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COUNTY OF ADAMS, PENNSYLVANIA
BALANCE SHEET (CONTINUED)
GOVERNMENTAL FUNDS
DECEMBER 31, 2025
| Liabilities and Fund Balances | General | Children & Youth | 911 Fund | Opioid Settlement Fund | Conservation District | Nonmajor Governmental Funds | Total Governmental Funds |
|---|
| Liabilities | | | | | | | |
|---|
| Accounts Payable | $ 584,905 | $ 543,795 | $ 30,600 | $ 14,765 | $ - | $ 894,485 | $ 2,068,550 |
|---|
| Accrued Liabilities | 428,131 | 37,568 | 13,518 | - | - | 29,983 | 509,200 |
|---|
| Unearned Revenue | 433,149 | - | - | - | - | 1,759,969 | 2,193,118 |
|---|
| Due to Other Funds | 3,106,651 | 5,327,474 | 2,105,945 | 24,883 | - | 662,155 | 11,227,108 |
|---|
| Total Liabilities | 4,552,836 | 5,908,837 | 2,150,063 | 39,648 | - | 3,346,592 | 15,997,976 |
|---|
| Deferred Inflow of Resources | | | | | | | |
|---|
| Unavailable Revenue - Property Taxes | 1,304,301 | - | - | - | - | - | 1,304,301 |
|---|
| Leases | 265,701 | - | - | - | - | 323,643 | 589,344 |
|---|
| Unavailable Grant Revenue | - | - | - | - | - | 12,139 | 12,139 |
|---|
| Opioid Settlement | - | - | - | 4,502,203 | - | - | 4,502,203 |
|---|
| Total Deferred Inflows of Resources | 1,570,002 | - | - | 4,502,203 | - | 335,782 | 6,407,987 |
|---|
| Fund Balances | | | | | | | |
|---|
| Nonspendable | 766,603 | - | - | - | - | - | 766,603 |
|---|
| Restricted for: | | | | | - | | |
|---|
| Capital Projects | - | - | - | - | - | 442,395 | 442,395 |
|---|
| Public Works | - | - | - | - | - | 1,431,159 | 1,431,159 |
|---|
| Judicial | - | - | - | - | - | 2,888,480 | 2,888,480 |
|---|
| Public Safety | - | - | - | - | - | 1,035,316 | 1,035,316 |
|---|
| Human Services | - | - | - | 2,270,949 | - | - | 2,270,949 |
|---|
| Cultural and Recreation | - | - | - | - | - | 2,078,402 | 2,078,402 |
|---|
| Conservation and Development | - | - | - | - | - | 6,892,624 | 6,892,624 |
|---|
| General Government | - | - | - | - | - | 743,171 | 743,171 |
|---|
| Assigned | 5,000,000 | - | - | - | - | - | 5,000,000 |
|---|
| Unassigned | 44,833,541 | - | - | - | - | (119,525) | 44,714,016 |
|---|
| Total Fund Balances | 50,600,144 | - | - | 2,270,949 | - | 15,392,022 | 68,263,115 |
|---|
| Total Liabilities, Deferred Inflows, and Fund Balances | $ 56,722,982 | $ 5,908,837 | $ 2,150,063 | $ 6,812,800 | $ - | $ 19,074,396 | $ 90,669,078 |
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