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Special revenue funds are used to account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes. The County adopts budgets for the following nonmajor special revenue funds: Liquid Fuels Fund, Hazardous Materials Fund, the Act 13 Bridge Improvements Fund, and the Hotel Tax Fund. The following nonmajor governmental funds are utilized to account for those financial activities:
The Juvenile Restitution Fund is a special revenue fund used to account for juvenile offender restitution revenues and expenditures.
The Liquid Fuels Fund is a special revenue fund used to account for state aid revenues and expenditures for the County's Liquid Fuels Program which funds a range of projects to support construction, reconstruction, maintenance and repair of county bridges.
The Domestic Relations Fund is a special revenue fund used to account for Title IV-D revenues received.
The Hazardous Materials Fund is a special revenue fund used to account for the revenues and expenditures for the County's Hazardous Materials program as defined in Act 165 of Title 35.
The Community Development Block Grant Fund is a special revenue fund used to account for revenues and expenditures as set forth in Act 179. Uses include housing rehabilitation, public services, community facilities, infrastructure improvement, development and planning.
The Ag Land Administration Fund is a special revenue fund for the Agricultural Land Preservation Program administered by the County with matching funds from the State.
The Law Enforcement Fund is a special revenue fund used to account for the purchase and distribution of law enforcement equipment.
The Commissary Fund is a special revenue fund used to account for revenues received from commissary commissions and expenditures for inmate welfare.
The Records Improvement Fund is a special revenue fund accounted for by division which includes: County Records Improvement, Register of Wills Automation, Recorder of Deeds Automation, Orphans Automation, Criminal Automation, Prothonotary Automation. These funds have a restricted fund balance.
The Home Fund is a special revenue fund used to account for the revenue received from the PA DCED for the administration of the Home Grant.
The Affordable Housing (Act 137) Fund is a Special revenue fund used to account for revenue collected from the recording of fees for mortgages and deeds to enhance local affordable housing efforts.
The Hotel Tax Fund is a special revenue fund for the administration of the County's Hotel Tax program.
The Court Reserved Fund is a special revenue fund used to account for the revenues of the Offender's Supervision program, treatment fees, and youth education fees.
The Coroner's VSIA Fund is a special revenue fund used to account for revenues received from death certifications from the Vital Statistics Improvement Account. Funds to be used per Act 122.