When Allegheny County receives money from fees, forfeiture, or State/Federal legislation that (1) generates a non-specified amount of revenue, and (2) must be used for a specific purpose (due to rules in a contract, regulation, or legislation), the County will create a special account for that project.

This dashboard shows cash balances, revenues, and expenditures for each of the County’s special accounts, along with a brief description of the purpose of the account.

The County uses modified accrual-based accounting for special accounts, which means that revenues and expenditures are recognized when they’re earned/incurred and not when the money is actually received/paid. Some accounts then may show negative cash balances for the current year, indicating that the account is waiting on money from the state or from within the County to be transferred. Similarly, accounts may show negative revenue earlier in the year, indicating receivables from the prior year where funds have not yet been received.