Page 33
COUNTY OF ADAMS, PENNSYLVANIA STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2025
Functions/Programs Expenses Indirect Expenses Allocation Program Revenues Net (Expense) Revenue and Changes in Net Position
Charges for Services Operating Grants and Contributions Capital Grants and Contributions Primary Government Government Activities Business-type Activities Total
Primary government:
Governmental activities:
General Government - Admin $ 19,142,604 $ (5,690,318) $ 1,780,300 $ 995,696 - (10,676,290) $ (10,676,290)
General Government - Judicial 15,955,944 2,487,894 3,240,186 2,085,988 - (13,117,664) (13,117,664)
Public Safety 25,512,841 2,290,790 2,509,116 2,982,434 - (22,312,081) (22,312,081)
Public Works 816,282 9,830 - 635,522 - (190,590) (190,590)
Human Services 12,821,152 781,749 95,386 9,421,920 - (4,085,595) (4,085,595)
Culture and Recreation 3,666,138 - 7,666 70,133 - (3,588,339) (3,588,339)
Conservation and Development 7,441,945 120,055 456,918 4,899,959 - (2,205,123) (2,205,123)
Interest on Debt Service 2,148,933 - - - - (2,148,933) (2,148,933)
Total governmental activities 87,505,839 - 8,089,572 21,091,652 - (58,324,615) (58,324,615)
Business-type activity:
Economic Development 234,976 - 10,384 258,770 - - $ 34,178 34,178
Total business-type activities 234,976 - 10,384 258,770 - - 34,178 34,178
Total Primary government $ 87,740,815 $ - $ 8,099,956 $ 21,350,422 $ - (58,324,615) 34,178 (58,290,437)
General revenues:
Property taxes, levied for general purposes52,694,896-52,694,896
Per capita taxes365,891-365,891
Hotel taxes3,234,638-3,234,638
Unrestricted investment earnings2,992,9725422,993,514
Miscellaneous1,638,396-1,638,396
Total general revenues60,926,79354260,927,335
Change in net position2,602,17834,7202,636,898
Net position - beginning87,658,043(410,449)87,247,594
Net position/(deficit) - ending$ 90,260,221$ (375,729)$ 89,884,492
The accompanying notes are an integral part of the financial statements