COUNTY OF ADAMS, PENNSYLVANIA Changes in Fund Balances of Governmental Funds Last Ten Years (modified accrual basis of accounting)

20162017201820192020202120222023
Revenues
Taxes$ 38,895,234$ 39,739,913$ 42,004,954$ 42,210,210$ 41,151,110$ 43,115,538$ 46,430,874$ 47,597,744
Intergovernmental Revenues29,410,20928,102,03315,222,91714,753,61126,284,23721,480,65831,486,28328,957,744
Charges for Services5,917,9316,853,1366,943,7295,925,0705,961,5866,222,5036,363,2187,023,744
Interest and Rents479,090757,1051,019,7101,608,004959,979924,4941,058,8452,285,744
License and Permits138,165142,68659,792129,346135,44462,700193,009148,744
Court Costs and Fines694,30469,25094,7261,302,0761,223,3471,501,8621,556,8301,611,744
Miscellaneous571,2372,106,964568,7921,035,1131,653,3041,120,7331,188,8601,281,744
Total Revenues76,106,17077,771,08765,914,62066,963,43077,369,00774,428,48888,277,91988,905,744
Expenditures
Current:
General Government-Administrative11,370,68017,215,04812,088,36313,191,02612,987,36013,123,81013,499,26313,106,744
General Government-Judicial6,764,2477,169,7957,299,2428,117,58814,056,40215,145,21216,021,46315,783,744
Public Safety18,263,50919,211,32920,491,35021,365,60118,729,37718,216,86018,503,00619,108,744
Public Works190,348674,438246,900957,389393,215700,953804,632586,744
Human Services26,935,05019,675,15910,787,11611,527,11318,520,27415,987,65114,910,87913,492,744
Culture and Recreation2,525,6902,567,0672,568,8632,834,6952,644,5472,699,7013,118,4113,294,744
Conservation and Development2,580,6442,861,7942,252,9472,075,9692,126,0192,991,9493,515,8553,463,744
Debt Service
Principal11,626,85828,355,3523,336,0573,411,7943,522,5662,393,2135,110,3986,077,744
Interest2,594,5572,631,6222,620,2282,544,9572,155,5082,079,9672,321,9962,183,744
Bond Interest Costs-267,161------
Capital Outlay5,104,2097,984,4411,027,2821,618,8454,640,9533,255,47512,612,6754,279,744
Total Expenditures87,955,792108,613,20662,718,34867,644,97779,776,22176,594,79190,418,57881,376,744
Other Financing Sources (uses)
Financing Lease Issuance------9,725,542138,744
Subscription Asset Issuance-------1,580,744
Sale of an Asset--------
Transfers In8,375,16910,383,8276,484,8978,663,1754,474,7137,340,56416,400,92416,808,744
Transfers Out(9,064,438)(10,383,827)(6,484,897)(8,663,175)(4,474,713)(7,340,564)(16,400,924)(16,808,744)
Issuance of Notes Payable
Proceeds From Issuance of Refunding of Bonds8,912,00024,015,000--23,620,000---
Payments to redeem bonds----(23,435,651)---
Proceeds From Issuance of Long Term Debt10,796,27910,660,000--9,670,000---
Bond Discount-(84,469)------
Bond Premium883,7141,424,807--223,134---
Total Other Financing Sources (uses)19,902,72436,015,338--10,077,483-9,725,5422,164,744
Net Change in Fund Balances$ 8,053,102$ 5,173,219$ 3,196,272$ (681,547)$ 7,670,269$ (2,166,303)$ 7,584,883$ 9,693,744
Debt service as a percentage of noncapital expenditures17.2%31.1%9.7%9.0%7.6%6.1%9.6%10.0%

Source: Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds, Financial Statements