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    "item_count": 16,
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        "footer": 1,
        "heading": 8,
        "text": 7
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    "items": [
        {
            "id": "p10.1",
            "order": 1,
            "type": "heading",
            "bbox": {
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            "text": "Opinions",
            "attrs": {
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            "level": 3
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        {
            "id": "p10.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 46.8,
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                "r": 541.92,
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            },
            "text": "Basis for Adverse Opinion on Accounting Principles Generally Accepted in the United States of America",
            "attrs": {
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            "level": 3
        },
        {
            "id": "p10.3",
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            "bbox": {
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            "text": "As discussed in Note 1 to the financial statements, the Township prepares its financial statements using accounting practices that demonstrate compliance with regulatory basis of accounting and budget laws of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the State of New Jersey."
        },
        {
            "id": "p10.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 46.8,
                "t": 615.84,
                "r": 563.52,
                "b": 576.48
            },
            "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."
        },
        {
            "id": "p10.5",
            "order": 5,
            "type": "heading",
            "bbox": {
                "l": 47.04,
                "t": 564.48,
                "r": 498.24,
                "b": 551.52
            },
            "text": "Adverse Opinion on Accounting Principles Generally Accepted in the United States of America",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p10.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 46.8,
                "t": 539.52,
                "r": 564.48,
                "b": 474.96
            },
            "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, 2018 and 2017, or the results of its operations and changes in fund balance for the years then ended."
        },
        {
            "id": "p10.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 47.52,
                "t": 463.68,
                "r": 314.64,
                "b": 449.76
            },
            "text": "Unmodified Opinion on Regulatory Basis of Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p10.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 46.32,
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                "r": 564,
                "b": 348.48
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            "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, 2018 and 2017, and the results of its operations and changes in fund balance - regulatory basis of such funds for the years then ended, and the statements of revenues - regulatory basis, statements of expenditures - regulatory basis of the various funds, and general fixed assets group of accounts – regulatory basis, for the year ended December 31, 2018 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."
        },
        {
            "id": "p10.9",
            "order": 9,
            "type": "heading",
            "bbox": {
                "l": 48.24,
                "t": 337.2,
                "r": 146.16,
                "b": 323.76
            },
            "text": "Emphasis of Matter",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p10.10",
            "order": 10,
            "type": "heading",
            "bbox": {
                "l": 47.52,
                "t": 311.52,
                "r": 198.96,
                "b": 298.32
            },
            "text": "Change in Accounting Principle",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p10.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 46.56,
                "t": 286.32,
                "r": 564.72,
                "b": 234.72
            },
            "text": "As discussed in Note 1 to the financial statements, during the year ended December 31, 2018 the Township adopted Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Post-employment Benefits Other than Pensions - an Amendment of GASB Statement No. 45, 57, & 74. Our opinion is not modified with respect to this matter."
        },
        {
            "id": "p10.12",
            "order": 12,
            "type": "heading",
            "bbox": {
                "l": 47.76,
                "t": 223.2,
                "r": 120.72,
                "b": 210.48
            },
            "text": "Other Matters",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p10.13",
            "order": 13,
            "type": "heading",
            "bbox": {
                "l": 47.76,
                "t": 197.76,
                "r": 140.16,
                "b": 184.8
            },
            "text": "Other Information",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p10.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 46.56,
                "t": 172.32,
                "r": 564.48,
                "b": 108.96
            },
            "text": "Our audit was conducted for the purpose of forming opinions on the financial statements referred to in the first paragraph as a whole. 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 is not a required part of the basic financial statements."
        },
        {
            "id": "p10.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 47.04,
                "t": 97.2,
                "r": 564.48,
                "b": 58.32
            },
            "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 financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and"
        },
        {
            "id": "p10.16",
            "order": 16,
            "type": "footer",
            "bbox": {
                "l": 302.16,
                "t": 17.04,
                "r": 309.84,
                "b": 7.68
            },
            "text": "2",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}