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            "text": "COUNTY OF ADAMS, PENNSYLVANIA\nSTATEMENT OF FIDUCIARY NET POSITION\nFIDUCIARY FUNDS\nDECEMBER 31, 2025",
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                    "text": "Assets\nCash and Cash Equivalents\nAccounts Receivable\nDelinquent Taxes Receivable on Behalf of Other Governments",
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                    "text": "Custodial Funds\n$ 3,328,829\n85,358\n506,213",
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                    "text": "Total Assets",
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                    "text": "$ 3,920,400",
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                    "text": "Liabilities",
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                    "text": "Due to Other Governments\nOther Liabilities",
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                    "text": "$ 506,213\n1,478,019",
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                    "text": "Total Liabilities",
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                    "text": "$ 1,984,232",
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                    "text": "Net Position",
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                    "text": "Restricted for:",
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                    "text": "Individuals, Organizations, and Other Governments\nTotal Net Position",
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                    "text": "$ 1,936,168\n$ 1,936,168",
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            "text": "The accompanying notes are an integral part of the financial statements.",
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                "text": "Page 42",
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