{ "document_id": 16127, "page": 6, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16238, "item_count": 12, "counts_by_type": { "figure": 1, "text": 10, "title": 1 }, "build_ms": 2, "items": [ { "id": "p6.1", "order": 1, "type": "figure", "bbox": { "l": 70.8, "t": 733.2, "r": 148.56, "b": 641.52 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" } }, { "id": "p6.2", "order": 2, "type": "title", "bbox": { "l": 286.8, "t": 718.8, "r": 542.64, "b": 646.32 }, "text": "ADAMS COUNTY CONTROLLER\nTammy Myers, Controller\n111 Baltimore St, Suite 3\ntmyers@adamscountypa.gov\n717-337-9805", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p6.3", "order": 3, "type": "text", "bbox": { "l": 69.6, "t": 590.16, "r": 137.28, "b": 577.92 }, "text": "June 29, 2026" }, { "id": "p6.4", "order": 4, "type": "text", "bbox": { "l": 69.36, "t": 569.52, "r": 406.32, "b": 556.8 }, "text": "To the Commissioners and Citizens of the County of Adams, Pennsylvania:" }, { "id": "p6.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 548.64, "r": 541.92, "b": 523.92 }, "text": "I am pleased to present the Annual Comprehensive Financial Report (Annual Report) of the County of Adams, Pennsylvania for the fiscal year ending December 31, 2025." }, { "id": "p6.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 516.24, "r": 541.92, "b": 466.08 }, "text": "County Code requires the elected County Controller to prepare an annual financial report and audit of the County's books. This Annual Report is designed to present financial information and the County's overall financial condition to various users including creditors, investors, government officials and, most importantly, the general public." }, { "id": "p6.7", "order": 7, "type": "text", "bbox": { "l": 68.4, "t": 458.4, "r": 541.92, "b": 333.12 }, "text": "This Annual Report was prepared by the office of the County Controller with assistance from County and Court offices. County Management assumes full responsibility for the completeness and reliability of the information contained in this report. County Management is responsible for establishing and maintaining internal controls designed to ensure that the assets of the County are protected from loss, theft, or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with accounting principles generally accepted in the United States of America. The internal controls are designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgements by management." }, { "id": "p6.8", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 326.4, "r": 542.64, "b": 275.76 }, "text": "To the best of my knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds of the County in accordance with generally accepted accounting principles. The disclosures necessary to enable the reader to gain an understanding of the County's financial activities have been included." }, { "id": "p6.9", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 268.56, "r": 542.16, "b": 218.64 }, "text": "The County's financial statements have been audited by the certified public accounting firm of Zelenkovske Axelrod LLC. The independent certified public accounting firm has issued an unmodified opinion on the County's financial statements as of and for the year ended December 31, 2025. The auditor's report is located at the beginning of the financial section of this report." }, { "id": "p6.10", "order": 10, "type": "text", "bbox": { "l": 68.64, "t": 211.2, "r": 541.92, "b": 160.8 }, "text": "After the auditor's report you will find Management's Discussion and Analysis (MD&A). Generally Accepted Accounting Principles (GAAP) requires management to provide a narrative introduction, overview, and analysis to accompany the basic financial statements. This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it." }, { "id": "p6.11", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 153.6, "r": 541.92, "b": 78.96 }, "text": "Following the MD&A are the financial statements that will allow the reader to assess the finances of the County; determine how the County's financial condition has changed over the past year; understand the scope of the services provided to the citizenry; and understand the County's revenue sources. The notes required supplementary information, other supplementary information, and the statistical section that follows the basic financial statements all contain important information that explain and supplement those financial statements." }, { "id": "p6.12", "order": 12, "type": "text", "bbox": { "l": 288.48, "t": 58.08, "r": 322.08, "b": 46.32 }, "text": "Page 1", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }