TOWNSHIP OF JACKSON COUNTY OF OCEAN

TABLE OF CONTENTS

EXHIBIT PAGE

PART I

• Independent Auditor’s Report
• Government Auditing Standards

Financial Statements – Regulatory Basis:

• Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis A
• Comparative Statement of Operations and Changes in Fund Balance – Regulatory Basis A-1
• Statement of Revenues – Regulatory Basis A-2
• Statement of Expenditures – Regulatory Basis A-3
• Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis B
• Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis C
• Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis D
• Comparative Statement of Fixed Assets & Fund Balance - Regulatory Basis E
• Comparative Statement of Assets & Liabilities - Regulatory Basis F
• Notes to Financial Statements

Supplemental Exhibits:

• Schedule of Cash & Cash Equivalents A-4
• Schedule of Change Funds A-5
• Schedule of Taxes Receivable & Analysis of Property Tax Levy A-6
• Schedule of Tax Title Liens A-7
• Schedule of Property Acquired for Taxes A-8
• Schedule of Revenue Accounts Receivable A-9
• Schedule of 2013 Appropriations Reserves A-10
• Schedule of Accounts Payable A-11
• Schedule of Reserve for Encumbrances A-12
• Schedule of Prepaid Taxes A-13
• Schedule of Tax Overpayments A-14
• Schedule of County Taxes Payable A-15
• Schedule of Local School District Tax Payable A-16