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            "text": "Page ii",
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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nANNUAL COMPREHENSIVE FINANCIAL REPORT\nFOR THE YEAR ENDED DECEMBER 31, 2025",
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            "text": "TABLE OF CONTENTS (CONTINUED)",
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            "text": "Page\n\nOther Supplementary Information ..... 88\nCombining and Individual Fund Financial Statements and Schedules ..... 89\nCombining Balance Sheet – Nonmajor Governmental Funds ..... 91\nCombining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) – Nonmajor Governmental Funds ..... 93\nSchedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Liquid Fuels ..... 95\nSchedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Hazardous Materials ..... 96\nSchedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Act 13 Bridge Improvements ..... 97\nSchedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Hotel Tax Fund ..... 98\nCombining Statement of Fiduciary Net Position – Fiduciary Funds ..... 99\nCombining Statement of Changes in Fiduciary Net Position – Fiduciary Funds ..... 101\nSchedule of County Functions ..... 103\n\nSTATISTICAL SECTION ..... 104\nNet Position by Component – Last Ten Years ..... 105\nChanges in Net Position – Last Ten Years ..... 106\nGovernmental Activities Tax Revenues by Source – Last Ten Years ..... 108\nFund Balances of Governmental Funds – Last Ten Years ..... 109\nChanges in Fund Balances of Governmental Funds – Last Ten Years ..... 110\nGeneral Governmental Expenditures by Function – Last Ten Years ..... 111\nGeneral Governmental Revenues by Source – Last Ten Years ..... 112\nGovernmental Funds Tax Revenues by Source – Last Ten Years ..... 113\nProperty Values – Last Ten Years ..... 114\nAssessed and Estimated Actual Value of Taxable Property – Last Ten Years ..... 115\nReal Estate Millage Rates – Direct and Overlapping Governments – Last Ten Years ..... 116\nProperty Tax Rates – Direct and Overlapping Governments – Last Ten Years ..... 117\nPrincipal Property Taxpayers ..... 118\nReal Estate Taxes Levied and Collected – Last Ten Years ..... 119\nRatio of Outstanding Debt by Type ..... 120\nRatio of Outstanding Debt to Assessed Value of Real Estate and General Obligation Debt Per Capita – Last Ten Years ..... 121\nDirect and Overlapping Governmental Activities Debt ..... 122\nComputation of Legal Debt Margin – Last Ten Years ..... 125",
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