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ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Cash Flows) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 31,688 $ 35,752
Gain on sale of low-income housing partnership 0 (421)
Net Cash Provided by Operating Activities 40,602 39,201
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds from sale of low-income housing partnerships 0 421
Proceeds from sales of equity securities 592 811
Net Cash (Used in) Provided by Investing Activities 15,437 (331,723)
CASH FLOWS USED IN FINANCING ACTIVITIES    
Proceeds from long-term borrowings 175,000 1,500
Repayments on long-term borrowings 0 (15,200)
Common stock repurchased (2,027) (6,682)
Common stock issued 721 713
Dividends paid (9,702) (9,117)
Net Cash Used In Financing Activities (158,242) (249,448)
Net Decrease in Cash and Cash Equivalents (102,203) (541,970)
CASH AND CASH EQUIVALENTS — BEGINNING 168,161 710,131
CASH AND CASH EQUIVALENTS — ENDING 65,958 168,161
Corporation    
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income 31,688 35,752
Equity in undistributed earnings of subsidiaries (23,473) (27,240)
(Increase) decrease in receivable from banking subsidiary 153 (311)
Gain on sale of equity securities (7) (13)
Net gains (losses) on equity securities 0 177
Gain on sale of low-income housing partnership 0 (421)
Other 439 (308)
Net Cash Provided by Operating Activities 8,800 7,636
CASH FLOWS FROM INVESTING ACTIVITIES    
Return on investment from subsidiary 0 13,000
Proceeds from sale of low-income housing partnerships 0 421
Proceeds from sales of equity securities 592 811
Net Cash (Used in) Provided by Investing Activities 592 14,232
CASH FLOWS USED IN FINANCING ACTIVITIES    
Repayments on long-term borrowings 0 (2,700)
Common stock repurchased (2,027) (6,681)
Common stock issued 721 1,442
Dividends paid (9,702) (9,117)
Net Cash Used In Financing Activities (11,008) (17,056)
Net Decrease in Cash and Cash Equivalents (1,616) 4,812
CASH AND CASH EQUIVALENTS — BEGINNING 18,263 13,451
CASH AND CASH EQUIVALENTS — ENDING $ 16,647 $ 18,263