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COUNTY OF ADAMS, PENNSYLVANIA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 2025
| Restricted (Continued) |
| Conservation District ( Conservation and Development) | $ 6,174,196 |
|---|
| This line item represents amounts that are restricted for various capital projects of the County |
| Home Fund (Conservation and Development) | $ 329 |
|---|
| This line item represents amounts that are restricted by grantors for future expenditures for community rehab projects. |
| Affordable Housing (Conservation and Development) | $ 405,332 |
|---|
| This line item represents amounts collected from the recording of fees for mortgages deeds to enchance local affordable housing efforts |
| Hotel Tax (Culture and Recreation) | $ 1,090,975 |
|---|
| This line item represents amounts that are restricted for the levying and setting of Hotel room rental tax by the County government for the purposes of economic development and historic preservation. |
| Court Reserved Fund (Judicial) | $ 981,710 |
|---|
| This line item represents amounts that are restricted to track court related revenues such as Offender Supervision fees, treatment fees, and Youth offender education fees. |
| Equitable Sharing Law Enforcement (Public Safety) | $ 6,904 |
|---|
| This line item represents amounts collected from the proceeds from forfeited property to offset the cost of investigation and seizing of assets |
| Coroner's VSIA (Public Safety) | $ 13,725 |
|---|
| This line item represents amounts that are restricted by grantors for purchases of equipment, training, and office and laboratory facility improvement |