36544000000004, "r": 550.81298, "b": 117.33972000000006 }, "text": "$ 19,832,132.40", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 } ], "reading_order": 2 }, { "id": "p81.4", "order": 26, "type": "footer", "bbox": { "l": 299.04, "t": 20.88, "r": 312.24, "b": 10.08 }, "text": "73", "attrs": { "block_label": "number" }, "reading_order": 3 } ] }, { "document_id": 11944, "page": 82, "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": 12055, "item_count": 48, "counts_by_type": { "footer": 1, "header": 1, "heading": 1, "table": 1, "table_cell": 44 }, "build_ms": 2, "items": [ { "id": "p82.1", "order": 1, "type": "header", "bbox": { "l": 494.88, "t": 735.36, "r": 555.36, "b": 725.04 }, "text": "EXHIBIT A-5", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p82.2", "order": 2, "type": "heading", "bbox": { "l": 185.04, "t": 722.4, "r": 425.76, "b": 668.64 }, "text": "TOWNSHIP OF JACKSON\nCURRENT FUND\nSCHEDULE OF DUE FROM STATE - P.L. 1971, C.20\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p82.3", "order": 3, "type": "table", "bbox": { "l": 55.44, "t": 638.88, "r": 558.96, "b": 369.6 }, "text": "", "attrs": { "block_label": "table", "n_rows": 11, "n_cols": 4, "integrity": { "cells_checked": 21, "cells_flagged": 0 } }, "children": [ { "id": "p82.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 56.88384, "t": 638.51568, "r": 169.73064, "b": 627.48996 }, "text": "Balance December 31, 2016", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p82.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 181.32, "t": 638.88, "r": 307.2, "b": 622.05 }, "text": "", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p82.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 307.2, "t": 638.88, "r": 433.08, "b": 622.05 }, "text": "$", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p82.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 510.48216, "t": 638.51568, "r": 550.32216, "b": 627.48996 }, "text": "13,462.89", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p82.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 56.88384, "t": 610.6774800000001, "r": 189.38172, "b": 585.72768 }, "text": "Increased by:\nDeductions per Tax Duplicate:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p82.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 181.32, "t": 622.05, "r": 307.2, "b": 605.22 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p82.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 307.2, "t": 622.05, "r": 433.08, "b": 605.22 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p82.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 433.08, "t": 622.05, "r": 558.96, "b": 605.22 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p82.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 66.84384, "t": 582.82932, "r": 221.76168, "b": 543.95544 }, "text": "Senior Citizens\nVeterans\nDeductions Allowed by Tax Collector:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 8 }, { "id": "p82.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 181.32, "t": 588.39, "r": 307.2, "b": 571.56 }, "text": "$", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p82.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 426.72852, "t": 582.82932, "r": 471.60828, "b": 557.87952 }, "text": "59,000.00\n406,750.00", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 10 }, { "id": "p82.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 433.08, "t": 588.39, "r": 558.96, "b": 571.56 }, "text": "", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p82.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 76.80384, "t": 541.05708, "r": 204.34164, "b": 516.10728 }, "text": "2017 Senior Citizen Deductions\n2017 Veteran Deductions", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 12 }, { "id": "p82.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 181.32, "t": 537.9, "r": 307.2, "b": 521.07 }, "text": "", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p82.3.15", "order": 18, "type": "table_cell", "bbox": { "l": 436.80804, "t": 541.05708, "r": 471.678, "b": 516.10728 }, "text": "5,500.00\n8,500.00", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 14 }, { "id": "p82.3.16", "order": 19, "type": "table_cell", "bbox": { "l": 433.08, "t": 537.9, "r": 558.96, "b": 521.07 }, "text": "", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p82.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 76.80384, "t": 513.20892, "r": 234.20172, "b": 502.1832 }, "text": "Prior Years Senior Citizens & Veterans", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p82.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 181.32, "t": 504.24, 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1, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p82.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 307.2, "t": 487.41, "r": 433.08, "b": 470.58 }, "text": "", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p82.