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COUNTY OF ADAMS, PENNSYLVANIA ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2025

TABLE OF CONTENTS (CONTINUED)

Page Other Supplementary Information ..... 88 Combining and Individual Fund Financial Statements and Schedules ..... 89 Combining Balance Sheet – Nonmajor Governmental Funds ..... 91 Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) – Nonmajor Governmental Funds ..... 93 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Liquid Fuels ..... 95 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Hazardous Materials ..... 96 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Act 13 Bridge Improvements ..... 97 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Hotel Tax Fund ..... 98 Combining Statement of Fiduciary Net Position – Fiduciary Funds ..... 99 Combining Statement of Changes in Fiduciary Net Position – Fiduciary Funds ..... 101 Schedule of County Functions ..... 103 STATISTICAL SECTION ..... 104 Net Position by Component – Last Ten Years ..... 105 Changes in Net Position – Last Ten Years ..... 106 Governmental Activities Tax Revenues by Source – Last Ten Years ..... 108 Fund Balances of Governmental Funds – Last Ten Years ..... 109 Changes in Fund Balances of Governmental Funds – Last Ten Years ..... 110 General Governmental Expenditures by Function – Last Ten Years ..... 111 General Governmental Revenues by Source – Last Ten Years ..... 112 Governmental Funds Tax Revenues by Source – Last Ten Years ..... 113 Property Values – Last Ten Years ..... 114 Assessed and Estimated Actual Value of Taxable Property – Last Ten Years ..... 115 Real Estate Millage Rates – Direct and Overlapping Governments – Last Ten Years ..... 116 Property Tax Rates – Direct and Overlapping Governments – Last Ten Years ..... 117 Principal Property Taxpayers ..... 118 Real Estate Taxes Levied and Collected – Last Ten Years ..... 119 Ratio of Outstanding Debt by Type ..... 120 Ratio of Outstanding Debt to Assessed Value of Real Estate and General Obligation Debt Per Capita – Last Ten Years ..... 121 Direct and Overlapping Governmental Activities Debt ..... 122 Computation of Legal Debt Margin – Last Ten Years ..... 125