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Table A-2 summarizes the major features of the County's financial statements, including the activities they cover and the types of information they contain.

Government-wide Statements Fund Financial Statements

Scope Entire entity and component units (except fiduciary funds) Day-to-day operating activities of the County, such as public safety and courts Business activities of the County, such as the Adams County Industrial Development Authority Instances in which the County administers resources on behalf of others

Required Financial Statements Statement of net position Balance Sheet Statement of net position Statement of fiduciary net position

Accounting basis and measurement focus Accrual accounting and economic resources focus Modified accrual accounting and current financial resources measurement focus Accrual accounting and economic resources focus Accrual accounting and economic resources focus

Type of asset, deferred outflow of resources, liability, and deferred inflows of resources information All assets, deferred outflows of resources, liabilities, and deferred inflows of resources both financial and capital, short-term and long-term Current assets and liabilities that come due during the year or soon thereafter; no capital assets or long-term liabilities included All assets, deferred outflows of resources, liabilities, and deferred inflows of resources both financial and capital, short-term and long-term All assets and liabilities

Governmental Proprietary Fiduciary

Statement of activities Statement of revenues, expenditures, and changes in fund balance Statement of revenues, expenses, and changes in net position Statement of changes in fiduciary net position

Type of inflow and outflow information All revenues and expenses during year, regardless of when cash is received or paid Revenues for which cash is received during the year or soon thereafter; expenditures when goods or services have been received and the related liability is due and payable All revenues and expenses during the year; regardless of when cash is received or paid All additions and deductions during the year, regardless of when cash is received or paid