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COUNTY OF ADAMS, PENNSYLVANIA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION DECEMBER 31, 2025
Budgets and Budgetary Accounting
Legal Requirements
Commonwealth of Pennsylvania statutes require that County Governments establish budgetary systems and adopt annual operating budgets. The County's annual budget includes the General Fund and certain Special Revenue Funds and is based on estimates of revenues and expenditures approved by the Commissioners. The County adopts the budget on the same basis of accounting as reported in the fund financial statements. The County of Adams follows these procedures in establishing the budgetary data reflected in the financial statements:
County Budget Process
During the 3rd quarter each year the Budget and Purchasing Department prepares and distributes to all department directors budgetary worksheets. The worksheets are used as a tool for department directors to provide their projections for the current year and the next year. Also, worksheets allow for multi-year planning. The County utilizes Target Based budgeting for their new budget process.
The County Manager and Budget and Purchasing Director in conjunction with the Commissioners interview all department directors to discuss their budgets as submitted and allow them to substantiate projected revenues and expenditures.
The Budget and Purchasing Department assembles the preliminary projections of revenues and expenditures into a formal budget incorporating any revisions or adjustments resulting from the Commissioner's review.
Public meetings are conducted on the proposed budget. The proposed budget is available for public inspection for 20 days prior to final adoption.
After the 20-day inspection period, but prior to December 31, the County Commissioners adopt the final budget by enacting an appropriate resolution.
Formal budgetary process is employed as a planning device. The adopted budget is on a basis consistent with GAAP. Budget amounts are as originally adopted, or as amended by the County Commissioners.
Level of Control
The County maintains budgeting control at the individual fund level.
Lapsing of Appropriations
Unexpended appropriations lapse at year-end.