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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS\nDECEMBER 31, 2025",
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            "type": "heading",
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            "text": "NOTE 1: NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
            "attrs": {
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            "text": "The County of Adams (the \"County\") is a fifth Class County that was formed on January 22, 1800. The County operates under the direction of an elected Board of Commissioners and provides the following services: general administrative services, tax assessment and collections, judicial, public improvements, public safety, conservation, and human services. The accompanying financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) applicable to governmental units, as prescribed by the Governmental Accounting Standards Board (GASB)."
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            "text": "A summary of the County's significant accounting policies consistently applied in the preparation of the accompanying financial statements is as follows:"
        },
        {
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            "type": "heading",
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            "text": "A) Reporting Entity",
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            "text": "The County follows the criteria promulgated by the Governmental Accounting Standards Board (“GASB”) Statement No. 61, The Financial Reporting Entity: Omnibus - an amendment of GASB Statements No. 14 and No. 34, for purposes of determining the scope of its reporting entity. As required by accounting principles generally accepted in the United States of America, the financial statements of the reporting entity include those of the County of Adams (the Primary Government) and its Component Units."
        },
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            "text": "Blended Component Units",
            "attrs": {
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            "level": 3
        },
        {
            "id": "p49.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 176.4,
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                "r": 542.16,
                "b": 340.08
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            "text": "In conformity with accounting principles generally accepted in the United States of America, the financial statements of the Component Units discussed below have been included in the financial reporting entity as Blended Component Units."
        },
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            "id": "p49.9",
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            "bbox": {
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            "text": "Adams County Industrial Development Authority (\"the Authority\"):",
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            "bbox": {
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            "text": "The Authority was incorporated on September 8, 1998 under the provisions of the Economic Development Financing Law Act of 1967 as amended in 1993. The Authority exists under the constitution and laws of the County of Adams and the Commonwealth of Pennsylvania. The Authority is organized for the purpose of acquiring, holding, constructing, improving, maintaining, owning, financing, and leasing either in the capacity of Lessor or Lessee, projects."
        },
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            "type": "text",
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            "text": "The Authority is included in the financial reporting entity because (1) the County appoints a voting majority of the governing board, (2) the County can impose its will on the Authority by significantly influencing program, projects, activities, and level of service performed by the Authority, and (3) the Authority’s debt is currently being repaid with the County’s resources."
        },
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            "type": "text",
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            "text": "The Authority’s operates on a calendar year ending December 31. A separate financial statement of the Authority can be obtained by contacting the Adams County Commissioner’s Office."
        }
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                "text": "Page 44",
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