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 505.4424, "t": 485.37072, "r": 550.2624, "b": 474.345 }, "text": "493,462.89", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p82.3.25", "order": 28, "type": "table_cell", "bbox": { "l": 56.88384, "t": 471.44664, "r": 113.57616, "b": 460.42092 }, "text": "Decreased by:", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p82.3.26", "order": 29, "type": "table_cell", "bbox": { "l": 181.32, "t": 470.58, "r": 307.2, "b": 453.75 }, "text": "", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p82.3.27", "order": 30, "type": "table_cell", "bbox": { "l": 307.2, "t": 470.58, "r": 433.08, "b": 453.75 }, "text": "", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p82.3.28", "order": 31, "type": "table_cell", "bbox": { "l": 433.08, "t": 470.58, "r": 558.96, "b": 453.75 }, "text": "", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p82.3.29", "order": 32, "type": "table_cell", "bbox": { "l": 66.84384, "t": 457.52256, "r": 232.82724, "b": 432.57276 }, "text": "Received from State of New Jersey\nDeductions Disallowed by Tax Collector:", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 28 }, { "id": "p82.3.30", "order": 33, "type": "table_cell", "bbox": { "l": 181.32, "t": 453.75, "r": 307.2, "b": 436.92 }, "text": "", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": 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33, "type": "table_cell", "bbox": { "l": 414.892, "t": 274.86976000000004, "r": 524.87032, "b": 239.75080000000003 }, "text": "15,061.67\n55,136.67\n70,198.34", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 11 }, { "id": "p108.7.13", "order": 34, "type": "table_cell", "bbox": { "l": 82.60648, "t": 222.07180000000005, "r": 195.96124, "b": 213.1078 }, "text": "Balance December 31, 2017", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p108.7.14", "order": 35, "type": "table_cell", "bbox": { "l": 479.56228, "t": 222.07180000000005, "r": 524.86036, "b": 213.1078 }, "text": "$ 115,123.82", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 } ], "reading_order": 6 }, { "id": "p108.8", "order": 36, "type": "caption", "bbox": { "l": 236.5472, "t": 198.1799, "r": 377.1321, "b": 185.4638 }, "text": "LICENSE FEES COLLECTED", "attrs": { "block_label": "figure_title" }, "reading_order": 7 }, { "id": "p108.9", "order": 37, "type": "table", "bbox": { "l": 83.9671, "t": 172.9876, "r": 464.9377, "b": 87.0936 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 2, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p108.9.1", "order": 38, "type": "table_cell", "bbox": { "l": 176.43964, "t": 168.55672000000004, "r": 203.48104, "b": 159.59271999999999 }, "text": "YEAR", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p108.9.2", "order": 39, "type": "table_cell", "bbox": { "l": 402.6412, "t": 168.55672000000004, "r": 446.29588, "b": 159.59271999999999 }, "text": "AMOUNT", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { 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93.70731999999998 }, "text": "$ 115,123.82", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 } ], "reading_order": 8 }, { "id": "p108.10", "order": 44, "type": "footer", "bbox": { "l": 297.7232, "t": 21.3535, "r": 315.7162, "b": 9.837 }, "text": "100", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11944, "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": 12055, "item_count": 25, "counts_by_type": { "caption": 1, "footer": 1, "header": 1, "table": 1, "table_cell": 14, "text": 6, "title": 1 }, "build_ms": 1, "items": [ { "id": "p109.1", "order": 1, "type": "header", "bbox": { "l": 474.7738, "t": 736.5768, "r": 535.2301, "b": 725.5401 }, "text": "EXHIBIT B-4", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p109.2", "order": 2, "type": "title", "bbox": { "l": 192.6445, "t": 724.1006, "r": 418.8757, "b": 672.2763 }, "text": "TOWNSHIP OF JACKSON\nTRUST OTHER FUND\nSCHEDULE OF INTERFUND - CURRENT FUND\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 1 }, { "id": "p109.3", "order": 3, "type": "table", "bbox": { "l": 75.5704, "t": 656.9209, "r": 538.5888, "b": 523.2814 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 2, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p109.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 76.7962, "t": 656.37208, "r": 190.15096, "b": 647.40808 }, "text": "Balance December 31, 2016", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p109.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 492.23776, "t": 655.894, "r": 534.18928, "b": 646.9300000000001 }, "text": "$ (2,015.07)", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p109.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 76.7962, "t": 629.7290800000001, "r": 130.21168, "b": 620.76508 }, "text": "Increased by:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p109.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 307.0796, "t": 637.8295, "r": 538.5888, "b": 618.7382 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p109.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 86.87572, "t": 616.6516, "r": 143.55808, "b": 607.6876 }, "text": "Cash Receipts", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p109.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 485.51476, "t": 616.6516, "r": 530.81284, "b": 607.6876 }, "text": "480,904.05", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p109.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 75.5704, "t": 599.6468, "r": 307.0796, "b": 580.5555 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p109.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 485.51476, "t": 590.48668, "r": 530.81284, "b": 581.52268 }, "text": "478,888.98", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p109.