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 | - |
| Unearned Revenue | 433,149 | - | - | - |
| Due to Other Funds | 3,106,651 | 5,327,474 | 2,105,945 | 24,883 |
| Total Liabilities | 4,552,836 | 5,908,837 | 2,150,063 | 39,648 |
| Deferred Inflow of Resources | ||||
| Unavailable Revenue - Property Taxes | 1,304,301 | - | - | - |
| Leases | 265,701 | - | - | - |
| Unavailable Grant Revenue | - | - | - | - |
| Opioid Settlement | - | - | - | 4,502,203 |
| Total Deferred Inflows of Resources | 1,570,002 | - | - | 4,502,203 |
| Fund Balances | ||||
| Nonspendable | 766,603 | - | - | - |
| Restricted for: | ||||
| Capital Projects | - | - | - | - |
| Public Works | - | - | - | - |
| Judicial | - | - | - | - |
| Public Safety | - | - | - | - |
| Human Services | - | - | - | 2,270,949 |
| Cultural and Recreation | - | - | - | - |
| Conservation and Development | - | - | - | - |
| General Government | - | - | - | - |
| Assigned | 5,000,000 | - | - | - |
| Unassigned | 44,833,541 | - | - | - |
| 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 |