Hebrew local-authority financial report. The balanceSheetLineItems, budgetReceiptsByChapter and budgetPaymentsByChapter arrays contain LEAF line items only: exclude every subtotal, section-sum, total, and סך הכל / סה"כ line — those grand totals belong in the top-level total fields. Each line is one object; do not split the two-year columns into separate rows. Amounts are plain numbers; use negatives for parenthesised/deficit values.
