{
    "document_id": 10291,
    "page": 43,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 10404,
    "item_count": 37,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "table": 1,
        "table_cell": 33,
        "title": 1
    },
    "build_ms": 15,
    "items": [
        {
            "id": "p43.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 528.48,
                "t": 755.52,
                "r": 558.48,
                "b": 746.4
            },
            "text": "Page 38",
            "attrs": {
                "block_label": "number"
            },
            "level": 2
        },
        {
            "id": "p43.2",
            "order": 2,
            "type": "title",
            "bbox": {
                "l": 139.2,
                "t": 721.2,
                "r": 471.84,
                "b": 682.32
            },
            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND\nCHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES\nFOR THE YEAR ENDED DECEMBER 31, 2025",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p43.3",
            "order": 3,
            "type": "table",
            "bbox": {
                "l": 56.281,
                "t": 670.08,
                "r": 558,
                "b": 136.56
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 11,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 19,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p43.3.1",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 56.281,
                        "t": 656.793724,
                        "r": 291.693257,
                        "b": 620.143508
                    },
                    "text": "Net change in fund balances (deficit) - total governmental funds\nThe change in net position reported for governmental activities in the statement of activities is different because:",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p43.3.2",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 670.08,
                        "r": 393.12,
                        "b": 644.6743
                    },
                    "text": "$",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.3",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 520.667674,
                        "t": 656.793724,
                        "r": 552.216795,
                        "b": 647.143548
                    },
                    "text": "3,132,548",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.4",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 76.19984,
                        "t": 611.792884,
                        "r": 332.182868,
                        "b": 566.1434879999999
                    },
                    "text": "Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which depreciation expense ($6,998,417) and loss on sale ($8,475) exceeded capital outlay ($4,397,391) and gain on sale of .",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.5",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 619.2686,
                        "r": 393.12,
                        "b": 593.8629
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.6",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 518.262056,
                        "t": 575.793664,
                        "r": 554.6046,
                        "b": 566.1434879999999
                    },
                    "text": "(2,609,501)",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.7",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 76.19984,
                        "t": 550.591664,
                        "r": 302.128239,
                        "b": 495.941088
                    },
                    "text": "Debt proceeds are reported as financing sources in governmental funds and thus contribute to the change in fund balance. In the statement of net position, however, issuing debt increases long-term liabilities and does not affect the statement of activities. Similarly, repayment of principal is an expenditure in the governmental funds but reduces the liability in the statement of net position.",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.8",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 593.8629,
                        "r": 393.12,
                        "b": 568.4571
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.9",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 393.12,
                        "t": 593.8629,
                        "r": 558,
                        "b": 568.4571
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.10",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 96.11961,
                        "t": 487.592864,
                        "r": 274.4683,
                        "b": 441.941128
                    },
                    "text": "Issuance of Financing Leases\nIssuance of Subscription Financing Agreements\nPayment of principal - financing leases\nPayment of principal - subscription financing agreements\nPayment of principal - long term debt",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p43.3.11",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 406.229979,
                        "t": 487.592864,
                        "r": 440.235139,
                        "b": 441.941128
                    },
                    "text": "(204,871)\n(296,653)\n530,600\n695,390\n4,697,143",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p43.3.12",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 393.12,
                        "t": 568.4571,
                        "r": 558,
                        "b": 543.0514
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.13",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 63.36,
                        "t": 441.4286,
                        "r": 228.24,
                        "b": 416.0229
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.14",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 441.4286,
                        "r": 393.12,
                        "b": 416.0229
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.15",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 520.68761,
                        "t": 442.592084,
                        "r": 552.236731,
                        "b": 432.941908
                    },
                    "text": "5,421,609",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.16",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 76.19961,
                        "t": 424.591284,
                        "r": 294.14116,
                        "b": 346.899878
                    },
                    "text": "Under the modified accrual basis of accounting used in governmental funds, expenditures are not recognized for transactions that are not normally paid with expendable available financial resources. In the statement of activities, however, which is presented on the accrual basis, expenses and liabilities are reported regardless of when financial resources are available. In addition interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues. This adjustment combines the net changes of the balances.",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.17",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 416.0229,
                        "r": 393.12,
                        "b": 390.6171
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.18",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 393.12,
                        "t": 416.0229,
                        "r": 558,
                        "b": 390.6171
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.19",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 106.0804,
                        "t": 347.550834,
                        "r": 195.190402,
                        "b": 292.900268
                    },
                    "text": "Compensated absences\nAccrued interest on bonds\nDeferred Loss on Refunding\nPension Expense\nBond Discount\nBond Premium",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p43.3.20",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 409.674952,
                        "t": 347.550834,
                        "r": 440.212023,
                        "b": 292.900268
                    },
                    "text": "(109,987)\n26,745\n(381,487)\n695,211\n(4,223)\n151,996",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p43.3.21",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 393.12,
                        "t": 390.6171,
                        "r": 558,
                        "b": 365.2114
                    },
                    "text": "",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.22",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 111.815184,
                        "t": 293.546924,
                        "r": 183.523729,
                        "b": 283.896748
                    },
                    "text": "Combined Adjustment:",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.23",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 238.1829,
                        "r": 393.12,
                        "b": 212.7771
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.24",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 526.568735,
                        "t": 293.546924,
                        "r": 552.311978,
                        "b": 283.896748
                    },
                    "text": "378,255",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.25",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 76.2007,
                        "t": 257.550024,
                        "r": 335.633316,
                        "b": 238.90062799999998
                    },
                    "text": "Change in the net position of the Internal Service Fund is included in governmental activities since it primarily benefits the County's governmental activities",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.26",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 212.7771,
                        "r": 393.12,
                        "b": 187.3714
                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.27",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 518.263562,
                        "t": 248.55080399999997,
                        "r": 554.606106,
                        "b": 238.90062799999998
                    },
                    "text": "(3,508,548)",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.28",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 76.1997,
                        "t": 230.55080399999997,
                        "r": 325.158595,
                        "b": 175.897878
                    },
                    "text": "Under the modified accrual basis of accounting used in governmental funds, revenues are not reported until they become available. In the statement of activities, however, revenues are recorded regardless of when financial resources are available. This is the change in unearned real estate tax revenue and opioid litigation revenue from 12/31/24 to 12/31/25.",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.29",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 187.3714,
                        "r": 393.12,
                        "b": 161.9657
                    },
                    "text": "",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.30",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 524.135077,
                        "t": 185.54805399999998,
                        "r": 554.742446,
                        "b": 175.897878
                    },
                    "text": "(212,185)",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.31",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 76.2008,
                        "t": 149.90522399999998,
                        "r": 228.990606,
                        "b": 140.255048
                    },
                    "text": "Change in net position of governmental activities",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p43.3.32",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 228.24,
                        "t": 161.9657,
                        "r": 393.12,
                        "b": 136.56
                    },
                    "text": "$",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p43.3.33",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 520.688,
                        "t": 149.90522399999998,
                        "r": 552.237121,
                        "b": 140.255048
                    },
                    "text": "2,602,178",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p43.4",
            "order": 37,
            "type": "footer",
            "bbox": {
                "l": 191.28,
                "t": 46.8,
                "r": 419.04,
                "b": 37.2
            },
            "text": "The accompanying notes are an integral part of the financial statements",
            "attrs": {
                "block_label": "footer"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}