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                    "text": "Jackson Township (Ocean)",
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                    "text": "Please see Color Key at bottom of sheet for limits on answers",
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                    "text": "Having conducted a review of several LOSAP Programs across the State, on June 30, 2015 the Office of the State Comptroller issued a report raising concerns about LOSAP program oversight and contributions not being made in compliance with applicable rules and regulations. Local Finance Notice 2016-3 discusses the report's findings and provides updated guidance on LOSAP administration. If your municipality administers a LOSAP Program, have relevant officials reviewed LFN 2016-3 to ensure compliance with the LOSAP statute and implementing regulations?",
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                    "text": "Did your municipality file its Annual Financial Statement (AFS) with DLGS by the statutory deadline (Which may include the extended deadline of February 26, where applicable)?",
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                    "text": "Have all audit findings from the 2017 audit been identified in the corrective action plan? Please list the date the corrective action plan was submitted to DLGS under Comments. Only answer \"N/A\" if there were no audit findings in the 2017 audit.",
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                },
                {
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                    "text": "N/A",
                    "attrs": {
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                },
                {
                    "id": "p2.2.51",
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                    "bbox": {
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                    "text": "Have all audit findings from the 2016 audit been and addressed such that they are not repeated in the 2017 audit? If not, please list any repeat findings under Comments. Only answer \"N/A\" if there were no audit findings in the 2017 audit.",
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                },
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                },
                {
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                },
                {
                    "id": "p2.2.56",
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                    "text": "",
                    "attrs": {
                        "row": 6,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.57",
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                    "bbox": {
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                    "text": "11",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
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                },
                {
                    "id": "p2.2.58",
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                    "bbox": {
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                    "text": "Yes",
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                        "rowspan": 1,
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                },
                {
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                    "text": "Has your municipality received its completed audit for the preceding fiscal year within the statutory timeframe, and confirmed that its auditor has filed a certified duplicate copy of the audit report with the Division? You may only answer this question \"N/A\" if the Director expressly granted an extension in response to a governing body resolution petitioning for same.",
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                },
                {
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                },
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                },
                {
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                    "text": "",
                    "attrs": {
                        "row": 7,
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                        "colspan": 1
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                },
                {
                    "id": "p2.2.63",
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                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 6,
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                        "colspan": 1
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                },
                {
                    "id": "p2.2.64",
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                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.65",
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                    "type": "table_cell",
                    "bbox": {
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                    "text": "12",
                    "attrs": {
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                },
                {
                    "id": "p2.2.66",
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                    "bbox": {
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                    "text": "Yes",
                    "attrs": {
                        "row": 8,
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p2.2.67",
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                    "bbox": {
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                    "text": "Did your municipality file its Annual Debt Statement for the preceding fiscal year with the Division no later than January 31 or July 31, as appropriate?",
                    "attrs": {
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                        "rowspan": 1,
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                },
                {
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                },
                {
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                    "type": "table_cell",
                    "bbox": {
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                    "text": "",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.70",
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                    "type": "table_cell",
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                    "text": "",
                    "attrs": {
                        "row": 8,
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.71",
                    "order": 73,
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                    "text": "",
                    "attrs": {
                        "row": 8,
                        "col": 6,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.72",
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                    "attrs": {
                        "row": 8,
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.73",
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                    "bbox": {
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                    "text": "13",
                    "attrs": {
                        "row": 9,
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p2.2.74",
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                    "type": "table_cell",
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                    "text": "Yes",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p2.2.75",
                    "order": 77,
                    "type": "table_cell",
                    "bbox": {
                        "l": 128.04,
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                    "text": "Is your municipality fully compliant with all outstanding debt disclosure obligations as contained in Local Finance Notice 2014-09?",
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                },
                {
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                    "text": "",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p2.2.77",
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                        "r": 623.04,
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                    "text": "",
                    "attrs": {
                        "row": 9,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.78",
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                    "text": "",
                    "attrs": {
                        "row": 9,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.79",
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                    "text": "",
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                        "colspan": 1
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                },
                {
                    "id": "p2.2.80",
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                    "text": "",
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                        "colspan": 1
                    }
                },
                {
                    "id": "p2.2.81",
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                    "text": "14",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                    "text": "N/A",
                    "attrs": {
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                },
                {
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                    "bbox": {
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                    "text": "The \"Director's Ratio\" (the average ratio of assessed to true market value) for each municipality as determined by the Director of the Division of Taxation, in the Table of Equalized Valuations promulgated annually pursuant to N.J.S.A. 54:1-35.1. A Director's Ratio of lower than 85 percent generally reflects inequitable assessments and the need for revaluation. N.J.A.C. 18:12A-1.14. If the ratio of assessed values to market values in your municipality is presently less than 85%, has your municipality retained an assessor, issued an RFP for revaluation services, or voted to conduct a revaluation within the next two years?",
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                    },
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                    }
                },
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                    },
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                },
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                },
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                },
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    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}