{ "document_id": 10291, "page": 61, "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": 20, "counts_by_type": { "header": 1, "heading": 4, "table": 1, "table_cell": 9, "text": 5 }, "build_ms": 2, "items": [ { "id": "p61.1", "order": 1, "type": "header", "bbox": { "l": 483.36, "t": 756, "r": 523.68, "b": 743.28 }, "text": "Page 56", "attrs": { "block_label": "number" }, "level": 2 }, { "id": "p61.2", "order": 2, "type": "heading", "bbox": { "l": 181.68, "t": 732.72, "r": 430.08, "b": 697.44 }, "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS (CONTINUED)\nDECEMBER 31, 2025", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p61.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 685.68, "r": 541.68, "b": 660.96 }, "text": "NOTE 1: NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p61.4", "order": 4, "type": "heading", "bbox": { "l": 177.6, "t": 650.4, "r": 370.32, "b": 637.68 }, "text": "Pending Changes in Accounting Principles", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p61.5", "order": 5, "type": "text", "bbox": { "l": 177.12, "t": 627.84, "r": 541.68, "b": 591.36 }, "text": "In April 2024, the GASB issued Statement No. 103, “Financial Reporting Model Improvements”. The County is required to adopt the provisions of Statement No. 103 for its fiscal year 2026 financial statements." }, { "id": "p61.6", "order": 6, "type": "text", "bbox": { "l": 176.88, "t": 581.76, "r": 542.16, "b": 545.04 }, "text": "In September 2024, the GASB issued Statement No. 104, “Disclosure of Certain Capital Assets.” The County is required to adopt this statement for its calendar year 2026 financial statements." }, { "id": "p61.7", "order": 7, "type": "text", "bbox": { "l": 177.12, "t": 535.92, "r": 542.88, "b": 499.68 }, "text": "In December 2025, the GASB issued Statement No. 105, “Subsequent Events.” The County is required to adopt this statement for its calendar year 2027 financial statements." }, { "id": "p61.8", "order": 8, "type": "text", "bbox": { "l": 177.12, "t": 489.36, "r": 541.92, "b": 464.88 }, "text": "The County has not yet completed the various analysis required to estimate the financial statement impact of these new pronouncements." }, { "id": "p61.9", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 455.76, "r": 307.68, "b": 442.32 }, "text": "NOTE 2: DEPOSIT AND INVESTMENT RISK", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p61.10", "order": 10, "type": "text", "bbox": { "l": 142.32, "t": 432, "r": 436.08, "b": 419.28 }, "text": "The County's investments at December 31, 2025 were as follows:" }, { "id": "p61.11", "order": 11, "type": "table", "bbox": { "l": 161.28, "t": 406.470324, "r": 397.68, "b": 186.48 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 2, "integrity": { "cells_checked": 9, "cells_flagged": 0 } }, "children": [ { "id": "p61.11.1", "order": 12, "type": "table_cell", "bbox": { "l": 162.24306, "t": 406.470324, "r": 268.467094, "b": 377.851448 }, "text": "Governmental Funds\nConservation District", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true } }, { "id": "p61.11.2", "order": 13, "type": "table_cell", "bbox": { "l": 184.720797, "t": 376.471124, "r": 307.899545, "b": 302.727748 }, "text": "CD's\nFixed Income Mutual Funds\nPLGIT – Term\nCommercial Paper\nGovernment Sponsored", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p61.11.3", "order": 14, "type": "table_cell", "bbox": { "l": 345.397455, "t": 376.471124, "r": 389.811573, "b": 317.847248 }, "text": "$ 147,499\n215,679\n3,981,816\n31,279", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p61.11.4", "order": 15, "type": "table_cell", "bbox": { "l": 184.720797, "t": 301.587624, "r": 289.654815, "b": 257.849248 }, "text": "Entities\nBalanced Mutual Funds\nEquity Mutual Funds", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p61.11.5", "order": 16, "type": "table_cell", "bbox": { "l": 353.562448, "t": 301.587624, "r": 389.809953, "b": 257.849248 }, "text": "29,840\n102,437\n256,389", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p61.11.6", "order": 17, "type": "table_cell", "bbox": { "l": 176.251939, "t": 241.11022400000002, "r": 294.693427, "b": 227.37104799999997 }, "text": "Total Governmental Funds", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p61.11.7", "order": 18, "type": "table_cell", "bbox": { "l": 339.650561, "t": 202.46682399999997, "r": 389.607793, "b": 188.72764800000004 }, "text": "4,764,939", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p61.11.8", "order": 19, "type": "table_cell", "bbox": { "l": 162.241, "t": 213.990224, "r": 279.553305, "b": 188.72764800000004 }, "text": "Total Primary Government Investments", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p61.11.9", "order": 20, "type": "table_cell", "bbox": { "l": 345.396431, "t": 241.11022400000002, "r": 389.809528, "b": 227.37104799999997 }, "text": "$4,764,939", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] } ], "excluded_furniture": { "first": [], "last": [] } }