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 76.7962, "t": 577.4092, "r": 133.5682, "b": 568.4452 }, "text": "Decreased by:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p109.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 307.0796, "t": 580.5555, "r": 538.5888, "b": 561.4641 }, "text": "", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p109.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 86.87572, "t": 564.33172, "r": 168.14932, "b": 555.36772 }, "text": "Cash Disbursements", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p109.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 485.51476, "t": 564.33172, "r": 530.81284, "b": 555.36772 }, "text": "476,676.17", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p109.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 76.7962, "t": 538.77436, "r": 190.15096, "b": 529.81036 }, "text": "Balance December 31, 2017", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p109.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 495.59428, "t": 537.69868, "r": 530.81284, "b": 528.73468 }, "text": "$ 2,212.81", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 } ], "reading_order": 2 }, { "id": "p109.4", "order": 18, "type": "caption", "bbox": { "l": 74.1309, "t": 420.5925, "r": 535.2301, "b": 382.2042 }, "text": "SCHEDULE OF DUE FROM COUNTY OF OCEAN COMMUNITY DEVELOPMENT BLOCK GRANT FOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "figure_title" }, "reading_order": 3 }, { "id": "p109.5", "order": 19, "type": "text", "bbox": { "l": 73.6511, "t": 360.1309, "r": 532.5911, "b": 343.336 }, "text": "Balance December 31, 2016 $280,655.03", "reading_order": 4 }, { "id": "p109.6", "order": 20, "type": "text", "bbox": { "l": 73.1713, "t": 332.2993, "r": 537.1494, "b": 301.3487 }, "text": "Increased by:\nGrant Awards 2017 143,000.00", "reading_order": 5 }, { "id": "p109.7", "order": 21, "type": "text", "bbox": { "l": 76.0502, "t": 292.2314, "r": 534.5104, "b": 276.3962 }, "text": "423,655.03", "reading_order": 6 }, { "id": "p109.8", "order": 22, "type": "text", "bbox": { "l": 73.6511, "t": 280.7149, "r": 538.3489, "b": 249.7643 }, "text": "Decreased by:\nCash Receipts 202,280.83", "reading_order": 7 }, { "id": "p109.9", "order": 23, "type": "text", "bbox": { "l": 73.6511, "t": 242.5665, "r": 538.109, "b": 222.6525 }, "text": "Balance December 31, 2017 $221,374.20", "reading_order": 8 }, { "id": "p109.10", "order": 24, "type": "text", "bbox": { "l": 73.6511, "t": 200.5792, "r": 537.8691, "b": 128.601 }, "text": "Analysis of Balance, December 31, 2017\nCT-1512-16\nCT-1512-17\n$ 78,374.20\n143,000.00\n$$\\underline{$ 221,374.20 $$", "reading_order": 9 }, { "id": "p109.11", "order": 25, "type": "footer", "bbox": { "l": 297.7232, "t": 21.5935, "r": 314.2768, "b": 9.5971 }, "text": "101", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11944, "page": 110, "width": 612, "height": 792, "rotation": 0, 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"n_rows": 7, "n_cols": 2, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p110.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 90.9562, "t": 624.57208, "r": 204.31096, "b": 615.60808 }, "text": "Balance December 31, 2016", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p110.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 471.3562, "t": 624.57208, "r": 516.65428, "b": 615.60808 }, "text": "$ 280,655.03", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p110.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 90.9562, "t": 600.09208, "r": 144.37168, "b": 591.12808 }, "text": "Increased by:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p110.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 306.2399, "t": 611.0948, "r": 524.1944, "b": 592.8604 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p110.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 101.03572, "t": 587.85208, "r": 259.4794, "b": 578.88808 }, "text": "Community Development Block Grants", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p110.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 471.3562, "t": 587.85208, "r": 516.65428, "b": 578.88808 }, "text": "143,000.00", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p110.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 88.2854, "t": 574.6259, "r": 306.2399, "b": 556.3914 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p110.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 471.3562, "t": 563.37208, "r": 516.65428, "b": 554.40808 }, "text": "423,655.03", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p110.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 90.9562, "t": 551.13208, "r": 147.7282, "b": 542.16808 }, "text": "Decreased by:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p110.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 306.2399, "t": 556.3914, "r": 524.1944, "b": 538.1569 }, "text": "", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p110.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 101.03572, "t": 538.8920800000001, "r": 163.73392, "b": 529.92808 }, "text": "Cash Disbursed", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p110.3.12", "order": 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"reading_order": 20 }, { "id": "p117.