Overview
Allen County spent more than it took in during 2024: receipts of $24,135,365 against expenditures of $26,698,509, a draw of $2,563,155 that cut ending unencumbered cash to $18,101,154 (ending cash $18,753,675). The General Fund moved the other way, adding $262,075 to close at $2,210,306 unencumbered ($2,487,391 cash). The County’s dominant long-term obligation is the $17,500,000 Hospital Facility Refinance capital lease — but St. Luke’s Health System assumed its payments on July 1, 2020, so the County is only contingently liable if St. Luke’s fails to pay.
Source: Allen County 2024 financial statement, summary statement.
At a glance — audited 2024
Source: Allen County 2024 financial statement, summary statement and Note 3.
Funds — audited 2024
Primary-government walk (excluding agency funds): beginning unencumbered cash $20,664,298 + receipts $24,135,365 − expenditures $26,698,509 = ending unencumbered cash $18,101,154; plus encumbrances and accounts payable $652,521 = ending cash $18,753,675. Cash composition: cash on hand $6,760 + certificates of deposit $2,173,972 + demand deposits $33,760,552, less agency funds $17,187,605 and a disclosed $4 rounding adjustment = $18,753,675.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General | $7,277,510 | $7,015,435 | $2,210,306 |
| Solid Waste | $2,636,153 | $2,978,140 | $4,659,535 |
| Hospital Sales Tax | $820,462 | $199,736 | $2,004,574 |
| Special Machinery | $265,000 | $1,224,169 | $1,874,539 |
| Road and Bridge | $3,570,653 | $4,310,049 | $496,335 |
| Ambulance | $2,499,904 | $2,332,232 | $465,512 |
| Airport | $1,399,513 | $1,429,268 | $143,436 |
| TOTAL — primary government | $24,135,365 | $26,698,509 | $18,101,154 |
General Fund walk: $1,948,231 + $7,277,510 − $7,015,435 = $2,210,306; plus $277,085 of encumbrances and accounts payable = $2,487,391 cash. The BASE Grant fund spent its whole $1,162,038 beginning balance plus $1,452,547 of receipts ($2,614,585) and closed at zero; the American Rescue Plan fund likewise spent its $769,809 balance to zero.
Source: Allen County 2024 financial statement, summary statement.
Debt — audited 2024
Long-term debt consists of a single capital lease obligation, the Hospital Facility Refinance (originally $25,000,000, December 1, 2011, maturing December 1, 2036). Walk: beginning $18,980,000 − payments $1,480,000 = ending $17,500,000; interest paid in 2024 was $736,792.
| Item | Amount |
|---|---|
| Hospital Facility Refinance lease outstanding | $17,500,000 |
| Due 2025 — principal | $1,545,000 |
| Due 2025 — interest | $672,055 |
| Total principal and interest to maturity | $21,592,320 |
Disclosure — contingent, not direct, burden: under an agreement with St. Luke’s Health System, St. Luke’s assumed responsibility for the lease’s principal and interest payments as of July 1, 2020, paid from Allen County Hospital operating revenues. The County is contingently liable only if St. Luke’s cannot pay. The $17,500,000 is therefore not a direct annual drain on county tax funds on the current arrangement.
Sources & notes
- Source used: Allen County, Kansas, regulatory basis financial statement for the year ended December 31, 2024 Read the source document.
- Sum checks: $20,664,298 + $24,135,365 − $26,698,509 = $18,101,154, plus $652,521 = $18,753,675; General Fund $1,948,231 + $7,277,510 − $7,015,435 = $2,210,306, plus $277,085 = $2,487,391; debt $18,980,000 − $1,480,000 = $17,500,000.
- Basis flag: dated basis (2024 audit). A state-portal Allen County listing was found but its budget year was not stated in the fetched text, so it was not used; the FY2024 audit is the best verified document. No 2025/2026 figures appear on this page.
- Identity: this is Allen County, Kansas (county seat Iola).
- Jurisdiction palette: no verified palette was on file for this jurisdiction, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.