{
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    "item_count": 22,
    "counts_by_type": {
        "heading": 2,
        "table": 1,
        "table_cell": 15,
        "text": 4
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    "items": [
        {
            "id": "p75.1",
            "order": 1,
            "type": "heading",
            "bbox": {
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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS (CONTINUED)\nDECEMBER 31, 2025",
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        {
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            "order": 2,
            "type": "heading",
            "bbox": {
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                "b": 672
            },
            "text": "NOTE 9: RISK MANAGEMENT (CONTINUED)",
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            "level": 3
        },
        {
            "id": "p75.3",
            "order": 3,
            "type": "text",
            "bbox": {
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            "text": "Effective January 1, 2015, the County has elected not to purchase commercial health insurance for the risks of losses to which it is exposed. Instead, the County’s management believes it is more economical to manage its risk internally. The County pays all claims for risk of loss which the County is exposed including health and dental claims, which are administered by third parties. The County has purchased stop loss insurance from commercial insurers that will reimburse the County 100% of all medical claims over $175,000 per year per participant with exceptions."
        },
        {
            "id": "p75.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 140.64,
                "t": 570.48,
                "r": 543.12,
                "b": 511.44
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            "text": "The County will also receive a stop loss reimbursement of 100% for all medical claims up to $1,000,000 which exceed $10,059,855 in 2025. The County would have to fund any claims incurred in excess of the $1,000,000 threshold. During the year ended December 31, 2025, the County received stop loss reimbursements for seven claimants in the amount of $507,197."
        },
        {
            "id": "p75.5",
            "order": 5,
            "type": "text",
            "bbox": {
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            "text": "The County accounts for its self-insurance activity in its Internal Service Fund. Liabilities are reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported. Because of delays between the time a claim is incurred and it is reported to the County for payment, the estimated liability does not necessarily result in an exact amount. The County's claims liabilities amounts for the years ended December 31, 2025 and 2024 were:"
        },
        {
            "id": "p75.6",
            "order": 6,
            "type": "table",
            "bbox": {
                "l": 142.32,
                "t": 409.92,
                "r": 527.52,
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            "text": "",
            "attrs": {
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                "n_cols": 3,
                "integrity": {
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                    "cells_flagged": 0
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            },
            "children": [
                {
                    "id": "p75.6.1",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 142.32,
                        "t": 409.92,
                        "r": 270.72,
                        "b": 394.7467
                    },
                    "text": "",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p75.6.2",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 368.165212,
                        "t": 407.390232,
                        "r": 390.812318,
                        "b": 396.007007
                    },
                    "text": "2025",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p75.6.3",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 471.858422,
                        "t": 407.390232,
                        "r": 494.505528,
                        "b": 396.007007
                    },
                    "text": "2024",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p75.6.4",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 146.401519,
                        "t": 394.19196,
                        "r": 291.200922,
                        "b": 369.604231
                    },
                    "text": "Liability at beginning of year\nAdd: incurred claims relating to:",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.6.5",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 378.703996,
                        "t": 394.19196,
                        "r": 415.770607,
                        "b": 382.808735
                    },
                    "text": "$ 798,443",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.6.6",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 473.083749,
                        "t": 394.19196,
                        "r": 519.162552,
                        "b": 382.808735
                    },
                    "text": "$ 1,310,563",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.6.7",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 146.401519,
                        "t": 367.549493,
                        "r": 307.952995,
                        "b": 329.766623
                    },
                    "text": "Prior years\nCurrent year\nLess: Payment of claims relating to:",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.6.8",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 364.29463,
                        "t": 367.549493,
                        "r": 415.780747,
                        "b": 342.967996
                    },
                    "text": "1,570,653\n10,622,777",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.6.9",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 473.077077,
                        "t": 367.549493,
                        "r": 519.15588,
                        "b": 342.967996
                    },
                    "text": "85,637\n8,393,484",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.6.10",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 196.561851,
                        "t": 327.951576,
                        "r": 254.377707,
                        "b": 303.124156
                    },
                    "text": "Prior years\nCurrent year",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.6.11",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 364.29463,
                        "t": 327.951576,
                        "r": 415.780747,
                        "b": 303.124156
                    },
                    "text": "692,656\n11,053,591",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.6.12",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 473.077077,
                        "t": 327.951576,
                        "r": 519.15588,
                        "b": 303.124156
                    },
                    "text": "541,171\n8,450,070",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.6.13",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 146.401519,
                        "t": 288.110867,
                        "r": 243.022809,
                        "b": 276.72764199999995
                    },
                    "text": "Liability - end of year",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.6.14",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 370.115908,
                        "t": 288.110867,
                        "r": 415.770607,
                        "b": 276.72764199999995
                    },
                    "text": "$ 1,245,626",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.6.15",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 481.883889,
                        "t": 288.110867,
                        "r": 519.056526,
                        "b": 276.72764199999995
                    },
                    "text": "$ 798,443",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p75.7",
            "order": 22,
            "type": "text",
            "bbox": {
                "l": 141.12,
                "t": 250.08,
                "r": 541.92,
                "b": 179.04
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            "text": "The County continues to carry commercial insurance for all other risks of loss including liability and property, and casualty insurance. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years except for the stop loss reimbursements mentioned above. The self-insurance liability is recorded as Accounts Payable in the Proprietary Fund Statement of Net Position and the Government - Wide Statement of Net Position."
        }
    ],
    "excluded_furniture": {
        "first": [
            {
                "id": "p75.f1",
                "order": 23,
                "type": "header",
                "bbox": {
                    "l": 483.36,
                    "t": 756,
                    "r": 523.68,
                    "b": 743.28
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                "text": "Page 70",
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