Overview
Coffey County's FY2025 audit (Jarred, Gilmore & Phillips, PA, Chanute, Kansas; report dated May 1, 2026) is presented here under a scope limit: the audit's summary statement text layer is scrambled, so no county-wide total is claimed. Every figure below comes from the audit's Schedule 1 (Summary of Expenditures — Actual and Budget) and Schedule 2 fund schedules, which are legible and individually sum-checked. The General Fund took in $17,602,584 and spent $15,544,671 in 2025, ending the year with $8,284,628 in unencumbered cash.
At a glance — FY2025 audited
Source: Coffey County audit FY2025, Schedule 1 and Schedule 2.
General Fund walk — FY2025
Beginning unencumbered cash of $6,199,568 plus cancelled encumbrances of $27,148 plus the year's $2,057,912 surplus gives the ending balance of $8,284,628.
| Item | Amount |
|---|---|
| Beginning unencumbered cash, Jan 1, 2025 | $6,199,568 |
| Cancelled encumbrances | $27,148 |
| Receipts, FY2025 | $17,602,584 |
| Expenditures, FY2025 | −$15,544,671 |
| Ending unencumbered cash, Dec 31, 2025 | $8,284,628 |
General Fund receipts are dominated by ad valorem property tax of $13,687,238 and interest on investments of $2,914,500. General Fund expenditure groups: General Government $4,224,546; Public Safety $4,748,100; Public Works $2,780,229; Capital Expenditures $1,672,558; plus operating transfers of $635,000 (Special Equipment Reserve $335,000; Bond and Interest $100,000; Solid Waste $200,000). Actual General Fund spending was $3,753,617 under its $19,298,288 budget.
Budgeted funds — FY2025 actuals
Schedule 1 actual expenditures for the county's budgeted funds. These are selected funds, not a county-wide total — the audit's summary statement could not be read, so no entity total is asserted.
| Fund | Actual expenditures | Budget |
|---|---|---|
| General | $15,544,671 | $19,298,288 |
| Road and Bridge | $6,706,329 | $7,239,299 |
| Employee Benefits | $6,143,172 | $6,465,000 |
| Hospital Maintenance | $2,039,494 | $2,039,494 |
| Library | $1,567,799 | $1,568,200 |
| Bond and Interest | $1,476,986 | $1,400,663 |
| Special Bridge | $1,434,286 | $5,465,622 |
| Rural Fire District No. 1 | $1,204,809 | $1,204,809 |
| Ambulance | $1,020,802 | $1,021,747 |
| Health | $815,188 | $934,320 |
| Noxious Weed | $461,637 | $678,238 |
| Economic Development | $367,416 | $358,870 |
| Historical Society | $367,225 | $367,225 |
| Solid Waste | $356,703 | $435,760 |
| Library Employee Benefits | $285,194 | $285,752 |
| Extension Council | $229,750 | $229,750 |
| Intellectual Disability | $182,000 | $182,000 |
| Mental Health | $103,935 | $104,000 |
| Mental Wellness | $67,359 | $885,928 |
| Emergency Telephone Service | $30,096 | $72,446 |
| Conservation District | $33,000 | $33,000 |
| Tourism and Convention Promotion | $1,821 | $28,032 |
| Jacob's Creek Sewer District | $7,948 | $216,168 |
Two funds spent over budget: Economic Development by $8,546 and Bond and Interest by $76,323. Three funds spent nothing against a budget: Special Alcohol Program ($9,406 budgeted), Special Park and Recreation ($5,278), and Special Noxious Weed ($462,152). Mental Wellness spent only $67,359 of its $885,928 budget. Ambulance, Library, and Library Employee Benefits each ended the year at $0 — receipts exactly equaled expenditures in all three. The audit's notes record an apparent violation of K.S.A. 10-1113 and 79-2935 concerning the Intellectual Disability Fund (obligated expenditures in excess of available monies); the note's substance is reported here, not expanded.
Source: Coffey County audit FY2025, Schedule 1 and Schedule 2.
Sources & notes
- Only source used: Coffey County, Kansas, financial statements for the year ended December 31, 2025 (audited, regulatory basis; adverse opinion on U.S. GAAP, unmodified on the KMAAG regulatory basis). Read the audit (state filing, PDF).
- Sum checks: the General Fund walk ($6,199,568 + $27,148 + $2,057,912 = $8,284,628) and the Schedule 1 actuals sum ($40,447,621) were verified by addition. Figures are rounded to whole dollars from the audit's cents.
- Scope limit disclosed: the audit's summary statement (Statement 1) text layer is scrambled/rotated in extraction, so this page claims no county-wide receipts, expenditures, or ending-cash total. All figures are from Schedule 1 and Schedule 2, each legible. A readable summary statement would be needed to add a county-wide total.
- What is missing: this page has no net position, capital-asset, or debt figures — the KMAAG regulatory basis does not recognize them.
- County palette: no verified Coffey County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.