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 176.94, "t": 420.576, "r": 307.08, "b": 403.488 }, "text": "", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p117.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 307.08, "t": 420.576, "r": 437.22, "b": 403.488 }, "text": "", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p117.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 504.72468, "t": 431.83572, "r": 557.01468, "b": 420.81 }, "text": "9,874,612.00", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p117.3.25", "order": 28, "type": "table_cell", "bbox": { "l": 50.04072, "t": 403.63896, "r": 162.88752, "b": 392.61324 }, "text": "Balance December 31, 2017", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true }, "reading_order": 24 }, { "id": "p117.3.26", "order": 29, "type": "table_cell", "bbox": { "l": 504.72468, "t": 403.63896, "r": 557.01468, "b": 392.61324 }, "text": "$ 2,407,348.64", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 25 } ], "reading_order": 2 }, { "id": "p117.4", "order": 30, "type": "footer", "bbox": { "l": 297.12, "t": 20.64, "r": 315.6, "b": 9.84 }, "text": "109", "attrs": { "block_label": "number" }, "reading_order": 3 } ] }, { "document_id": 11944, "page": 118, "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": 12055, "item_count": 31, "counts_by_type": { "footer": 1, "header": 1, "heading": 1, "table": 1, "table_cell": 27 }, "build_ms": 9, "items": [ { "id": "p118.1", "order": 1, "type": "header", "bbox": { "l": 498.96, "t": 737.04, "r": 546, "b": 727.68 }, "text": "EXHIBIT C-3", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p118.2", "order": 2, "type": "heading", "bbox": { "l": 188.64, "t": 728.16, "r": 423.6, "b": 685.44 }, "text": "TOWNSHIP OF JACKSON\nGENERAL CAPITAL FUND\nANALYSIS OF GENERAL CAPITAL CASH AND INVESTMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p118.3", "order": 3, "type": "table", "bbox": { "l": 64.8, "t": 684.2322, "r": 545.28, "b": 52.9135 }, "text": "", "attrs": { "block_label": "table", "n_rows": 10, "n_cols": 3, "integrity": { "cells_checked": 23, "cells_flagged": 1, "flags": [ { "row": 5, "col": 1, "coverage": 0, "text": "Municipal Court Equipment" } ] } }, "children": [ { "id": "p118.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 64.8, "t": 681.84, "r": 224.96, "b": 669.9894 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p118.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 478.5587, 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"r": 385.12, "b": 207.8174 }, "text": "Municipal Court Equipment", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p118.3.15", "order": 18, "type": "table_cell", "bbox": { "l": 510.1362, "t": 214.66989999999998, "r": 541.3362, "b": 206.0353 }, "text": "38,029.06", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p118.3.16", "order": 19, "type": "table_cell", "bbox": { "l": 96.1434, "t": 203.74990000000003, "r": 114.3876, "b": 107.75530000000003 }, "text": "21-15\n17-16\n17-16\n17-16\n17-16\n17-16\n17-16\n09-17\n09-17", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 15 }, { "id": "p118.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 145.8216, "t": 203.74990000000003, "r": 271.698, "b": 107.75530000000003 }, "text": "Section 20 Costs\nDPW Equipment/Gas Boy - Cap Project\nMisc. Public Works Projects/Repairs\nJustice Complex\nPolice CAD/Vehicles\nRoads/Sidewalks/Drainage\nSection 20 Costs\nRoad/SW/Drainage\nDPW Projects & Repairs", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 16 }, { "id": "p118.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 503.553, "t": 203.74990000000003, "r": 543.9492, "b": 107.75530000000003 }, "text": "242,970.50\n(464,022.13)\n(46,500.00)\n(24,272.86)\n(250,110.92)\n(896,691.63)\n10,276.50\n(176,993.41)\n(14,733.01)", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 17 }, { "id": "p118.3.19", "order": 22, "type": "table_cell", "bbox": { "l": 96.2058, "t": 94.54989999999998, "r": 114.411, "b": 74.99530000000004 }, "text": "09-17\n09-17", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 18 }, { 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"bbox": { "l": 237.12, "t": 512.16, "r": 374.64, "b": 499.2 }, "text": "TOWNSHIP OF JACKSON", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p139.2", "order": 2, "type": "text", "bbox": { "l": 282.96, "t": 459.84, "r": 328.56, "b": 447.6 }, "text": "PART II", "reading_order": 1 }, { "id": "p139.3", "order": 3, "type": "title", "bbox": { "l": 162.72, "t": 408.48, "r": 448.08, "b": 355.44 }, "text": "SCHEDULE OF FINANCIAL STATEMENT FINDINGS - GOVERNMENT AUDITING STANDARDS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 2 }, { "id": "p139.4", "order": 4, "type": "footer", "bbox": { "l": 296.88, "t": 20.64, "r": 314.4, "b": 9.84 }, "text": "131", "attrs": { "block_label": "number" }, "reading_order": 3 } ] }, { "document_id": 11944, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p140.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 403.2, "r": 388.8, "b": 388.32 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p140.2", "order": 2, "type": "footer", "bbox": { "l": 296.64, "t": 20.64, "r": 315.36, "b": 10.08 }, "text": "132", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "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": 12055, "item_count": 16, "counts_by_type": { "footer": 1, "heading": 7, "text": 7, "title": 1 }, "build_ms": 1, "items": [ { "id": "p141.1", "order": 1, "type": "title", "bbox": { "l": 167.52, "t": 719.52, "r": 443.28, "b": 680.88 }, "text": "TOWNSHIP OF JACKSON\nSCHEDULE OF FINANCIAL STATEMENT FINDINGS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p141.2", "order": 2, "type": "text", "bbox": { "l": 68.88, "t": 656.4, "r": 542.88, "b": 604.56 }, "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 Government Auditing Standards and with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.", "reading_order": 1 }, { "id": "p141.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 579.6, "r": 154.56, "b": 566.16 }, "text": "Finding 2017-001", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p141.4", "order": 4, "type": "heading", "bbox": { "l": 69.36, "t": 553.92, "r": 214.56, "b": 540.96 }, "text": "Criteria or specific requirement:", "level": 3, "reading_order": 3 }, { "id": "p141.5", "order": 5, "type": "text", "bbox": { "l": 69.6, "t": 528.48, "r": 541.68, "b": 502.32 }, "text": "For sound financial reporting, the appropriate internal control procedures for requisitions of purchase orders should be followed to ensure compliance with public contract law.", "reading_order": 4 }, { "id": "p141.6", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 490.56, "r": 120.72, "b": 477.6 }, "text": "Condition:", "level": 3, "reading_order": 5 }, { "id": "p141.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 464.64, "r": 541.92, "b": 438.48 }, "text": "The Township was inconsistent with following internal control procedures in place for obtaining quotes and obtaining the approval of requisitions for purchase orders before the receipt of a good or service.", "reading_order": 6 }, { "id": "p141.8", "order": 8, "type": "heading", "bbox": { "l": 70.08, "t": 426.48, "r": 103.44, "b": 414 }, "text": "Cause:", "level": 3, "reading_order": 7 }, { "id": "p141.9", "order": 9, "type": "text", "bbox": { "l": 70.08, "t": 401.04, "r": 327.6, "b": 388.08 }, "text": "Management oversight at the applicable department level.", "reading_order": 8 }, { "id": "p141.10", "order": 10, "type": "heading", "bbox": { "l": 70.08, "t": 375.84, "r": 184.8, "b": 362.88 }, "text": "Effect or potential effect:", "level": 3, "reading_order": 9 }, { "id": "p141.11", "order": 11, "type": "text", "bbox": { "l": 69.84, "t": 350.4, "r": 314.64, "b": 336.72 }, "text": "Weakening of internal control over financial reporting.", "reading_order": 10 }, { "id": "p141.12", "order": 12, "type": "heading", "bbox": { "l": 69.84, "t": 324.96, "r": 153.84, "b": 312 }, "text": "Recommendation:", "level": 3, "reading_order": 11 }, { "id": "p141.13", "order": 13, "type": "text", "bbox": { "l": 69.6, "t": 299.52, "r": 542.4, "b": 260.4 }, "text": "It is recommended that all requisitions for purchase orders are approved of by the appropriate parties and all quotes are received at the time of the requisitioning process and that no order is placed for goods or services until a Purchase Order is printed and approved.", "reading_order": 12 }, { "id": "p141.14", "order": 14, "type": "heading", "bbox": { "l": 69.6, "t": 248.64, "r": 199.44, "b": 235.68 }, "text": "View of responsible official:", "level": 3, "reading_order": 13 }, { "id": "p141.15", "order": 15, "type": "text", "bbox": { "l": 69.84, "t": 223.44, "r": 541.44, "b": 197.04 }, "text": "The responsible official agrees with this finding and will address the matter as part of their corrective action plan.", "reading_order": 14 }, { "id": "p141.16", "order": 16, "type": "footer", "bbox": { "l": 296.88, "t": 20.64, "r": 315.12, "b": 9.84 }, "text": "133", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 11944, "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": 12055, "item_count": 9, "counts_by_type": { "footer": 1, "heading": 2, "text": 5, "title": 1 }, "build_ms": 0, "items": [ { "id": "p142.1", "order": 1, "type": "title", "bbox": { "l": 142.56, "t": 693.36, "r": 468.96, "b": 641.52 }, "text": "TOWNSHIP OF JACKSON\nSUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS\nAND QUESTIONED COSTS AS PREPARED BY MANAGEMENT\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p142.2", "order": 2, "type": "text", "bbox": { "l": 69.36, "t": 615.36, "r": 542.4, "b": 550.32 }, "text": "This section identifies the status of prior year findings related to the financial statements, federal awards and state financial assistance that are required to be reported in accordance with Government Auditing Standards, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance), and New Jersey OMB's Circular 15-08.", "reading_order": 1 }, { "id": "p142.3", "order": 3, "type": "text", "bbox": { "l": 69.36, "t": 537.84, "r": 203.52, "b": 524.64 }, "text": "Financial Statement Findings", "reading_order": 2 }, { "id": "p142.4", "order": 4, "type": "text", "bbox": { "l": 69.36, "t": 511.92, "r": 179.76, "b": 498.72 }, "text": "No Prior Year Findings.", "reading_order": 3 }, { "id": "p142.5", "order": 5, "type": "heading", "bbox": { "l": 69.6, "t": 473.52, "r": 168, "b": 461.52 }, "text": "FEDERAL AWARDS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p142.6", "order": 6, "type": "text", "bbox": { "l": 69.6, "t": 448.56, "r": 179.52, "b": 435.12 }, "text": "No Prior Year Findings.", "reading_order": 5 }, { "id": "p142.7", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 