COUNTY OF ADAMS, PENNSYLVANIA
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2025
| Functions/Programs | Expenses | Indirect Expenses Allocation | Program Revenues | Net (Expenses) |
|---|
| Charges for Services | Operating Grants and Contributions | Capital Grants and Contributions | Governmental Activities |
| Primary government: | | | | | | |
| Governmental activities: | | | | | | |
| General Government - Admin | $ 19,142,604 | $ (5,690,318) | $ 1,780,300 | $ 995,696 | $ - | $ (10,676,290) |
| General Government - Judicial | 15,955,944 | 2,487,894 | 3,240,186 | 2,085,988 | - | (13,117,664) |
| Public Safety | 25,512,841 | 2,290,790 | 2,509,116 | 2,982,434 | - | (22,312,081) |
| Public Works | 816,282 | 9,830 | - | 635,522 | - | (190,590) |
| Human Services | 12,821,152 | 781,749 | 95,386 | 9,421,920 | - | (4,085,595) |
| Culture and Recreation | 3,666,138 | - | 7,666 | 70,133 | - | (3,588,339) |
| Conservation and Development | 7,441,945 | 120,055 | 456,918 | 4,899,959 | - | (2,205,123) |
| Interest on Debt Service | 2,148,933 | - | - | - | - | (2,148,933) |
| Total governmental activities | 87,505,839 | - | 8,089,572 | 21,091,652 | - | (58,324,615) |
| Business-type activity: | | | | | | |
| Economic Development | 234,976 | - | 10,384 | 258,770 | - | - |
| Total business-type activities | 234,976 | - | 10,384 | 258,770 | - | - |
| Total Primary government | $ 87,740,815 | $ - | $ 8,099,956 | $ 21,350,422 | $ - | (58,324,615) |
| Taxes: | | |
|---|
| Property taxes, levied for general purposes | 52,694,896 | |
|---|
| Per capita taxes | 365,891 | |
|---|
| Hotel taxes | 3,234,638 | |
|---|
| Unrestricted investment earnings | 2,992,972 | |
|---|
| Miscellaneous | 1,638,396 | |
|---|
| Total general revenues | 60,926,793 | |
|---|
| Change in net position | 2,602,178 | |
|---|
| Net position - beginning | 87,658,043 | |
|---|
| Net position/(deficit) - ending | $ 90,260,221 | |
|---|