COUNTY OF ADAMS, PENNSYLVANIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) DECEMBER 31, 2025
SPECIAL REVENUE FUNDS
AssetsHotel TaxCourt Reserved FundCoroner's VSIAAct 13 Bridge ImprovementsParks and Recreation Green SpaceCounty Records ImprovementEquitable Sharing Law EnforcementConservation DistrictCapital Reserve
Cash and Cash Equivalents$ 1,146,329$ 981,710$ 13,725$ 981,451$ 987,427317,7536,9042,562,815$ -
Restricted Cash---------
Investments-------4,764,939-
Receivables
Accounts, net421----1,926---
Taxes299,304--------
Notes Receivable---------
Lease Receivable-------357,967-
Due From Other Funds---------
Due From Other Governments-------533,787-
Other Assets-------10,511-
Total Assets$ 1,446,054$ 981,710$ 13,725$ 981,451$ 987,427319,679$ 6,904$ 8,230,019$ -
Liabilities
Accounts Payable$ 355,079$ -$ -$ -$ -$ -$ -$ 7,516$ 119,525
Accrued Liabilities-------28,528-
Unearned Revenue-------1,683,997-
Due To Other Funds---------
Total Liabilities355,079------1,720,041119,525
Deferred Inflows of Resources
Leases-------323,643-
Unavailable Grant Funds-------12,139-
Total Deferred Inflows of Resources-------335,782-
Fund Balances
Restricted:
Capital Projects----------
Public Works---981,451------
Judicial-981,710--------
Public Safety--13,725---6,904---
Cultural and Recreation1,090,975---987,427-----
Conservation and Development-------6,174,196--
General Government-----319,679----
Unassigned--------(119,525)
Total Fund Balance1,090,975981,71013,725981,451987,427319,6796,9046,174,196(119,525)
Total Liabilities, Deferred Inflows and Fund Balance$ 1,446,054$ 981,710$ 13,725$ 981,451$ 987,427319,679$ 6,904$ 8,230,019$ -