{
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    "item_count": 28,
    "counts_by_type": {
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        {
            "id": "p83.1",
            "order": 1,
            "type": "heading",
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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO FINANCIAL STATEMENTS (CONTINUED)\nDECEMBER 31, 2025",
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        {
            "id": "p83.2",
            "order": 2,
            "type": "heading",
            "bbox": {
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            },
            "text": "NOTE 18: OPIOID LITIGATION SETTLEMENT",
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            },
            "level": 3
        },
        {
            "id": "p83.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 140.4,
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            "text": "In 2021, the County signed on an Opioid settlement with the state of Pennsylvania where the County will receive funding for various opioid remediation uses. The County received payments in 2025, totaling $234,098, and will receive annual payments over the next 15 years."
        },
        {
            "id": "p83.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 140.4,
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                "r": 542.16,
                "b": 556.56
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            "text": "In 2022, the County signed on an Opioid settlement with the state of Pennsylvania where the County will receive funding for various opioid remediation uses. The County received payments in 2025, totaling $284,924 and will receive annual payments over the next 14 years."
        },
        {
            "id": "p83.5",
            "order": 5,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 547.44,
                "r": 471.36,
                "b": 534.24
            },
            "text": "NOTE 19: EXCESS EXPENDITURES OVER APPROPRIATIONS IN MAJOR FUND",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p83.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 141.36,
                "t": 522.24,
                "r": 532.08,
                "b": 498
            },
            "text": "The following major fund had an excess of actual expenditures over budget for the year ended December 31, 2025."
        },
        {
            "id": "p83.7",
            "order": 7,
            "type": "table",
            "bbox": {
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                "r": 540.96,
                "b": 450.96
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            "text": "",
            "attrs": {
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                "n_rows": 2,
                "n_cols": 4,
                "integrity": {
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            "children": [
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                    "id": "p83.7.1",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 141.6,
                        "t": 497.76,
                        "r": 241.44,
                        "b": 474.36
                    },
                    "text": "",
                    "attrs": {
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                },
                {
                    "id": "p83.7.2",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 248.404382,
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                    "text": "Appropriations",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p83.7.3",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 350.414912,
                        "t": 475.678968,
                        "r": 408.577043,
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                    "text": "Expenditures",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p83.7.4",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 449.282074,
                        "t": 498.719706,
                        "r": 532.473073,
                        "b": 464.429586
                    },
                    "text": "Percent of Excess Expenditures Over Appropriations",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p83.7.5",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 145.201567,
                        "t": 463.681788,
                        "r": 220.862737,
                        "b": 452.432406
                    },
                    "text": "Children & Youth",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p83.7.6",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 262.433036,
                        "t": 463.681788,
                        "r": 312.692374,
                        "b": 452.432406
                    },
                    "text": "$ 10,536,744",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p83.7.7",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 360.613132,
                        "t": 463.681788,
                        "r": 410.771669,
                        "b": 452.432406
                    },
                    "text": "$ 11,343,591",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p83.7.8",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 476.63499,
                        "t": 463.681788,
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                    "text": "7.66%",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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            ]
        },
        {
            "id": "p83.8",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 140.64,
                "t": 429.6,
                "r": 541.2,
                "b": 404.4
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            "text": "The excess expenditures over appropriations in the Children and Youth Fund was funded by greater than anticipated revenues and transfers in."
        },
        {
            "id": "p83.9",
            "order": 17,
            "type": "heading",
            "bbox": {
                "l": 69.36,
                "t": 395.76,
                "r": 402.24,
                "b": 381.84
            },
            "text": "NOTE 20: SUBSCRIPTION BASED IT ARRANGEMENTS (SBITA's)",
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            "level": 3
        },
        {
            "id": "p83.10",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 140.4,
                "t": 371.52,
                "r": 542.64,
                "b": 277.44
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            "text": "The County has entered into various software contracts that meet the criteria as a subscription based IT arrangement under GASB 96. The contracts vary from monthly payments to yearly, with payments ranging from $696 to $119,131. Interest rates were not readily available, so an incremental borrowing rate of 4% was used for all contracts. The subscription assets have useful lives varying from 1 years to 4 years and an initial asset value of $2,522,617. At December 31, 2025 accumulated amortization for the subscription assets was $1,575,378. The initial liability was $1,208,955 and the outstanding liability at December 31, 2025 was $810,218."
        },
        {
            "id": "p83.11",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 141.36,
                "t": 269.04,
                "r": 521.76,
                "b": 255.12
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            "text": "The future principal and interest payments as of December 31, 2025 were as follows:"
        },
        {
            "id": "p83.12",
            "order": 20,
            "type": "table",
            "bbox": {
                "l": 143.04,
                "t": 241.19562299999996,
                "r": 485.28,
                "b": 146.64
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 2,
                "n_cols": 4,
                "integrity": {
                    "cells_checked": 8,
                    "cells_flagged": 0
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            "children": [
                {
                    "id": "p83.12.1",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 152.402338,
                        "t": 241.19562299999996,
                        "r": 215.473473,
                        "b": 217.46918600000004
                    },
                    "text": "Year Ended\\nDecember 31:",
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                        "rowspan": 1,
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                        "bbox_refit": true
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                },
                {
                    "id": "p83.12.2",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 255.841396,
                        "t": 228.718568,
                        "r": 294.165905,
                        "b": 217.46918600000004
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                    "text": "Principal",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p83.12.3",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 345.856617,
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                        "r": 379.191481,
                        "b": 217.46918600000004
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                    "text": "Interest",
                    "attrs": {
                        "row": 0,
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                },
                {
                    "id": "p83.12.4",
                    "order": 24,
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                        "l": 435.569435,
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                        "r": 457.866598,
                        "b": 217.46918600000004
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                    "text": "Total",
                    "attrs": {
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                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p83.12.5",
                    "order": 25,
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                        "b": 164.90617999999995
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                    "text": "2026\n2027\n2028",
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                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                {
                    "id": "p83.12.6",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 273.840861,
                        "t": 202.31552,
                        "r": 309.786472,
                        "b": 151.94919000000004
                    },
                    "text": "$ 552,484\n225,203\n32,531\n$ 810,218",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p83.12.7",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 362.177703,
                        "t": 202.31552,
                        "r": 392.982464,
                        "b": 151.94919000000004
                    },
                    "text": "$ 23,122\n5,980\n278\n$ 29,380",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                {
                    "id": "p83.12.8",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 441.336721,
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                        "r": 477.584732,
                        "b": 151.94919000000004
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                    "text": "$ 575,606\n231,183\n32,809\n$ 839,598",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                "text": "Page 78",
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