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COUNTY OF ADAMS, PENNSYLVANIA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 2025
| Restricted (Continued) |
| Law Enforcement (Public Safety) | $ 183,032 |
|---|
| This line item represents amounts that are restricted by grantors for purchase of law enforcement equipment. |
| Juvenile Restitution (Judicial) | $ 69,875 |
|---|
| This line item represents amounts that are restricted for restitution expenditures. |
| Ag Land Preservation (Conservation and Development) | $ 312,767 |
|---|
| This line item represents amounts that are restricted for land preservation. |
| Domestic Relations (Judicial) | $ 1,836,895 |
|---|
| This line item represents IV-D incentives funding restricted for program use. |
| Prison Commissary (Public Safety) | $ 831,655 |
|---|
| This line item represents amounts restricted for the Prison Commissary fund. |
| Parks and Recreation's Green Space Program (Culture and Recreation) | $ 987,427 |
|---|
This line item represents amounts restricted for the Green Space Program.
The Internal Service Fund, a proprietary fund, had a fund deficit of ($852,207) for the year ended December 31, 2025. The deficit is due to an increase in self-insurance claims in for the year ended December 31, 2025.
The Capital Reserve Fund had a fund deficit of ($119,525) due to a large payable balance at December 31, 2025.
Notes receivable represent amounts loaned to qualified County residents for Affordable Housing that are to be repaid to the County. The County has various loans that extend to different time periods with respective residents. The balance of the notes receivable at December 31, 2025 was $100,681.
The County loaned or paid funds to/on behalf of the Adams County Industrial Development Authority in which the Authority was able to purchase four properties. Upon sale of these lots, proceeds will be transferred to the County until the loan is satisfied. The balance outstanding as of December 31, 2025 was $585,000.