Overview
Bourbon County's FY2025 audit, read fund by fund, shows a General Fund that recovered during 2025: receipts of $3,185,355 against expenditures of $3,027,682 lifted its unencumbered balance from $373,223 to $530,896. The Road and Bridge funds are the county's workhorses — the Road and Bridge fund proper plus its sales-tax fund together took in about $4.47 million — while the Ambulance fund ended the year $4,319 in the negative, as audited. Because the county-wide summary statement could not be read reliably, this page deliberately reports no county total: a summed total built from a scrambled page would be a guess, and guesses are not published here.
At a glance — FY2025 audited
Source: Schedule 2 fund schedules, FY2025.
General Fund — FY2025
The General Fund is the County's chief operating fund. It beat its budget on both sides: receipts of $3,185,355 against a budget of $2,996,858 (over by $188,497), and expenditures of $3,027,682 against a budget of $3,164,503 (under by $136,821).
| Item | Amount |
|---|---|
| Beginning unencumbered cash, Jan 1, 2025 | $373,223 |
| Receipts, FY2025 | $3,185,355 |
| Expenditures, FY2025 | −$3,027,682 |
| Ending unencumbered cash, Dec 31, 2025 | $530,896 |
Selected receipt lines for 2025 (these are the largest lines, not a complete breakdown — they sum to $3,113,087, below the $3,185,355 total, with the balance in smaller lines): ad valorem tax $1,615,736; interest on investments $429,886; PILOT from Jayhawk Wind $367,227; interest on taxes $216,313; motor vehicle tax $179,600; recording fees $117,494; transfer from the Public Safety Fund $91,330; officer fees $52,157; delinquent tax $43,344. The General Fund's largest expenditure groups include Courthouse General contractual services ($591,219), District Court ($343,906 across its lines), and County Attorney ($433,240 across its lines).
Source: General Fund schedule, FY2025.
Major funds — FY2025
Each row below is that fund's own audited schedule. Road and Bridge receipts are derived as expenditures plus the schedule's stated surplus ($2,810,645 + $56,910 = $2,867,555); every other figure is stated directly in its schedule. These are selected funds, so the rows are not totaled.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General Fund | $3,185,355 | $3,027,682 | $530,896 |
| Road and Bridge | $2,867,555 | $2,810,645 | $69,216 |
| Road and Bridge Sales Tax | $1,605,205 | $1,167,825 | $544,031 |
| Ambulance | $1,091,324 | $1,105,729 | −$4,319 |
| Appraiser's | $233,892 | $237,206 | $0 |
| Election | $83,310 | $78,726 | $9,900 |
The Ambulance fund's negative ending balance (−$4,319) is reported exactly as audited: it began 2025 at $10,087, spent $14,405 more than it took in, and closed negative. The Appraiser's fund spent its balance to exactly zero ($3,314 beginning, $3,314 net draw). The Road and Bridge Sales Tax fund is the county's strongest fund story of 2025: $1,605,205 in sales-tax receipts against $1,167,825 in expenditures, lifting its balance from $106,652 to $544,031.
Source: Schedule 2 fund schedules, FY2025.
Sources & notes
- Only source used: Bourbon County, Kansas, Independent Auditor's Report and Financial Statement with Supplementary Information for the year ended December 31, 2025 (Jarred, Gilmore & Phillips, P.A.). Read the audit (PDF).
- Sum checks: the General Fund walk (beginning + receipts − expenditures = ending), its budget variances, the Road and Bridge Sales Tax walk, the Ambulance walk, the Appraiser's walk, and the Election walk were each checked before publishing; all match their schedules exactly (figures rounded to whole dollars from the audit's cents).
- What is missing: no county-wide receipts, expenditures, or ending balance is claimed, because Statement 1's text layer is scrambled and could not be verified. No net position, capital-asset, or debt figure is claimed either — the KMAAG regulatory basis does not recognize them. A clean copy of Statement 1 would be needed to add a county total.
- County palette: no verified Bourbon County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.