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

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2016201720182019202020212022202320242025
Revenues
Taxes$ 38,895,234$ 39,739,913$ 42,004,954$ 42,210,210$ 41,151,110$ 43,115,538$ 46,430,874$ 47,597,105$ 48,063,178$ 56,046,777
Intergovernmental Revenues29,410,20928,102,03315,222,91714,753,61126,284,23721,480,65831,486,28328,957,53319,408,00321,091,652
Charges for Services5,917,9316,853,1366,943,7295,925,0705,961,5866,222,5036,363,2187,023,4098,432,5396,725,130
Interest and Rents479,090757,1051,019,7101,608,004959,979924,4941,058,8452,285,5243,528,5472,992,972
License and Permits138,165142,68659,792129,346135,44462,700193,009148,465148,396150,640
Court Costs and Fines694,30469,25094,7261,302,0761,223,3471,501,8621,556,8301,611,1401,870,0981,674,635
Miscellaneous571,2372,106,964568,7921,035,1131,653,3041,120,7331,188,8601,281,9321,260,9191,638,396
Total Revenues76,106,17077,771,08765,914,62066,963,43077,369,00774,428,48888,277,91988,905,10882,711,68090,320,202
Expenditures
Current:
General Government-Administrative11,370,68017,215,04812,088,36313,191,02612,987,36013,123,81013,499,26313,106,39314,732,16316,403,502
General Government-Judicial6,764,2477,169,7957,299,2428,117,58814,056,40215,145,21216,021,46315,783,81815,983,17915,041,437
Public Safety18,263,50919,211,32920,491,35021,365,60118,729,37718,216,86018,503,00619,108,23720,092,28020,285,119
Public Works190,348674,438246,900957,389393,215700,953804,632586,655507,762785,849
Human Services26,935,05019,675,15910,787,11611,527,11318,520,27415,987,65114,910,87913,492,76212,253,11012,313,439
Culture and Recreation2,525,6902,567,0672,568,8632,834,6952,644,5472,699,7013,118,4113,294,7273,493,0943,529,455
Conservation and Development2,580,6442,861,7942,252,9472,075,9692,126,0192,991,9493,515,8553,463,7812,493,2507,067,889
Debt Service
Principal11,626,85828,355,3523,336,0573,411,7943,522,5662,393,2135,110,3986,077,1835,785,4225,923,133
Interest2,594,5572,631,6222,620,2282,544,9572,155,5082,079,9672,321,9962,183,2422,076,2331,941,964
Bond Interest Costs-267,161--------
Capital Outlay5,104,2097,984,4411,027,2821,618,8454,640,9533,255,47512,612,6754,279,4544,059,7584,397,391
Total Expenditures87,955,792108,613,20662,718,34867,644,97779,776,22176,594,79190,418,57881,376,25281,476,25187,689,178
Other Financing Sources (uses)
Financing Lease Issuance------9,725,542138,495835,121204,871
Subscription Asset Issuance-------1,580,7491,180,451296,653
Sale of an Asset----------
Transfers In8,375,16910,383,8276,484,8978,663,1754,474,7137,340,56416,400,92416,808,6195,538,8127,032,511
Transfers Out(9,064,438)(10,383,827)(6,484,897)(8,663,175)(4,474,713)(7,340,564)(16,400,924)(16,808,619)(5,538,812)(7,032,511)
Issuance of Notes Payable445,021--
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--10,077,483-9,725,5422,164,2652,015,572501,524
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$ 9,693,121$ 3,251,001$ 3,132,548
Debt service as a percentage of noncapital expenditures17.2%31.1%9.7%9.0%7.6%6.1%9.6%10.7%10.2%9.4%

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