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COUNTY OF ADAMS, PENNSYLVANIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) DECEMBER 31, 2025

SPECIAL REVENUE FUNDS
AssetsHotel TaxCourt Reserved FundCoroner's VSIAAct 13 Bridge ImprovementsParks and Recreation Green SpaceCounty Records ImprovementEquitable Sharing Law EnforcementConservation DistrictCapital Reserve2020 Capital ProjectsTotal Nonmajor Governmental Funds
Cash and Cash Equivalents$ 1,146,329$ 981,710$ 13,725$ 981,451$ 987,427317,7536,9042,562,815$ -$ -$ 11,884,825
Restricted Cash---------545,477545,477
Investments-------4,764,939--4,764,939
Receivables
Accounts, net421----1,926----44,141
Taxes299,304---------299,304
Notes Receivable----------100,681
Lease Receivable-------357,967--357,967
Due From Other Funds----------66,725
Due From Other Governments-------533,787--984,522
Other Assets-------10,511--25,815
Total Assets$ 1,446,054$ 981,710$ 13,725$ 981,451$ 987,427319,679$ 6,904$ 8,230,019$ -$ 545,477$ 19,074,396
Liabilities
Accounts Payable$ 355,079$ -$ -$ -$ -$ -$ -$ 7,516$ 119,525$ 98,688$ 894,485
Accrued Liabilities-------28,528--29,983
Unearned Revenue-------1,683,997--1,759,969
Due To Other Funds---------4,394662,155
Total Liabilities355,079------1,720,041119,525103,0823,346,592
Deferred Inflows of Resources
Leases-------323,643--323,643
Unavailable Grant Funds-------12,139--12,139
Total Deferred Inflows of Resources-------335,782--335,782
Fund Balances
Restricted:
Capital Projects---------442,395442,395
Public Works----981,451-----1,431,159
Judicial-981,710--------2,888,480
Public Safety--13,725----6,904--1,035,316
Cultural and Recreation1,090,975---987,427-----2,078,402
Conservation and Development-------6,174,196--6,892,624
General Government-----319,679----743,171
Unassigned--------(119,525)-(119,525)
Total Fund Balance1,090,975981,71013,725981,451987,427319,6796,9046,174,196(119,525)442,39515,392,022
Total Liabilities, Deferred Inflows and Fund Balance$ 1,446,054$ 981,710$ 13,725$ 981,451$ 987,427319,679$ 6,904$ 8,230,019$ -$ 545,477$ 19,074,396