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COUNTY OF ADAMS, PENNSYLVANIA STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2025

Custodial Funds
Additions
Fees collected for other governments$ 18,751,549
Taxes collected for other governments3,902,099
Fees and fines collected6,055,755
Taxes collected1,267,315
Inmate account collections995,716
Interest122,041
Miscellaneous income3,266,166
Esceat23,433
Total Additions$ 34,384,074
Deductions
Payments of fees collected to other governments18,735,778
Payments of taxes collected to other governments3,882,075
Payments of fees and fines collected6,102,996
Payments of taxes collected1,265,703
Payments of inmate funds617,992
Interest122,692
Miscellaneous2,938,815
Esceat23,817
Total Deductions33,689,868
Change in Net Position694,206
Net position, beginning of year1,241,962
Net position - end of year$ 1,936,168

The accompanying notes are an integral part of the financial statements.