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COUNTY OF ADAMS, PENNSYLVANIA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2025
Business-Type ActivityGovernmental Activities
Adams County IDAInternal Service Fund
Cash Flows From Operating Activities
Receipts from Users$ 17,745$ 8,100,495
Payments for Self-Insurance Claims and Professional Services-(11,673,943)
Payments to suppliers(63,309)-
Net Cash Used In Operating Activities(45,564)(3,573,448)
Cash Flows from Noncapital Financing Activities
Cash Receipts from Grants115,553-
Cash Expenditures from Grants(155,831)-
Proceeds from Primary Government (Adams County)126,000-
Net Cash Provided by Noncapital Financing Activities85,722-
Cash Flows from Capital and Related Financing Activities:
Principal payments on lease liability(15,684)-
Interest paid on lease liability(2,316)-
Net Cash Used In Capital and Related Financing Activities(18,000)-
Cash Flows from Investing Activities
Payments on notes receivable5,483-
Interest Income5423,201
Net Cash Provided By Investing Activities6,0253,201
Net Increase/(Decrease) in Cash and Cash Equivalents28,183(3,570,247)
Cash and Cash Equivalents, Beginning of Year53,8813,851,501
Cash and Cash Equivalents, End of Year$ 82,064$ 281,254
Reconciliation of operating income (loss) to net cash used in operating activities$ (93,506)$ (3,511,749)
Adjustments to Reconcile Operating Income (Loss) to Net Cash Used in Operating Activities10,162-
Amortization Expense37,149-
Non-reimbursable grant expenditures
Change in assets and liabilities
Accounts Receivable(2,727)(206,830)
Accounts Payable3,358447,183
Due to Other Funds-(302,052)
Net cash used in operating activities$ (45,564)$ (3,573,448)
The accompanying notes are an integral part of the financial statements