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COUNTY OF ADAMS, PENNSYLVANIA REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2025

Budget AmountsActual AmountsVariance with Final Budget Positive (Negative)
OriginalFinal
Revenues$ 52,849,500$ 52,849,500$ 52,812,139$ (37,361)
Taxes3,276,1703,276,1702,179,567(1,096,603)
Intergovernmental Revenues5,459,2405,459,2405,193,905(265,335)
Charges for Services1,168,0841,168,0842,021,527853,443
Interest and Rents140,665140,665150,6409,975
License and Permits1,634,4421,634,4421,674,63540,193
Court Costs and Fines785,900785,9001,586,916801,016
Other65,314,00165,314,00165,619,329305,328
Total Revenues65,314,00165,314,00165,619,329305,328
Expenditures
Current:
General Government - Administrative23,129,84523,129,84516,378,2186,751,627
General Government - Judicial17,331,35917,331,35914,517,6782,813,681
Public Safety19,086,84219,086,84216,659,9062,426,936
Public Works4,0004,000-4,000
Human Services414,385414,385911,085(496,700)
Conservation and Development1,700,9761,700,976582,3681,118,608
Debt Service
Principal4,640,0004,640,0005,610,176(970,176)
Interest1,528,3391,528,3391,593,033(64,694)
Capital Outlay--583,132(583,132)
Total Expenditures67,835,74667,835,74656,835,59611,000,150
Excess of Revenues Over (Under)
Expenditures(2,521,745)(2,521,745)8,783,73311,305,478
Other Financing Sources (Uses)
Financing Lease Issuance--165,268165,268
Subscription Financing Issuance--296,653296,653
Transfers In1,475,8331,475,8331,512,26436,431
Transfers (Out)(5,505,908)(5,505,908)(5,520,786)(14,878)
Total Other Financing Sources (Uses)(4,030,075)(4,030,075)(3,546,601)483,474
Net change in fund balances(6,551,820)(6,551,820)5,237,13211,788,952
Fund Balances - Beginning of Year6,551,8206,551,82045,363,01238,811,192
Fund Balances - End of Year$ -$ -$ 50,600,144$ 50,600,144