{ "document_id": 10291, "page": 82, "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": 25, "counts_by_type": { "header": 1, "heading": 4, "table": 1, "table_cell": 14, "text": 4, "title": 1 }, "build_ms": 4, "items": [ { "id": "p82.1", "order": 1, "type": "header", "bbox": { "l": 483.12, "t": 756, "r": 523.68, "b": 743.28 }, "text": "Page 77", "attrs": { "block_label": "number" }, "level": 2 }, { "id": "p82.2", "order": 2, "type": "title", "bbox": { "l": 181.92, "t": 732.72, "r": 430.32, "b": 697.68 }, "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS (CONTINUED)\nDECEMBER 31, 2025", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p82.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 685.92, "r": 372, "b": 672.24 }, "text": "NOTE 15: FUND BALANCES/NET POSITION (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p82.4", "order": 4, "type": "heading", "bbox": { "l": 72.24, "t": 660, "r": 206.4, "b": 646.32 }, "text": "Nonmajor Funds (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p82.5", "order": 5, "type": "table", "bbox": { "l": 86.910109, "t": 647.52, "r": 524.4, "b": 277.92 }, "text": "", "attrs": { "block_label": "table", "n_rows": 8, "n_cols": 2, "integrity": { "cells_checked": 14, "cells_flagged": 0 } }, "children": [ { "id": "p82.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 86.910109, "t": 631.145096, "r": 188.301854, "b": 616.424832 }, "text": "Restricted (Continued)", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p82.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 93.165564, "t": 601.382096, "r": 477.422083, "b": 548.023432 }, "text": "Law Enforcement (Public Safety)\nThis line item represents amounts that are restricted by grantors for purchase of law enforcement equipment.", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p82.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 477.847, "t": 600.1850959999999, "r": 514.701393, "b": 585.464832 }, "text": "$ 183,032", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p82.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 93.165781, "t": 533.465996, "r": 457.128675, "b": 495.942832 }, "text": "Juvenile Restitution (Judicial)\nThis line item represents amounts that are restricted for restitution expenditures.", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p82.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 483.364, "t": 532.263096, "r": 514.70511, "b": 517.542832 }, "text": "$ 69,875", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p82.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 93.165475, "t": 481.622496, "r": 430.622735, "b": 443.864432 }, "text": "Ag Land Preservation (Conservation and Development)\nThis line item represents amounts that are restricted for land preservation.", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p82.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 477.847, "t": 480.183096, "r": 514.701393, "b": 465.462832 }, "text": "$ 312,767", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p82.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 93.165781, "t": 429.541296, "r": 441.11879, "b": 391.301832 }, "text": "Domestic Relations (Judicial)\nThis line item represents IV-D incentives funding restricted for program use.", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p82.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 469.205, "t": 428.345096, "r": 514.647669, "b": 413.624832 }, "text": "$ 1,836,895", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p82.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 90.48, "t": 391.6431, "r": 307.44, "b": 363.2123 }, "text": "Prison Commissary (Public Safety)", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p82.5.11", "order": 16, "type": "table_cell", "bbox": { "l": 477.847, "t": 375.542096, "r": 514.701393, "b": 360.821832 }, "text": "$ 831,655", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p82.5.12", "order": 17, "type": "table_cell", "bbox": { "l": 99.314986, "t": 352.747996, "r": 444.828787, "b": 338.027732 }, "text": "This line item represents amounts restricted for the Prison Commissary fund.", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p82.5.13", "order": 18, "type": "table_cell", "bbox": { "l": 93.165781, "t": 323.704596, "r": 435.392861, "b": 284.027732 }, "text": "Parks and Recreation's Green Space Program (Culture and Recreation)\nThis line item represents amounts restricted for the Green Space Program.", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p82.5.14", "order": 19, "type": "table_cell", "bbox": { "l": 477.847, "t": 322.267096, "r": 514.701393, "b": 307.546832 }, "text": "$ 987,427", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p82.6", "order": 20, "type": "text", "bbox": { "l": 140.88, "t": 272.88, "r": 542.16, "b": 235.44 }, "text": "The Internal Service Fund, a proprietary fund, had a fund deficit of ($852,207) for the year ended December 31, 2025. The deficit is due to an increase in self-insurance claims in for the year ended December 31, 2025." }, { "id": "p82.7", "order": 21, "type": "text", "bbox": { "l": 140.88, "t": 226.8, "r": 541.68, "b": 202.32 }, "text": "The Capital Reserve Fund had a fund deficit of ($119,525) due to a large payable balance at December 31, 2025." }, { "id": "p82.8", "order": 22, "type": "heading", "bbox": { "l": 69.84, "t": 192.72, "r": 246.24, "b": 179.28 }, "text": "NOTE 16: NOTES RECEIVABLE", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p82.9", "order": 23, "type": "text", "bbox": { "l": 141.12, "t": 169.68, "r": 541.92, "b": 123.84 }, "text": "Notes receivable represent amounts loaned to qualified County residents for Affordable Housing that are to be repaid to the County. The County has various loans that extend to different time periods with respective residents. The balance of the notes receivable at December 31, 2025 was $100,681." }, { "id": "p82.10", "order": 24, "type": "heading", "bbox": { "l": 69.84, "t": 114.72, "r": 246, "b": 102 }, "text": "NOTE 17: LOANS RECEIVABLE", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p82.11", "order": 25, "type": "text", "bbox": { "l": 141.12, "t": 91.68, "r": 542.16, "b": 43.44 }, "text": "The County loaned or paid funds to/on behalf of the Adams County Industrial Development Authority in which the Authority was able to purchase four properties. Upon sale of these lots, proceeds will be transferred to the County until the loan is satisfied. The balance outstanding as of December 31, 2025 was $585,000." } ], "excluded_furniture": { "first": [], "last": [] } }