{ "document_id": 16127, "page": 64, "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": 18, "counts_by_type": { "heading": 7, "table": 1, "table_cell": 4, "text": 6 }, "build_ms": 2, "items": [ { "id": "p64.1", "order": 1, "type": "heading", "bbox": { "l": 181.68, "t": 733.2, "r": 430.32, "b": 697.68 }, "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS (CONTINUED)\nDECEMBER 31, 2025", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p64.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 685.92, "r": 375.6, "b": 672 }, "text": "NOTE 2: DEPOSIT AND INVESTMENT RISK (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p64.3", "order": 3, "type": "heading", "bbox": { "l": 141.84, "t": 662.4, "r": 206.64, "b": 649.2 }, "text": "Mutual Funds", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p64.4", "order": 4, "type": "text", "bbox": { "l": 141.12, "t": 639.12, "r": 542.64, "b": 580.08 }, "text": "Mutual funds listed on a national market or exchange are valued at the last sales price, or if there is no sale and the market is still considered active, at the mean of the last bid and ask prices on such exchange. The County's interests in mutual funds are categorized by type as fixed income or equity. Such securities are classified within Level 1 of the valuation hierarchy." }, { "id": "p64.5", "order": 5, "type": "text", "bbox": { "l": 140.88, "t": 570.72, "r": 542.64, "b": 534 }, "text": "The County has mutual funds that have recurring fair value measurements as of December 31, 2025. All mutual funds of $574,505 are valued using quoted market prices (Level 1 inputs)." }, { "id": "p64.6", "order": 6, "type": "heading", "bbox": { "l": 141.6, "t": 524.16, "r": 305.76, "b": 510.96 }, "text": "Government Sponsored Enterprises", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p64.7", "order": 7, "type": "text", "bbox": { "l": 140.88, "t": 501.12, "r": 541.92, "b": 454.08 }, "text": "Government sponsored enterprises are generally valued at the most recent price of the equivalent quotes yield for such securities, or those of comparable maturity, quality, and type. Such investments are classified as Level 2 of the valuation hierarchy, totaling $29,840." }, { "id": "p64.8", "order": 8, "type": "heading", "bbox": { "l": 141.84, "t": 444, "r": 228.96, "b": 430.56 }, "text": "Commercial Paper", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p64.9", "order": 9, "type": "text", "bbox": { "l": 140.64, "t": 420.96, "r": 542.16, "b": 372.24 }, "text": "Commercial paper consists of various corporations. These investments are generally valued at the most recent price of the equivalent yield quotes for such securities, or those of comparable maturity, quality, and type. Such investments are generally classified as Level 2 of the valuation hierarchy, totaling $31,279." }, { "id": "p64.10", "order": 10, "type": "heading", "bbox": { "l": 69.36, "t": 363.6, "r": 252.24, "b": 350.4 }, "text": "NOTE 3: RESTRICTED ASSETS", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p64.11", "order": 11, "type": "text", "bbox": { "l": 140.64, "t": 340.32, "r": 542.64, "b": 303.6 }, "text": "Assets whose use is limited to a specific purpose has been classified as restricted in the governmental funds balance sheet and the statement of net position. Restricted assets are comprised of the following:" }, { "id": "p64.12", "order": 12, "type": "table", "bbox": { "l": 154.799311, "t": 294.96, "r": 549.36, "b": 243.12 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p64.12.1", "order": 13, "type": "table_cell", "bbox": { "l": 162.959847, "t": 293.755565, "r": 324.4026, "b": 270.98893699999996 }, "text": "2020 Capital Projects Fund Cash Restricted for Construction", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p64.12.2", "order": 14, "type": "table_cell", "bbox": { "l": 495.804483, "t": 282.23832, "r": 531.951693, "b": 270.98893699999996 }, "text": "$ 545,477", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p64.12.3", "order": 15, "type": "table_cell", "bbox": { "l": 154.799311, "t": 258.71764700000006, "r": 257.616249, "b": 247.46826399999998 }, "text": "Total Restricted Assets", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p64.12.4", "order": 16, "type": "table_cell", "bbox": { "l": 495.808821, "t": 258.71764700000006, "r": 531.956031, "b": 247.46826399999998 }, "text": "$ 545,477", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p64.13", "order": 17, "type": "heading", "bbox": { "l": 69.6, "t": 223.68, "r": 249.36, "b": 210.96 }, "text": "NOTE 4: REAL ESTATE TAXES", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p64.14", "order": 18, "type": "text", "bbox": { "l": 140.64, "t": 200.16, "r": 543.12, "b": 71.04 }, "text": "Real estate taxes attach as an enforceable lien on property on January 1. Taxes are billed on or about March 1, payable under the following terms: 2% discount, March 1 through April 30; face amount, May 1 through June 30, and 10% penalty after June 30. The County bills these taxes which are collected by elected local tax collectors. The County collects delinquent real estate taxes on behalf of itself and other taxing authorities. Real estate taxes levied for 2025 are recorded as receivables, net of estimated uncollectibles. Net receivables estimated to be collectible subsequent to March 1 are recorded as a deferred inflow of resources – unavailable revenue property taxes in the Governmental Funds Balance Sheet. Prior years' levies are recorded using these same principles, and remaining receivables are annually reevaluated as to collectability. The rate of taxation in 2025 was 5.1393 mills for general purposes." } ], "excluded_furniture": { "first": [ { "id": "p64.f1", "order": 19, "type": "header", "bbox": { "l": 483.36, "t": 755.76, "r": 523.68, "b": 743.52 }, "text": "Page 59", "attrs": { "block_label": "number" } } ], "last": [] } }