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COUNTY OF ADAMS, PENNSYLVANIA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 2025
NOTE 15: FUND BALANCES/NET POSITION
The constraints of fund balances included in the fund financial statements represent portions of fund balances that are nonspendable, restricted, or assigned for various purposes and are not available for the payment of other subsequent expenditures. The following nonspendable, restricted, and assigned fund balances are included in the fund financial statements.
General Fund
| Nonspendable | |
| This line item represents amounts for prepaid expenses. | $ 181,603 |
|---|---|
| This line item represents amounts for loans receivable | $ 585,000 |
| Assigned | |
| This line item represents amounts assigned for the subsequent years' budget. | $ 5,000,000 |
| Opioid Settlement Fund | |
| Restricted | $ 2,270,949 |
| This line item represents amounts that are restricted for the expenditures in accordance with an Opioid litigation settlement. | |
| Nonmajor Funds | |
| Restricted | |
| Act 13 Fund (Public Works) |  981,451 |
| This line item represents amounts that are restricted for the expenditures in accordance with Act 13. | |
| Liquid Fuels Tax (Public Works) |  449,708 |
| This line item represents amounts that are restricted by grantors for the future payments of expenditures for the building and improvement of roads and bridges. | |
| Records Management (General Government) |  423,492 |
| This line item represents amounts that are restricted for improvements in the for the County as well as the Register of Wills, Recorder of Deeds' Office, Clerk of Courts, and Prothonotary offices | |
| County Records Improvement (General Government) | $ 319,679 |
| This line item represents amounts that are restricted for records improvements in the County. | |
| 2020 Capital Projects Fund |  442,395 |
| This line item represents amounts that are restricted for various capital projects of the County. | |