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ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Cash Flows) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 35,752 $ 27,834
Gain on sale of low-income housing partnership (421) 0
Net Cash Provided by Operating Activities 39,201 42,126
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds from sale of low-income housing partnerships 421 0
Proceeds from sales of equity securities 811 0
Net Cash (Used in) Provided by Investing Activities (331,723) 60,521
CASH FLOWS USED IN FINANCING ACTIVITIES    
Proceeds from long-term borrowings 1,500 15,000
Repayments on long-term debt (15,200) (34,045)
Common stock repurchased (6,682) (1,517)
Proceeds from issuance of common stock 713 60
Dividends paid (9,117) (8,968)
Net Cash (Used in) Provided by Financing Activities (249,448) 208,132
Net (Decrease) Increase in Cash and Cash Equivalents (541,970) 310,779
CASH AND CASH EQUIVALENTS — BEGINNING 710,131 399,352
CASH AND CASH EQUIVALENTS — ENDING 168,161 710,131
Corporation    
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income 35,752 27,834
Equity in undistributed earnings of subsidiaries (27,240) (19,450)
(Increase) Decrease in receivable from banking subsidiary (311) 54
Gain on sale of securities (13) 0
Net (losses) gains on equity securities (177) 468
Gain on sale of low-income housing partnership (421) 0
Other (308) 555
Net Cash Provided by Operating Activities 7,636 8,525
CASH FLOWS FROM INVESTING ACTIVITIES    
Return on investment from subsidiary 13,000 0
Proceeds from sale of low-income housing partnerships 421 0
Proceeds from sales of equity securities 811 0
Net Cash (Used in) Provided by Investing Activities 14,232 0
CASH FLOWS USED IN FINANCING ACTIVITIES    
Proceeds from long-term borrowings 0 15,000
Repayments on long-term debt (2,700) (6,329)
Common stock repurchased (6,681) (1,517)
Proceeds from issuance of common stock 1,442 343
Dividends paid (9,117) (8,968)
Net Cash (Used in) Provided by Financing Activities (17,056) (1,471)
Net (Decrease) Increase in Cash and Cash Equivalents 4,812 7,054
CASH AND CASH EQUIVALENTS — BEGINNING 13,451 6,397
CASH AND CASH EQUIVALENTS — ENDING $ 18,263 $ 13,451