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The County is a participant with York County in joint ventures that provide services to the constituents of all the participants. The County has no interest in the equity of these organizations and therefore these entities are not included in its financial reporting entity (condensed financial information relative to these entities is included in the notes herein):
| Name of Organization | York/Adams Mental Health/ Intellectual and Developmental Disabilities | York/Adams Drug and Alcohol Program | York/Adams HealthChoices Program |
|---|---|---|---|
| Services Provided | Mental Health/ Intellectual and Developmental Disabilities | Drug and Alcohol Program | Managed Care Program |
| Adams County Board Representation | 3 of 6 | 3 of 6 | 3 of 6 |
| Fiscal Year | 12/31/25 | 12/31/25 | 12/31/25 |
| Total Assets | $ 14,027,986 | $ 3,367,309 | $ 76,550,603 |
| Equity | - | - | - |
| Operating Revenue | $ 32,294,528 | $ 7,872,573 | $174,974,464 |
| Net Income (Loss) | - | - | - |
| Adams County Contribution to Operations | $ 1,105,810 | $ 56,876 | $ - |
The above joint ventures are included in York County's Annual Comprehensive Financial Report and are available for inspection in the York County Controller's Office, Administrative Center, 28 East Market Street, York, Pennsylvania 17401.
The Government-wide financial statements (i.e., statement of net position, and the statement of activities) report information on all the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements except for certain interfund services provided and used between functions. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely, to a significant extent, on fees and charges for support.
The Statement of Activities demonstrates the degree to which direct expenses of a given function or segment is affected by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment; and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or