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            "text": "Zelenkofske Axelrod LLC\nCERTIFIED PUBLIC ACCOUNTANTS\nEXPERIENCE | EXPERTISE | ACCOUNTABILITY",
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            "text": "INDEPENDENT AUDITOR'S REPORT"
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            "text": "County Commissioners\nCounty of Adams\nGettysburg, Pennsylvania\nPage 11"
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            "text": "Report on the Audit of the Financial Statements",
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            "text": "Opinions",
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            "text": "We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the COUNTY OF ADAMS, as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the COUNTY OF ADAMS' basic financial statements as listed in the table of contents."
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            "text": "In our opinion, based on our audit and the report of other auditors, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the COUNTY OF ADAMS, as of December 31, 2025, and the respective changes in financial position and, where applicable, cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America."
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            "text": "We did not audit the blended component unit financial statements of the Adams County Industrial Development Authority, which represents 100 percent, 100 percent and 100 percent, respectively, of the assets, net position, and revenues of the business-type activities. We also did not audit the financial statements of the Adams County Conservation District, which represents 37.47 percent, 12.48 percent, and 7.99 percent, respectively, of the assets, net position, and revenues of the aggregate remaining fund information. These financial statements were audited by other auditors whose report thereon has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Adams County Industrial Development Authority and the Adams County Conservation District is based solely on the reports of the other auditors."
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            "text": "Basis for Opinions",
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            "text": "We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards (GAS), issued by the Comptroller General of the United States. The financial statements of the Adams County Industrial Development Authority were not audited in accordance with Government Auditing Standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the COUNTY OF ADAMS and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions."
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            "text": "Responsibilities of Management for the Financial Statements",
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            "text": "Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error."
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            "text": "830 Sir Thomas Court, Suite 100, Harrisburg, PA 17109\n3800 McKnight East Drive, Suite 3805, Pittsburgh, PA 15237\n34745 Burbage Road, Frankford, DE 19945",
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