Overview
Brown County's FY2025 audit shows a county that spent slightly more than it took in — primary-government receipts of $15,685,283 against expenditures of $15,774,539 — and ended the year with $4,670,389 in unencumbered cash. The striking figure is the General Fund: it spent $135,772 more than it took in and ended 2025 with just $6,925 in unencumbered cash, down from $142,697 at the start of the year. The county's cushion sits elsewhere — the Capital Improvement fund ($1,963,544) and Road and Bridge ($1,126,504) hold most of its balance.
Source: Brown County FY2025 financial statements (PDF).
At a glance — FY2025 audited
$15,685,283
Primary government receipts, FY2025
$15,774,539
Primary government expenditures, FY2025
$4,670,389
Primary government ending unencumbered cash
$6,925
General Fund ending unencumbered cash
$4,847,472
Total reporting entity ending unencumbered cash
$1,963,544
Capital Improvement ending unencumbered cash
$1,126,504
Road and Bridge ending unencumbered cash
$311,959
Employee Benefits ending unencumbered cash
Source: Summary Statement, FY2025.
Primary government walk — FY2025
The walk below is the audit's own summary statement for the primary government.
| Item | Amount |
|---|
| Beginning cash, Jan 1, 2025 | $4,706,837 |
| Receipts, FY2025 | $15,685,283 |
| Expenditures, FY2025 | −$15,774,539 |
| Ending cash, Dec 31, 2025 | $4,617,581 |
Outstanding encumbrances and accounts payable of $52,808 bring ending cash to the reported primary-government ending unencumbered cash of $4,670,389. Adding the related municipal entity — the Extension Council, ending at $177,083 — gives the total reporting entity ending unencumbered cash of $4,847,472. The audit's composition of cash independently confirms the total: total cash of $22,172,912 less agency funds of $17,325,440 equals $4,847,472.
Source: Summary Statement and Composition of Cash, FY2025.
General Fund — FY2025
The General Fund is the County's chief operating fund. It spent $135,772 more than it took in during 2025 and nearly exhausted its balance.
| Item | Amount |
|---|
| Beginning cash, Jan 1, 2025 | $142,697 |
| Receipts, FY2025 | $4,818,143 |
| Expenditures, FY2025 | −$4,953,915 |
| Ending cash, Dec 31, 2025 | $6,925 |
There were no outstanding encumbrances or accounts payable for the General Fund, so ending cash and ending unencumbered cash are both $6,925 — about 0.1% of the fund's FY2025 expenditures. That is the thinnest General Fund balance in this batch, and it is reported here exactly as audited: the county's operating cushion at year-end 2025 sat in its capital and road funds, not in its General Fund.
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 Ambulance fund spent its balance to exactly zero ($2,607 beginning, $2,607 net draw). The Capital Improvement fund spent $508,193 more than it took in yet remains the county's largest balance at $1,963,544, and Road and Bridge added $187,968 to its balance during the year.
Source: Summary Statement, FY2025.
Sources & notes
- Only source used: Brown County, Kansas, Financial Statements, December 31, 2025 (audited, regulatory basis). Read the audit (PDF).
- Sum checks: the primary-government 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 Brown County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.
← Back to Kansas