ADAMS COUNTY, PENNSYLVANIA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2025
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Governmental Activities-Expenses (continued)
Public Works includes the Liquid Fuels and Bridge Improvement programs that support the maintenance and improvement of the County's 42 bridges. Expenses in this area increased by 68% from the prior year. In 2025, the County continued working with the County Engineer inspecting the 42 county owned bridges and began making the necessary repairs.
Human Services expenses increased 8% in 2025, with total costs of $13.6 million. This category represents 16% of total governmental activities expenses. In addition to Children and Youth Services and Veteran's Affairs, it also includes county grants and federal grants. In 2025, Children and Youth Services saw a $1 million increase over prior year. Salaries and benefits, professional services, minor equipment, and client assistance were all contributing factors.
Conservation and Development includes the Conservation District, Penn State Cooperative Extension and the Community Block Grant Program administered by the Planning and Development office. Expenses totaled $7.5 million or 9% of total governmental activities. This represented an increase of 186% over prior year. The CDBG program reimbursed $1.2 million to project recipients, the County awarded Affordable Housing grants totaling $1 million, and the County purchased 11 easements totaling $756,000 more than prior year.
The remaining program expenses, $3.6 million or 4% of total expenses, were for Culture and Recreation. This category includes the Hotel Tax program, which distributes funds for local county grants, tourist promotion, and specific statutory, historical preservation, and economic development programs.
Interest on long-term debt totaled $2.1 million or 2% of total expenses. This represented a 6% decrease from 2024. In 2020, the County issued the General Obligation Bonds, Series 2020 A & B. As a result of the structuring of Series B, an advanced refunding of previous issues, the County was able to reduce interest paid on its long-term debt.
Business-Type Activities
In 2025, total revenues decreased $1.9 million for the County's business-type activities. In 2024 the Adams County Industrial Development Authority received $2 million from the Commonwealth of Pennsylvania Redevelopment Assistance Capital Program (RACP) that was passed through to ERY Properties, LLC for the development and construction of the 90-acre Berlin Junction Manufacturing Center near New Oxford, PA.