Overview
Barton County's FY2025 audit shows a county that grew its cash position during 2025: the reporting entity took in $32,032,332 and spent $30,840,415, ending the year with $25,657,357 in unencumbered cash. The General Fund added about $1.37 million to its balance, and the two largest balances are reserve-type funds — Capital Improvements ($4,409,622) and Equipment Replacement ($3,678,024) — alongside the Solid Waste business fund ($6,095,017). Three small grant funds ended the year with negative unencumbered balances, reported below as stated.
At a glance — FY2025 audited
Source: Summary Statement, FY2025.
Reporting entity walk — FY2025
The walk below is the audit's own summary statement for the total reporting entity, excluding distributable and agency funds.
| Item | Amount |
|---|---|
| Beginning cash, Jan 1, 2025 | $22,682,889 |
| Prior-year encumbrances | $15,550 |
| Receipts, FY2025 | $32,032,332 |
| Expenditures, FY2025 | −$30,840,415 |
| Ending cash, Dec 31, 2025 | $23,890,356 |
Outstanding encumbrances and accounts payable of $1,767,001 bring ending cash to the reported ending unencumbered cash of $25,657,357. The audit's composition of cash independently confirms the total: total cash of $59,664,494, less distributable funds of $33,435,916 and agency funds of $571,221, equals $25,657,357.
General Fund — FY2025
The General Fund is the County's chief operating fund. It took in $11,602,134 and spent $10,882,823, a surplus of $719,311 on the year.
| Item | Amount |
|---|---|
| Beginning cash, Jan 1, 2025 | $4,844,460 |
| Prior-year encumbrances | $71 |
| Receipts, FY2025 | $11,602,134 |
| Expenditures, FY2025 | −$10,882,823 |
| Ending cash, Dec 31, 2025 | $5,563,842 |
Outstanding encumbrances and accounts payable of $653,209 bring the General Fund to an ending unencumbered cash balance of $6,217,051 — about 57% of the fund's FY2025 expenditures.
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.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General Fund | $11,602,134 | $10,882,823 | $6,217,051 |
| Road and Bridge | $4,716,781 | $5,424,246 | $869,074 |
| Employee Benefits | $3,075,927 | $3,456,938 | $985,041 |
| Health | $1,559,213 | $1,479,473 | $633,056 |
| Capital Improvements | $1,517,888 | $247,727 | $4,409,622 |
| Equipment Replacement | $0 | $336,288 | $3,678,024 |
| Solid Waste (business) | $1,950,056 | $1,427,604 | $6,095,017 |
| Health Coverage (business) | $2,932,018 | $2,986,759 | $786,133 |
| Ambulance | $737,780 | $729,350 | $80,051 |
| Noxious Weed | $606,037 | $535,743 | $90,025 |
| Juvenile Services | $946,594 | $1,092,055 | $309,238 |
| Community Corrections | $828,231 | $778,052 | $263,328 |
Road and Bridge spent $707,465 more than it took in ($5,424,246 against $4,716,781) and Employee Benefits spent $381,011 more than it took in ($3,456,938 against $3,075,927); both drew on prior-year balances and remain positive. Three small grant funds ended 2025 negative, as reported in the audit: Victims of Crime Act Grant −$11,996, CDC Grant −$61,843, and Public Health Infrastructure Grant −$31,693. Negative balances are shown here exactly as audited, not zeroed out.
Source: Summary Statement, FY2025.
Sources & notes
- Only source used: Barton County, Kansas, Financial Statement with Independent Auditors' Report for the year ended December 31, 2025 (AdamsBrown, LLC). Read the audit (PDF).
- Sum checks: the reporting-entity walk, the General Fund walk, and the composition-of-cash reconciliation 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 Barton County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.