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COUNTY OF ADAMS, PENNSYLVANIA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2025
| General | Children & Youth | 911 Fund | Opioid Settlement Fund | Conservation District | Nonmajor Governmental Funds | Total Governmental Funds | |
|---|---|---|---|---|---|---|---|
| Revenues | $ 52,812,139 | $ - | $ - | $ - | $ - | $ 3,234,638 | $ 56,046,777 |
| Taxes | 2,179,567 | 9,243,651 | 2,644,662 | - | - | 7,023,772 | 21,091,652 |
| Intergovernmental Revenues | 5,193,905 | - | 665 | 519,022 | - | 1,011,538 | 6,725,130 |
| Charges for Services | 2,021,527 | - | 1,584 | 52,913 | - | 916,948 | 2,992,972 |
| Interest and Rents | 150,640 | - | - | - | - | - | 150,640 |
| License and Permits | 1,674,635 | - | - | - | - | - | 1,674,635 |
| Court Costs and Fines | 1,586,916 | 44,976 | - | - | - | 6,504 | 1,638,396 |
| Miscellaneous | |||||||
| Total Revenues | 65,619,329 | 9,288,627 | 2,646,911 | 571,935 | - | 12,193,400 | 90,320,202 |
| Expenditures | |||||||
| Current: | |||||||
| General Government - Administrative | 16,378,218 | - | - | - | - | 25,284 | 16,403,502 |
| General Government - Judicial | 14,517,678 | - | - | - | - | 523,759 | 15,041,437 |
| Public Safety | 16,659,906 | - | 3,303,798 | - | - | 321,415 | 20,285,119 |
| Public Works | - | - | - | - | - | 785,849 | 785,849 |
| Human Services | 911,085 | 11,273,932 | - | 128,422 | - | - | 12,313,439 |
| Culture and Recreation | - | - | - | - | - | 3,529,455 | 3,529,455 |
| Conservation and Development | 582,368 | - | - | - | - | 6,485,521 | 7,067,889 |
| Debt Service | |||||||
| Principal | 5,610,176 | 25,925 | 262,277 | - | - | 24,755 | 5,923,133 |
| Interest | 1,593,033 | 4,131 | 343,251 | - | - | 1,549 | 1,941,964 |
| Capital Outlay | 583,132 | 39,603 | - | - | - | 3,774,656 | 4,397,391 |
| Total Expenditures | 56,835,596 | 11,343,591 | 3,909,326 | 128,422 | - | 15,472,243 | 87,689,178 |
| Excess/(Deficiency) of Revenues Over (Under) | |||||||
| Expenditures | 8,783,733 | (2,054,964) | (1,262,415) | 443,513 | - | (3,278,843) | 2,631,024 |
| Other Financing Sources (Uses) | |||||||
| Financing Lease Issuance | 165,268 | 39,603 | - | - | - | - | 204,871 |
| Subscription Financing Issuance | 296,653 | - | - | - | - | - | 296,653 |
| Transfers In | 1,512,264 | 2,015,361 | 1,262,415 | - | - | 2,242,471 | 7,032,511 |
| Transfers (Out) | (5,520,786) | - | - | - | - | (1,511,725) | (7,032,511) |
| Total Other Financing Sources (Uses) | (3,546,601) | 2,054,964 | 1,262,415 | - | - | 730,746 | 501,524 |
| Net change in fund balances | 5,237,132 | - | - | 443,513 | - | (2,548,097) | 3,132,548 |
| Fund Balances - Beginning of Year, As Previously Presented | 45,363,012 | - | - | 1,827,436 | 5,570,577 | 12,369,542 | 65,130,567 |
| Change within financial reporting entity (major to nonmajor) | - | - | - | - | (5,570,577) | 5,570,577 | - |
| Fund Balances, Beginning of Year, As adjusted or restated (Note 22) | 45,363,012 | - | - | 1,827,436 | - | 17,940,119 | 65,130,567 |
| Fund Balances - End of Year | $ 50,600,144 | $ - | $ - | $ 2,270,949 | - | $ 15,392,022 | $ 68,263,115 |