Chautauqua County Pulse
Chautauqua County, Kansas — finances from the audited regulatory-basis financial statement for the year ended December 31, 2025 (Varney & Associates, CPAs, LLC; unmodified opinion on the regulatory basis). Kansas counties report on the regulatory basis, not GAAP.
Total receipts
$5,904,649
Total expenditures
$6,214,482
Ending unencumbered cash
$3,599,115
Ending cash
$3,693,402
General Fund ending
$86,199
Total debt (lease)
$80,780
FY2025 · Audited
Audited actuals — selected funds
Ending unencumbered cash balances at December 31, 2025, for selected funds. These are the statement's own fund balances; the statement total below is the audited total, not the sum of the selected rows.
| Fund | Balance |
|---|---|
| General Fund | $86,199 |
| Employee Benefits | $220,069 |
| Road and Bridge | $368,004 |
| Special Bridge | $381,152 |
| Special Equipment Reserve | $566,327 |
| Special Machinery | $452,810 |
| Special Capital Improvement | $202,266 |
| Special Highway | $170,000 |
| Emergency Telephone Service | $125,960 |
| Law Enforcement / EMS | $102,600 |
| Health Insurance Claims | $559,063 |
| Solid Waste | $91,005 |
| Health | $28,623 |
| Noxious Weed | $27,062 |
| Appraiser's Cost | $4,656 |
| Direct Election | $15,439 |
| Ambulance District No. 1 | $5,323 |
| Ambulance District No. 2 | $12,895 |
| Special Alcohol | $2,782 |
| Special Parks and Recreation | $1,279 |
| Total reporting entity (audited total) | $3,599,115 |
Sum-check: beginning unencumbered cash $3,908,948 + receipts $5,904,649 − expenditures $6,214,482 = ending unencumbered cash $3,599,115. Total cash is $3,693,402 (checking $8,151,642 + certificates of deposit $209,165 + cash on hand $900, less agency funds of $4,668,305).
Negative balances. Three funds ended the year negative: Fair Fund −$302, Rural Fire District No. 1 −$18,995, and Rural Fire District No. 2 −$1,087.
Source: Chautauqua County — Regulatory Basis Financial Statement, year ended December 31, 2025 (summary statement) (FY2025 audit).
FY2025 · Audited
General Fund detail
General Fund receipts of $649,843 against expenditures of $706,483 — a $56,640 decrease — from an opening unencumbered balance of $142,839 to $86,199.
| Source | Actual |
|---|---|
| Ad valorem property tax | $28,943 |
| Motor vehicle tax | $18,941 |
| Recreational vehicle tax | $338 |
| Delinquent tax | $3,787 |
| Countywide sales tax | $328,959 |
| Commercial vehicle fees | $931 |
| In lieu of tax | $1,148 |
| Mineral production tax | $690 |
| Interest on tax | $43,842 |
| Local alcoholic liquor tax | $3,008 |
| Licenses, fees and property | $33,336 |
| Interest on investments | $50,087 |
| Prisoner board | $9,448 |
| Transfers in | $125,000 |
| Miscellaneous | $1,385 |
| Total General Fund receipts | $649,843 |
| Department | Actual |
|---|---|
| County Commission | $97,534 |
| County Clerk | $80,508 |
| County Treasurer | $98,065 |
| Register of Deeds | $68,559 |
| Indigent Attorney Fees | $6,220 |
| District Court | $28,689 |
| Courthouse General | $134,246 |
| County Counselor | $22,769 |
| Human Resources | $45,634 |
| Emergency Preparedness | $45,145 |
| Indigent Coroner / Burial | $26,053 |
| County Building Maintenance | $13,658 |
| Animal Shelter | $3,788 |
| Historical Society | $7,000 |
| Conservation District | $17,400 |
| Rural Opportunity Zone | $1,500 |
| Economic Development | $2,246 |
| SART testing | $7,439 |
| Cash over and short | $30 |
| Total General Fund expenditures | $706,483 |
Sum-check: both receipt and expenditure rows sum exactly to their printed totals. Ending cash for the General Fund is $97,564 ($86,199 unencumbered + $11,365 payables).
Source: Chautauqua County — FY2025 audit (General Fund schedules) (FY2025 audit).
FY2025 · Budget vs. actual
Budget comparison
Certified budget against actual expenditures (Schedule 1). The county spent $897,441 under its total certified budget of $6,431,525 — but two funds went over budget.
| Fund | Budget / Actual |
|---|---|
| General Fund — budget | $780,858 |
| General Fund — actual | $706,483 |
| Total certified budget | $6,431,525 |
| Total actual (budgeted funds) | $5,534,084 |
| Emergency Telephone Service — budget | $115,000 |
| Emergency Telephone Service — actual | $116,903 |
| Special Parks and Recreation — budget | $2,500 |
| Special Parks and Recreation — actual | $2,502 |
| Over-budget: Emergency Telephone Service | $1,903 |
The budget was amended during the year for the Noxious Weed and Emergency Telephone Service funds. The county did not hold a revenue neutral rate hearing for this year.
Source: Chautauqua County — FY2025 audit (Schedule 1 and Note 2) (FY2025 audit).
FY2025 · Audited
Long-term debt
The county's only long-term obligation at December 31, 2025 (Note 12). The regulatory basis does not recognize capital assets or long-term debt on the face of the statement.
| Item | Amount |
|---|---|
| 2016 Caterpillar Motor Grader (2.75%, due Feb 1, 2027) | $80,780 |
| Balance, January 1, 2025 | $119,547 |
| Payments in 2025 | $38,767 |
| Interest paid in 2025 | $3,297 |
| Ending balance | $80,780 |
Maturities: 2026 principal $39,842 + interest $2,221; 2027 principal $40,938 + interest $1,126; total remaining debt service $84,127.
Source: Chautauqua County — FY2025 audit (Note 12) (FY2025 audit).
Read before citing
Disclosures
- Regulatory basis. The statement is prepared under the Kansas Municipal Audit and Accounting Guide, not U.S. GAAP. The auditor issued an adverse opinion on GAAP presentation and an unmodified opinion on the regulatory basis.
- Ad valorem contrast, as printed. General Fund ad valorem taxes as printed fell from $209,360 in 2024 to $28,943 in 2025, while countywide sales tax rose from $273,175 to $328,959 and transfers in were $125,000. No explanation for the change is stated in the audit, and none is inferred here.
- Negative funds. The Fair Fund and Rural Fire Districts No. 1 and No. 2 ended the year with negative unencumbered balances (see Audited Actuals).
Source: Chautauqua County — FY2025 audit (notes) (FY2025 audit).