Clay 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
$16,223,917
Total expenditures
$18,083,619
Ending unencumbered cash
$10,543,701
Ending cash
$11,167,884
General Fund ending
$1,537,564
Total contractual debt
$14,014,668
FY2025 · Audited
Ending unencumbered cash balances at December 31, 2025, for major funds. These are the statement's own fund balances; the statement total below is the audited total, not the sum of the listed rows.
| Fund | Balance |
|---|---|
| General Fund | $1,537,564 |
| Road and Bridge | −$275,052 |
| Health | $20,985 |
| Noxious Weed | $32,421 |
| Courthouse Maintenance | $1,119,704 |
| Special Alcohol | $13,152 |
| Special Parks & Recreation | $6,000 |
| Employee Benefits | $1,915,247 |
| Noxious Weed Capital Outlay | $288,648 |
| Waste Disposal | $126,777 |
| Economic Development | $417,374 |
| Special Bridge | $106,456 |
| Convention and Tourism | $11,115 |
| Ambulance | $169,830 |
| County Sanitarian | $9,292 |
| 911 Wireland | $131,604 |
| VIN Verification | $55,656 |
| Equipment Reserve | $769,245 |
| Special Highway Improvement | $484,290 |
| Clay Counts–Prevention | $85,087 |
| Bridge Improvement Sales Tax | $2,428,294 |
| Landfill Post-Closure | $478,459 |
| Bond and Interest | $14,477 |
| Total reporting entity (audited total) | $10,543,701 |
Sum-check: beginning unencumbered cash $12,403,403 + receipts $16,223,917 − expenditures $18,083,619 = ending unencumbered cash $10,543,701. Ending cash is $11,167,884 ($10,543,701 + payables of $624,183). Total cash is $26,299,138 (checking and savings $14,727,516 + certificates of deposit $11,570,772 + cash on hand $850), less agency funds of $15,131,254.
Negative balance. The Road and Bridge fund ended the year with a negative unencumbered balance of −$275,052 (cash $85,565; payables $360,617).
Source: Clay County — Regulatory Basis Financial Statement, year ended December 31, 2025 (summary statement) (FY2025 audit).
FY2025 · Audited
General Fund receipts of $3,746,377 against expenditures of $3,907,116 — a $160,739 decrease — from an opening unencumbered balance of $1,698,303 to $1,537,564. Certified budget was $4,237,454; actual spending was $330,338 under budget.
| Source | Actual |
|---|---|
| Ad valorem property tax | $2,082,394 |
| Delinquent tax | $28,970 |
| Motor vehicle tax | $135,185 |
| Interest and charges on delinquent tax | $101,067 |
| Recreational vehicle | $2,444 |
| 16/20 truck | $12,133 |
| Commercial vehicle | $8,445 |
| Intangible | $39,708 |
| Rental vehicle excise | $16 |
| Local retailers sales tax | $493,414 |
| Local alcoholic liquor tax | $2,235 |
| Flood control | $1,298 |
| Officers' fees | $156,585 |
| Drivers' licenses and notary fees | $3,256 |
| Diversion fees | $10,850 |
| Interest on investments | $494,495 |
| Prisoner board | $19,702 |
| Dispatcher and civil defense reimbursements | $119,868 |
| Reimbursements and miscellaneous | $26,309 |
| Transfers in | $8,003 |
| Total General Fund receipts | $3,746,377 |
| Department | Actual |
|---|---|
| County Commissioners | $63,314 |
| County Clerk | $177,542 |
| County Treasurer | $168,000 |
| County Attorney | $141,768 |
| Register of Deeds | $128,415 |
| Sheriff and Jail | $1,283,697 |
| Unified Court | $107,610 |
| Custodian | $40,516 |
| Emergency Preparedness | $111,669 |
| Courthouse General Expenses | $809,043 |
| Election | $34,510 |
| Appraiser's Cost | $238,720 |
| Fair Maintenance | $51,682 |
| Subtotal, listed departments | $3,356,486 |
Sum-check: the 20 receipt rows sum exactly to $3,746,377. The 13 listed expenditure departments sum to $3,356,486; the $550,630 remainder is computed as the printed total less the listed departments and is labeled as computed, not as an audit line.
Source: Clay County — FY2025 audit (General Fund schedules) (FY2025 audit).
FY2025 · Budget vs. actual
Certified budget against actual expenditures (Schedule 1). Total certified budget was $21,595,121 plus qualifying budget credits of $1,792,230, for an adjusted certified budget of $23,387,351 against actual expenditures of $17,285,125.
| Fund | Budget / Actual |
|---|---|
| Health — certified budget | $915,470 |
| Health — actual | $771,615 |
| Noxious Weed — certified budget | $345,573 |
| Noxious Weed — actual | $265,806 |
| Courthouse Maintenance — certified budget | $1,040,801 |
| Courthouse Maintenance — actual | $30,375 |
| Employee Benefits — certified budget | $3,750,781 |
| Employee Benefits — actual | $2,906,905 |
| Ambulance — certified budget | $1,310,468 |
| Ambulance — actual | $1,179,772 |
| Bridge Improvement Sales Tax — certified budget | $4,322,850 |
| Bridge Improvement Sales Tax — actual | $2,015,064 |
| Road and Bridge — certified budget | $3,280,000 |
| Road and Bridge — budget credits | $1,792,230 |
| Road and Bridge — adjusted budget | $5,072,230 |
| Road and Bridge — actual | $5,321,293 |
| Road and Bridge over adjusted budget | $249,063 |
The Road and Bridge fund budget was amended with $1,792,230 of budget credits, and actual expenditures still exceeded the adjusted budget by $249,063. The county held a revenue neutral rate hearing for this year.
Source: Clay County — FY2025 audit (Schedule 1 and Note 2) (FY2025 audit).
FY2025 · Audited
Contractual indebtedness at December 31, 2025 (Note 12). Interest paid in 2025 was $365,700. Principal due in 2026 is $1,119,845.
| Obligation | Balance |
|---|---|
| GO Bonds, Series 2016 Refunding (due 2046) | $5,245,000 |
| GO Bonds, Series 2021 Refunding — 2011 bond portion (due 2036) | $7,480,000 |
| GO Bonds, Series 2021 Refunding — 2016 bond portion (due 2031) | $870,000 |
| 2025 CAT Motor-Grader finance lease (due 2027) | $271,372 |
| 2024 JD Motor-Grader finance lease (due 2026) | $148,296 |
| Total contractual indebtedness | $14,014,668 |
Source: Clay County — FY2025 audit (Note 12) (FY2025 audit).
Read before citing
Source: Clay County — FY2025 audit (notes) (FY2025 audit).