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As of December 31, 2025, the County had $56,665,715 of debt outstanding, excluding other long-term liabilities. This is a decrease of 8 percent from the previous year. The following is a summary of general obligation bonds and notes payable for the 2025 year, this includes the Adams County Industrial Authority, a blended component unit:

The current debt limitation for Adams County is $197,249,394, and the County's outstanding debt represents 29% of that limit.

The County adopted GASB 87 in 2022 and GASB 96 in 2023. These standards require the County to report liabilities on the Statement of Net Position for leases and subscription-based IT arrangements. On December 31, 2025, governmental activities included a lease liability of $8,958,994 and a subscription liability of $810,218. For business-type activities the lease liability was $36,848. The Adams County Industrial Development Authority began leasing office space from the Adams County Economic Development Corporation in February 2003.

Detailed information about the County's debt can be found in Note 10, Notes to the Financial Statements.

The Board of Commissioners reviews statements of operations and budget reports monthly and meets regularly with the Budget and Purchasing Department to receive updates and discuss forecasts. Department directors also review budget reports monthly and monitor revenues and expenditures throughout the year for variances. In general, budget modifications made during the year consist primarily of reclassifications between line items. No budget amendments were enacted in 2025.

The County budgeted tax revenue using a 96% collection rate. During 2025, actual collections came in slightly below the budgeted amount with $51.3 million in tax revenue received.

General Fund revenues exceeded budget and totaled $65.6 million. Tax revenue met budget expectations, although intergovernmental revenues were below budget. The Prison, Emergency Services, and Court Administration did not receive all state and federal funds that had been budgeted. Charges for Services were budgeted at $5.5 million and totaled $5.2 million. Within this category, the Prison was 14% under budget including Out-of-County fees, which were 15% under budget because the Prison housed fewer U.S. Marshal inmates than expected. Charges for Services in Central Processing were 21% under budget, as booking fee collections were lower than anticipated.

Several offices exceeded budget revenue expectations in 2025. The Register & Recorder surpassed budget due to increased filings of deeds, mortgages and subdivisions. The Prothonotary also exceeded budgeted County fee collections. Court costs and fines were slightly over budget, and licenses and permits were 7% over budget.

The Treasurer's office was 34% over budget because they collected more revenue from dog licenses and small games of chance. Gun permits were 6% under budget in the Sheriff's office, although more permits were issued than in prior year.