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COUNTY OF ADAMS, PENNSYLVANIA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2025
| Business-Type Activity | Governmental Activities | ||
|---|---|---|---|
| Adams County IDA | Internal 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 Grants | 115,553 | - | |
| Cash Expenditures from Grants | (155,831) | - | |
| Proceeds from Primary Government (Adams County) | 126,000 | - | |
| Net Cash Provided by Noncapital Financing Activities | 85,722 | - | |
| 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 receivable | 5,483 | - | |
| Interest Income | 542 | 3,201 | |
| Net Cash Provided By Investing Activities | 6,025 | 3,201 | |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 28,183 | (3,570,247) | |
| Cash and Cash Equivalents, Beginning of Year | 53,881 | 3,851,501 | |
| 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 Activities | 10,162 | - | |
| Amortization Expense | 37,149 | - | |
| Non-reimbursable grant expenditures | |||
| Change in assets and liabilities | |||
| Accounts Receivable | (2,727) | (206,830) | |
| Accounts Payable | 3,358 | 447,183 | |
| Due to Other Funds | - | (302,052) | |
| Net cash used in operating activities | $ (45,564) | $ (3,573,448) | |