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COUNTY OF ADAMS, PENNSYLVANIA NOTES TO COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES DECEMBER 31, 2025

The Act 13 Bridge Improvements Fund is a special revenue fund for the administration of the Act 13 Marcellus Shale monies that are specifically to be used for at risk bridges.

The Parks and Recreation Green Space Fund is a special revenue fund for the administration of the County's Parks, Recs & Green Space Grant Program. Funded by Act 13 Marcellus Shale monies and County contributions.

The Equitable Sharing Law Enforcement is a special revenue fund used to account for the share of proceeds from federally forfeited assets in cases where the County participated in federal investigations leading to the seizure of assets.

The Conservation District Fund is a special revenue fund used to account for the County's natural resources, land prevention and debt service.

The Capital Reserve Fund is used for capital budget transactions. Funded by appropriations from the General Fund and debt issued for capital item purchases.

The County Records Improvement Fund is a special revenue fund used to account for the records improvement activities of County offices.

The 2020 Capital Projects Fund is used to account for capital additions to the County and future capital projects of the County.