385.2, "r": 230.4, "b": 372.96 }, "text": "STATE FINANCIAL ASSISTANCE", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p142.8", "order": 8, "type": "text", "bbox": { "l": 69.12, "t": 360.24, "r": 260.4, "b": 346.8 }, "text": "N/A – No State Single Audit in prior year.", "reading_order": 7 }, { "id": "p142.9", "order": 9, "type": "footer", "bbox": { "l": 296.64, "t": 20.4, "r": 315.6, "b": 10.08 }, "text": "134", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 11944, "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": 12055, "item_count": 4, "counts_by_type": { "footer": 1, "heading": 1, "text": 1, "title": 1 }, "build_ms": 0, "items": [ { "id": "p143.1", "order": 1, "type": "heading", "bbox": { "l": 236.64, "t": 491.04, "r": 374.64, "b": 478.32 }, "text": "TOWNSHIP OF JACKSON", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p143.2", "order": 2, "type": "text", "bbox": { "l": 281.04, "t": 438.96, "r": 330.48, "b": 426.48 }, "text": "PART III", "reading_order": 1 }, { "id": "p143.3", "order": 3, "type": "title", "bbox": { "l": 100.8, "t": 387.12, "r": 510, "b": 348.48 }, "text": "LETTER OF COMMENTS AND RECOMMENDATIONS – REGULATORY BASIS\nFOR THE YEAR ENDED DECEMBER 31, 2017", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 2 }, { "id": "p143.4", "order": 4, "type": "footer", "bbox": { "l": 296.88, "t": 20.4, "r": 315.36, "b": 10.08 }, "text": "135", "attrs": { "block_label": "number" }, "reading_order": 3 } ] }, { "document_id": 11944, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p144.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 402.96, "r": 388.8, "b": 388.32 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p144.2", "order": 2, "type": "footer", "bbox": { "l": 296.88, "t": 20.4, "r": 315.6, "b": 9.84 }, "text": "136", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "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": 12055, "item_count": 13, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 8, "text": 1 }, "build_ms": 1, "items": [ { "id": "p145.1", "order": 1, "type": "heading", "bbox": { "l": 187.44, "t": 719.04, "r": 424.08, "b": 707.04 }, "text": "OFFICIALS IN OFFICE AND SURETY BONDS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p145.2", "order": 2, "type": "heading", "bbox": { "l": 170.4, "t": 681.12, "r": 441.36, "b": 667.68 }, "text": "The following officials were in office at December 31, 2017:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p145.3", "order": 3, "type": "table", "bbox": { "l": 131.04, "t": 615.36, "r": 478.56, "b": 412.8 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 2, "integrity": { "cells_checked": 8, "cells_flagged": 1, "flags": [ { "row": 2, "col": 1, "coverage": 0.5, "text": "Court Administrator" } ] } }, "children": [ { "id": "p145.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 186.9, "t": 614.959681, "r": 213.89367, "b": 603.007956 }, "text": "Name", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p145.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 397.44, "t": 614.959681, "r": 418.439756, "b": 603.007956 }, "text": "Title", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p145.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 134.7, "t": 587.539681, "r": 206.083837, "b": 446.029956 }, "text": "Michael Reina\nKenneth Bressi\nAnn Updegrave\nRobert Nixon\nBarry Calogero\nScott Martin\nHelene Schlegel\nSharon Pinkava\nAnn Marie Eden\nDaniel Sahin", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 2 }, { "id": "p145.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 338.035255, "t": 587.539681, "r": 473.628804, "b": 446.029956 }, "text": "Mayor\nCouncil President\nCouncil Vice President\nCouncilmember\nCouncilmember\nCouncilmember\nAdministrator\nChief Financial Officer\nTownship Clerk/Search Officer\nMagistrate", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 }, { "id": "p145.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 134.7, "t": 441.786931, "r": 197.699268, "b": 429.835206 }, "text": "Cheryl Borzek", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p145.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 304.8, "t": 443.9631, "r": 478.56, "b": 428.3815 }, "text": "Court Administrator", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p145.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 134.7, "t": 426.185989, "r": 224.698337, "b": 414.234263 }, "text": "Gilmore & Monahan", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p145.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 338.056851, "t": 426.185989, "r": 375.861378, "b": 414.234263 }, "text": "Attorney", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 } ], "reading_order": 2 }, { "id": "p145.4", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 388.08, "r": 532.08, "b": 347.76 }, "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 Joint Insurance Fund.", "reading_order": 3 }, { "id": "p145.5", "order": 13, "type": "footer", "bbox": { "l": 296.88, "t": 20.88, "r": 315.36, "b": 9.84 }, "text": "137", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 11944, "page": 146, "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": 12055, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p146.1", "order": 1, "type": "text", "bbox": { "l": 219.84, "t": 402.96, "r": 388.8, "b": 388.32 }, "text": "This page intentionally left blank.", "reading_order": 0 }, { "id": "p146.2", "order": 2, "type": "footer", "bbox": { "l": 296.64, "t": 20.4, "r": 315.6, "b": 9.84 }, "text": "138", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11944, "page": 147, "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": 12055, "item_count": 14, "counts_by_type": { "figure": 2, "footer": 1, "header": 2, "heading": 3, "text": 6 }, "build_ms": 1, "items": [ { "id": "p147.1", "order": 1, "type": "figure", "bbox": { "l": 47.04, "t": 765.36, "r": 156.72, "b": 677.52 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" }, "reading_order": 0 }, { "id": "p147.2", "order": 2, "type": "header", "bbox": { "l": 339.36, "t": 732.24, "r": 572.64, "b": 690.24 }, "text": "680 Hooper Avenue, Bldg B, 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\n194 East Bergen Place, Red Bank, NJ 07701 • Tel: 732.747.0010", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p147.3", "order": 3, "type": "header", "bbox": { "l": 506.16, "t": 686.4, "r": 571.68, "b": 676.08 }, "text": "www.hfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p147.4", "order": 4, "type": "figure", "bbox": { "l": 40.021, "t": 768.933, "r": 579.501, "b": 666.703 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p147.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 594.48, "r": 216, "b": 541.92 }, "text": "Honorable Mayor and Members\nof the Township Council\nTownship of Jackson\nJackson, New Jersey", "reading_order": 4 }, { "id": "p147.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 530.64, "r": 541.68, "b": 491.52 }, "text": "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 ended December 31, 2017.", "reading_order": 5 }, { "id": "p147.7", "order": 7, "type": "heading", "bbox": { "l": 69.12, "t": 468, "r": 199.92, "b": 455.28 }, "text": "GENERAL COMMENTS:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p147.8", "order": 8, "type": "heading", "bbox": { "l": 69.84, "t": 441.84, "r": 426, "b": 428.64 }, "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": "p147.9", "order": 9, "type": "text", "bbox": { "l": 68.16, "t": 416.64, "r": 543.12, "b": 326.4 }, "text": "N.J.S.A.40A:11-4 states 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 the bid threshold, except by contract or agreement.", "reading_order": 8 }, { "id": "p147.10", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 315.12, "r": 533.52, "b": 302.16 }, "text": "The bid threshold in accordance with N.J.S.A. 40A:11-4 was $40,000 for the year ended December 31, 2017.", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p147.11", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 290.4, "r": 542.4, "b": 237.84 }, "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": 10 }, { "id": "p147.12", "order": 12, "type": "text", "bbox": { "l": 68.88, "t": 226.8, "r": 542.88, "b": 174.48 }, "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": "p147.13", "order": 13, "type": "text", "bbox": { "l": 68.64, "t": 162.48, "r": 543.12, "b": 110.16 }, "text": "Our examination of expenditures did not reveal any individual payments or contracts in excess of the bid threshold “for the performance of any work, or the furnishing of any materials, supplies or labor” other than those where bids had been previously sought by public advertisement or where a resolution had been previously adopted under the provisions of N.J.S.A.40A:11-6.", "reading_order": 12 }, { "id": "p147.14", "order": 14, "type": "footer", "bbox": { "l": 296.88, "t": 20.64, "r": 315.6, "b": 10.08 }, "text": "139", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11944, "page": 148, "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": 12055, "item_count": 14, "counts_by_type": { "footer": 1, "heading": 3, "text": 10 }, "build_ms": 1, "items": [ { "id": "p148.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 718.56, "r": 353.52, "b": 706.56 }, "text": "Collection of Interest on Delinquent Taxes and Assessments", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p148.2", "order": 2, "type": "text", "bbox": { "l": 69.12, "t": 690.48, "r": 541.92, "b": 664.08 }, "text": "N.J.S.54:4-67, provides the method for authorizing interest and the maximum rates to be charged for the nonpayment of taxes or assessments on or before the date when they would become delinquent.", "reading_order": 1 }, { "id": "p148.3", "order": 3, "type": "text", "bbox": { "l": 69.36, "t": 652.08, "r": 541.92, "b": 626.16 }, "text": "The governing body on January 3, 2017 adopted the following resolution authorizing interest to be charged on delinquent taxes:", "reading_order": 2 }, { "id": "p148.4", "order": 4, "type": "text", "bbox": { "l": 105.12, "t": 614.16, "r": 543.36, "b": 562.8 }, "text": "NOW THEREFORE, BE IT RESOLVED, that if said taxes are deemed to be delinquent for non-payment of taxes, the Tax Collector shall charge eight (8%) percent per annum on the first $1,500.00 of the delinquency, and eighteen (18%) percent per annum on any amount in excess of $1,500.00; and", "reading_order": 3 }, { "id": "p148.5", "order": 5, "type": "text", "bbox": { "l": 105.12, "t": 551.28, "r": 542.64, "b": 511.68 }, "text": "BE IT FURTHER RESOLVED, by the Township Council of the Township of Jackson, that the Tax Collector shall allow that no interest will be charged on payments