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The County's business-type activities had a ($375,729) net deficit. In 2025, the Adams County Industrial Authority (ACIDA) had an operating loss of $93,506, however, there was a positive change in net position of $34,720.
The following table presents a comparative view of the County's government-wide financial statements.
County of Adams Net Position
| Governmental Activities | Business-Type Activities | Total | ||||
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
|---|---|---|---|---|---|---|
| Assets: | ||||||
| Current and other assets | $ 93,542,869 | $ 88,165,238 | $ 424,072 | $ 394,600 | $ 93,966,941 | $ 88,559,838 |
| Capital assets | 72,776,223 | 75,385,724 | 21,171 | 31,333 | 72,797,394 | 75,417,057 |
| Total assets | 166,319,092 | 163,550,962 | 445,243 | 425,933 | 166,764,335 | 163,976,895 |
| Deferred outflows of resources | 4,343,378 | 7,344,110 | - | - | 4,343,378 | 7,344,110 |
| Liabilities: | ||||||
| Long-term liabilities | 69,549,984 | 75,009,379 | 810,213 | 825,897 | 70,360,197 | 75,835,276 |
| Other liabilities | 6,254,367 | 5,991,850 | 10,759 | 10,485 | 6,265,126 | 6,002,335 |
| Total liabilities | 75,804,351 | 81,001,229 | 820,972 | 836,382 | 76,625,323 | 81,837,611 |
| Deferred Inflows of Resources | 4,597,898 | 2,235,800 | - | - | 4,597,898 | 2,235,800 |
| Net Position: | ||||||
| Net Investment in capital assets | 7,761,297 | 5,775,057 | (15,677) | (21,199) | 7,745,620 | 5,753,858 |
| Restricted | 35,549,784 | 31,431,758 | - | - | 35,549,784 | 31,431,758 |
| Unrestricted | 46,949,140 | 50,451,228 | (360,052) | (389,250) | 46,589,088 | 50,061,978 |
| Total Net Position | $ 90,260,221 | $ 87,658,043 | $ (375,729) | $ (410,449) | $ 89,884,492 | $ 87,247,594 |