Overview
Barber County's FY2025 audit shows a county whose cash position strengthened during 2025: the primary government took in $12,329,576 and spent $11,288,596, lifting its ending unencumbered cash to $15,438,761. The General Fund itself essentially held steady ($4,228,251 in receipts against $4,254,367 in expenditures), while the Public Health fund more than doubled its balance and the Capital Improvement fund sits on $2,889,949. The county's largest single balance is not an operating fund at all — the Oil and Gas Depletion Trust holds $3,005,368.
Source: Barber County FY2025 financial statements (PDF).
At a glance — FY2025 audited
$12,329,576
Primary government receipts, FY2025
$11,288,596
Primary government expenditures, FY2025
$15,438,761
Primary government ending unencumbered cash
$2,990,234
General Fund ending unencumbered cash
$15,801,966
Total reporting entity ending unencumbered cash
$3,005,368
Oil and Gas Depletion Trust balance
$2,889,949
Capital Improvement Fund balance
$1,651,182
Equipment Reserve Fund balance
Source: Summary Statement, FY2025.
Primary government walk — FY2025
The walk below is the audit's own summary statement for the primary government (all county funds except the related municipal entities).
| Item | Amount |
|---|
| Beginning cash, Jan 1, 2025 | $14,210,023 |
| Prior-year encumbrances | $1,601 |
| Receipts, FY2025 | $12,329,576 |
| Expenditures, FY2025 | −$11,288,596 |
| Ending cash, Dec 31, 2025 | $15,252,604 |
Outstanding encumbrances and accounts payable of $186,157 bring ending cash to the reported ending unencumbered cash of $15,438,761. Adding the related municipal entities — Rural Fire District No. 1 ($360,766 across three funds) and the Public Building Commission ($2,439) — gives the total reporting entity ending unencumbered cash of $15,801,966.
Source: Summary Statement, FY2025.
General Fund — FY2025
The General Fund is the County's chief operating fund. It spent $26,116 more than it took in during 2025, a small draw on a large balance.
| Item | Amount |
|---|
| Beginning cash, Jan 1, 2025 | $2,932,438 |
| Prior-year encumbrances | $1,601 |
| Receipts, FY2025 | $4,228,251 |
| Expenditures, FY2025 | −$4,254,367 |
| Ending cash, Dec 31, 2025 | $2,907,923 |
Outstanding encumbrances and accounts payable of $82,311 bring the General Fund to an ending unencumbered cash balance of $2,990,234 — about 70% of the fund's FY2025 expenditures.
Source: General Fund line, Summary Statement, FY2025.
Major funds — FY2025
Each row below is that fund's own audited line from the summary statement. These are selected funds, not the full fund list, so the rows are not totaled — the county total is in the walk above.
The Public Health fund's ending cash rose from $204,309 to $407,140 during 2025 (receipts of $417,966 against only $215,135 in expenditures), while Solid Waste Disposal spent well beyond its receipts ($574,518 against $305,840) and drew its balance down from $694,321 to $427,792.
Source: Summary Statement, FY2025.
Sources & notes
- Only source used: Barber County, Kansas, Financial Statement with Independent Auditors' Report for the year ended December 31, 2025 (AdamsBrown, LLC). Read the audit (PDF).
- Sum checks: the primary-government walk, the General Fund walk, and the reporting-entity total were checked before publishing; each matches the audit's stated totals exactly.
- What is missing: this page has no net position, capital-asset, or debt figures — the KMAAG regulatory basis does not recognize them — and no current-year budget. A newer verified document would be needed to update this dashboard.
- County palette: no verified Barber County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.
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