{
    "document_id": 16127,
    "page": 58,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
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    "source_run_id": 16238,
    "item_count": 13,
    "counts_by_type": {
        "heading": 5,
        "text": 8
    },
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    "items": [
        {
            "id": "p58.1",
            "order": 1,
            "type": "heading",
            "bbox": {
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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS (CONTINUED)\nDECEMBER 31, 2025",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p58.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 70.08,
                "t": 685.92,
                "r": 541.44,
                "b": 661.68
            },
            "text": "NOTE 1: NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p58.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 140.88,
                "t": 650.4,
                "r": 471.84,
                "b": 637.44
            },
            "text": "F) Assets, Liabilities, and Net Position or Fund Balances (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p58.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 178.56,
                "t": 627.6,
                "r": 300.72,
                "b": 614.64
            },
            "text": "12. Interfund Transactions",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p58.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 176.88,
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                "r": 542.16,
                "b": 522
            },
            "text": "Quasi and external transactions are accounted for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that are reimbursed. All other interfund transactions except quasi-external transactions and reimbursements are reported as transfers."
        },
        {
            "id": "p58.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 178.32,
                "t": 512.16,
                "r": 268.08,
                "b": 499.44
            },
            "text": "13. Fund Balances",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p58.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 176.88,
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                "r": 541.92,
                "b": 429.84
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            "text": "The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to the County is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:"
        },
        {
            "id": "p58.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 213.84,
                "t": 420.72,
                "r": 541.68,
                "b": 383.76
            },
            "text": "- Nonspendable fund balance – This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact."
        },
        {
            "id": "p58.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 231.12,
                "t": 374.64,
                "r": 541.92,
                "b": 303.84
            },
            "text": "Restricted fund balance – This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation."
        },
        {
            "id": "p58.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 213.36,
                "t": 294,
                "r": 542.4,
                "b": 211.68
            },
            "text": "- Committed fund balance – This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the Board of Commissioners. These amounts cannot be used for any other purpose unless the Members of the Board remove or change the specified use by taking the same type of action (resolution) that was employed when the funds were initially committed."
        },
        {
            "id": "p58.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 228.96,
                "t": 202.08,
                "r": 541.68,
                "b": 154.08
            },
            "text": "Assigned fund balance – This classification includes amounts that are constrained by the County’s intent to be used for a specific purpose but are neither restricted nor committed. The Board of Commissioners delegated this responsibility to the County Manager."
        },
        {
            "id": "p58.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 212.64,
                "t": 144.24,
                "r": 541.92,
                "b": 108.48
            },
            "text": "Unassigned fund balance – This classification represents amounts that are available for any purpose. The General Fund is the only fund that reports a positive unassigned fund balance."
        },
        {
            "id": "p58.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 176.64,
                "t": 98.16,
                "r": 542.16,
                "b": 40.08
            },
            "text": "In circumstances where an expenditure is to be made for a purpose for which amounts are available in multiple fund balance classifications, the order in which resources will be expended is as follows: restricted fund balance, followed by committed fund balance, assigned fund balance and lastly unassigned fund balance."
        }
    ],
    "excluded_furniture": {
        "first": [
            {
                "id": "p58.f1",
                "order": 14,
                "type": "header",
                "bbox": {
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                    "t": 756,
                    "r": 523.68,
                    "b": 743.28
                },
                "text": "Page 53",
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