COUNTY OF ADAMS, PENNSYLVANIA
BALANCE SHEET (CONTINUED)
GOVERNMENTAL FUNDS
DECEMBER 31, 2025
| Liabilities and Fund Balances | Children & Youth | 911 Fund | Opioid Settlement Fund | Conservation District |
|---|
| Liabilities | | | | |
|---|
| Accounts Payable | 584,905 | 543,795 | 30,600 | 14,765 |
|---|
| Accrued Liabilities | 428,131 | 37,568 | 13,518 | - |
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| Unearned Revenue | 433,149 | - | - | - |
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| Due to Other Funds | 3,106,651 | 5,327,474 | 2,105,945 | 24,883 |
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| Total Liabilities | 4,552,836 | 5,908,837 | 2,150,063 | 39,648 |
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| Deferred Inflow of Resources | | | | |
|---|
| Unavailable Revenue - Property Taxes | 1,304,301 | - | - | - |
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| Leases | 265,701 | - | - | - |
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| Unavailable Grant Revenue | - | - | - | - |
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| Opioid Settlement | - | - | - | 4,502,203 |
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| Total Deferred Inflows of Resources | 1,570,002 | - | - | 4,502,203 |
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| Fund Balances | | | | |
|---|
| Nonspendable | 766,603 | - | - | - |
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| Restricted for: | | | | |
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| Capital Projects | - | - | - | - |
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| Public Works | - | - | - | - |
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| Judicial | - | - | - | - |
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| Public Safety | - | - | - | - |
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| Human Services | - | - | - | 2,270,949 |
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| Cultural and Recreation | - | - | - | - |
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| Conservation and Development | - | - | - | - |
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| General Government | - | - | - | - |
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| Assigned | 5,000,000 | - | - | - |
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| Unassigned | 44,833,541 | - | - | - |
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| Total Fund Balances | 50,600,144 | - | - | 2,270,949 |
|---|
| Total Liabilities, Deferred Inflows, and Fund Balances | 56,722,982 | 5,908,837 | 2,150,063 | 6,812,800 |
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