COUNTY OF ADAMS, PENNSYLVANIA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2025

GeneralChildren & Youth911 FundOpioid Settlement FundConservation DistrictNon Governe Fund
Revenues
Taxes$ 52,812,139$ -$ -$ -$ -$ -
Intergovernmental Revenues2,179,5679,243,6512,644,662---
Charges for Services5,193,905-665519,022--
Interest and Rents2,021,527-1,58452,913--
License and Permits150,640-----
Court Costs and Fines1,674,635-----
Miscellaneous1,586,91644,976----
Total Revenues65,619,3299,288,6272,646,911571,935--
Expenditures
Current:
General Government - Administrative16,378,218-----
General Government - Judicial14,517,678-----
Public Safety16,659,906-3,303,798---
Public Works------
Human Services911,08511,273,932-128,422--
Culture and Recreation------
Conservation and Development582,368-----
Debt Service
Principal5,610,17625,925262,277---
Interest1,593,0334,131343,251---
Capital Outlay583,13239,603----
Total Expenditures56,835,59611,343,5913,909,326128,422--
Excess/(Deficiency) of Revenues Over (Under)
Expenditures8,783,733(2,054,964)(1,262,415)443,513--
Other Financing Sources (Uses)
Financing Lease Issuance165,26839,603----
Subscription Financing Issuance296,653-----
Transfers In1,512,2642,015,3611,262,415---
Transfers (Out)(5,520,786)-----
Total Other Financing Sources (Uses)(3,546,601)2,054,9641,262,415---
Net change in fund balances5,237,132--443,513--
Fund Balances - Beginning of Year, As Previously Presented45,363,012--1,827,4365,570,577-
Change within financial reporting entity (major to nonmajor)----(5,570,577)-
Fund Balances, Beginning of Year, As adjusted or restated (Note 22)45,363,012--1,827,436--
Fund Balances - End of Year$ 50,600,144$ -$ -$ 2,270,949-$ -

The accompanying notes are in integral part of the financial statements

  • Total Revenues 65,619,329 9,288,627 2,646,911 571,935 -
  • Total Expenditures 56,835,596 11,343,591 3,909,326 128,422 -
  • Fund Balances - Beginning of Year, As Previously Presented 45,363,012 - - 1,827,436 5,570,577
  • Fund Balances, Beginning of Year, As adjusted or restated (Note 22) 45,363,012 - - 1,827,436 -
  • Fund Balances - End of Year $ 50,600,144 $ - - 2,270,949 - $