received and made by the tenth calendar day following the date upon which the same became payable; and", "reading_order": 4 }, { "id": "p148.6", "order": 6, "type": "text", "bbox": { "l": 104.88, "t": 500.4, "r": 542.16, "b": 448.32 }, "text": "BE IT FURTHER RESOLVED, by the Township Council of the Township of Jackson, that the Tax Collector shall charge, in addition to the interest for delinquent taxes, as noted above, a penalty of six (6%) percent of the amount of the delinquency in taxes in excess of $10,000.00 to a taxpayer who fails to pay the delinquency prior to the end of the calendar year.", "reading_order": 5 }, { "id": "p148.7", "order": 7, "type": "text", "bbox": { "l": 70.08, "t": 436.8, "r": 541.68, "b": 411.36 }, "text": "It appears from an examination of the Collector's record that interest was collected in accordance with the foregoing resolution.", "reading_order": 6 }, { "id": "p148.8", "order": 8, "type": "heading", "bbox": { "l": 69.6, "t": 385.44, "r": 248.4, "b": 372.96 }, "text": "OTHER COMMENTS (FINDINGS):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p148.9", "order": 9, "type": "text", "bbox": { "l": 70.08, "t": 359.52, "r": 488.64, "b": 346.56 }, "text": "Finding 2017-01 (Finding 2017-001 in the Schedule of Financial Statement Findings section)", "reading_order": 8 }, { "id": "p148.10", "order": 10, "type": "text", "bbox": { "l": 68.88, "t": 334.32, "r": 541.92, "b": 307.92 }, "text": "The Township was inconsistent with following internal control procedures in place for obtaining quotes and obtaining the approval of requisitions for purchase orders before the receipt of a good or service.", "reading_order": 9 }, { "id": "p148.11", "order": 11, "type": "heading", "bbox": { "l": 69.84, "t": 296.4, "r": 194.4, "b": 283.68 }, "text": "RECOMMENDATIONS:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p148.12", "order": 12, "type": "text", "bbox": { "l": 70.56, "t": 271.44, "r": 488.88, "b": 258 }, "text": "Finding 2017-01 (Finding 2017-001 in the Schedule of Financial Statement Findings section)", "reading_order": 11 }, { "id": "p148.13", "order": 13, "type": "text", "bbox": { "l": 69.12, "t": 246.48, "r": 542.4, "b": 207.36 }, "text": "It is recommended that all requisitions for purchase orders are approved of by the appropriate parties and all quotes are received at the time of the requisitioning process and that no order is placed for goods or services until a Purchase Order is printed and approved.", "reading_order": 12 }, { "id": "p148.14", "order": 14, "type": "footer", "bbox": { "l": 297.12, "t": 20.4, "r": 315.6, "b": 10.08 }, "text": "140", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11944, "page": 149, "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": 12055, "item_count": 13, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 1, "heading": 1, "text": 9 }, "build_ms": 0, "items": [ { "id": "p149.1", "order": 1, "type": "heading", "bbox": { "l": 70.32, "t": 718.8, "r": 135.36, "b": 705.6 }, "text": "Appreciation", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p149.2", "order": 2, "type": "text", "bbox": { "l": 69.36, "t": 694.08, "r": 534.96, "b": 679.92 }, "text": "We express our appreciation for the assistance and courtesy extended to the members of the audit team.", "reading_order": 1 }, { "id": "p149.3", "order": 3, "type": "text", "bbox": { "l": 281.76, "t": 655.92, "r": 390, "b": 642 }, "text": "Respectfully submitted,", "reading_order": 2 }, { "id": "p149.4", "order": 4, "type": "text", "bbox": { "l": 281.76, "t": 630.48, "r": 453.36, "b": 617.52 }, "text": "HOLMAN FRENIA ALLISON, P. C.", "reading_order": 3 }, { "id": "p149.5", "order": 5, "type": "figure", "bbox": { "l": 276.96, "t": 611.52, "r": 448.32, "b": 557.52 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 4 }, { "id": "p149.6", "order": 6, "type": "text", "bbox": { "l": 271.92, "t": 554.16, "r": 356.64, "b": 541.2 }, "text": "Rodney R. Haines", "children": [ { "id": "p149.6.1", "order": 7, "type": "form_field", "bbox": { "l": 274.675, "t": 615.567, "r": 447.098, "b": 551.409 }, "text": "", "attrs": { "field_kind": "signature", "label": "Rodney R. Haines", "pdf_field_name": "Signature4", "source": "acroform", "label_source": "parent_text", "label_ref": "p149.6" }, "reading_order": 0 } ], "reading_order": 5 }, { "id": "p149.7", "order": 8, "type": "text", "bbox": { "l": 271.44, "t": 540.48, "r": 399.84, "b": 528.72 }, "text": "Certified Public Accountant", "reading_order": 6 }, { "id": "p149.8", "order": 9, "type": "text", "bbox": { "l": 271.68, "t": 528, "r": 424.08, "b": 515.52 }, "text": "Registered Municipal Accountant", "reading_order": 7 }, { "id": "p149.9", "order": 10, "type": "text", "bbox": { "l": 271.68, "t": 515.76, "r": 341.76, "b": 503.04 }, "text": "RMA No. 498", "reading_order": 8 }, { "id": "p149.10", "order": 11, "type": "text", "bbox": { "l": 70.08, "t": 477.6, "r": 182.64, "b": 464.64 }, "text": "Toms River, New Jersey", "reading_order": 9 }, { "id": "p149.11", "order": 12, "type": "text", "bbox": { "l": 69.84, "t": 464.64, "r": 136.08, "b": 451.68 }, "text": "June 26, 2018", "reading_order": 10 }, { "id": "p149.12", "order": 13, "type": "footer", "bbox": { "l": 297.12, "t": 20.64, "r": 314.16, "b": 9.84 }, "text": "141", "attrs": { "block_label": "number" }, "reading_order": 11 } ] } ] }