In accordance with Governmental Accounting Standards Board guidance, Adams County includes reports on expenditures grouped by “functions,” which are related activities, programs, or departments aimed at accomplishing a major service or regulatory responsibility of county government. These broad functional categories are intended to assist the taxpayer in understanding the cost of governmental services and the portion of the services paid for by local taxes as opposed to other funding sources, such as state or federal grants.
Adams County reports the following functional categories:
Conservation and Development includes the Conservation District, Penn State Cooperative Extension and the Community Block Grant Program run by Adams County Office of Planning and Development.
Culture and Recreation includes the Hotel Tax program and specific statutory, historical preservation, and economic development programs funded by the Hotel Tax.
Debt Service reflects scheduled payments for the long-term debt of the County.
General Government – Administration represents the bulk of county offices, including the elected offices of the Commissioners, Treasurer, Recorder of Deeds/Register of Wills, and Controller, and core County services, including Building & Maintenance, Elections/Voter Registration, Budget and Purchasing, Human Resources, Information Technology, Office of Planning and Development, Tax Services, and the Solicitor.
General Government – Judicial includes all departments under the direct control of the Courts (Court Administration, Operational Services, Magisterial District Justices, Probation, Domestic Relations, and Law Library) as well as other departments substantially related to the judicial process including the Prothonotary, Clerk of Courts, District Attorney, Public Defender, Victim Witness, and Sheriff.
Human Services includes Children & Youth Services and Veteran's Affairs.
Public Safety departments include Emergency Services (911 Center), Adams County Adult Correction Facility, Protective Inspections, Coroner, and Courthouse Security.
Public Works includes the Liquid Fuels and Bridge Improvement programs supporting maintenance and improvement of the County's 42 bridges.