Overview
Comanche County's FY2025 audit (Loyd Group, LLC, Galva, Kansas; report dated August 21, 2026) reports a reporting entity that took in $6,598,146 and spent $6,408,711 in 2025, ending the year with $4,879,797 in unencumbered cash. The county is governed by a three-member commission; its seat is Coldwater. The file title carries an “(In Process)” label, which is disclosed here rather than hidden.
At a glance — FY2025 audited
Financial walk — FY2025
Beginning cash plus receipts minus expenditures equals ending cash; subtracting outstanding encumbrances and accounts payable gives ending unencumbered cash. The composition of cash independently confirms the entity total: total cash $9,780,131 (cash on hand $92,208; Bank of Protection checking $3,692,208; Bank of Coldwater checking $870,483; Bank of Coldwater savings $621,973; Peoples Bank checking $745,625; certificates of deposit $3,750,000; Law Library checking $7,634) less agency funds of $4,900,334 equals $4,879,797.
| Fund group | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| General | $689,293 | $1,900,907 | $1,701,007 | $908,454 |
| Total Special Purpose Funds | $3,994,673 | $4,419,354 | $4,424,454 | $3,948,223 |
| Hospital Bond and Interest | $28,485 | $277,885 | $283,250 | $23,120 |
| Total Reporting Entity (excl. agency) | $4,712,451 | $6,598,146 | $6,408,711 | $4,879,797 |
General Fund detail: beginning $689,293 plus cancelled encumbrances $2,049 plus receipts $1,900,907 minus expenditures $1,701,007 gives cash of $891,242; outstanding encumbrances and accounts payable of $17,212 bring it to $908,454. Special Purpose Funds carry a $3,790 cancelled-encumbrance adjustment and $37,560 in outstanding encumbrances.
Major funds — FY2025
Each row 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 entity total is in the walk above.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| Road and Bridge | $1,467,430 | $1,497,971 | $517,283 |
| Employee Benefits | $904,777 | $772,065 | $376,886 |
| Airport Maintenance | $559,754 | $533,011 | $31,291 |
| Hospital Maintenance | $316,929 | $333,061 | $27,214 |
| Ambulance | $308,849 | $306,235 | $228,329 |
| County Fire | $89,831 | $146,912 | $205,652 |
| County Health | $183,347 | $183,793 | $69,598 |
| Appraiser's Cost | $159,216 | $153,325 | $31,106 |
| Extension Council | $137,197 | $130,000 | $7,197 |
| Emergency 911 | $71,126 | $56,688 | $140,348 |
| Noxious Weed | $58,241 | $1,917 | $90,962 |
| Special Bridge | $31,104 | $0 | $259,830 |
| Special Fire Equipment | $1,000 | $144,758 | $261,334 |
| Special Highway Improvement | $0 | $48,448 | $177,990 |
| Equipment Reserve | $0 | $27,902 | $1,195,966 |
| County Building | $31,035 | $23,406 | $40,979 |
| Election | $49,472 | $25,689 | $31,930 |
Road and Bridge spent $30,541 more than it took in; County Fire spent $57,081 more than it took in, drawing on prior balances. The Equipment Reserve, the county's largest single-fund balance at $1,195,966, spent $27,902 against no receipts in 2025.
Sources & notes
- Only source used: Comanche County, Kansas, financial statements for the year ended December 31, 2025 (audited, regulatory basis; adverse opinion on U.S. GAAP, unmodified on the regulatory basis). Read the audit (state filing, PDF).
- Sum checks: the entity walk ($4,712,451 − $1,741 + $6,598,146 − $6,408,711 = $4,900,145; less $20,348 = $4,879,797), the General Fund walk, and the cash composition ($9,780,131 − $4,900,334 = $4,879,797) were verified by addition.
- Disclosed labels: the source file title carries an “(In Process)” label; it is reported here as found. Related municipal entities NOT included in the statement: Comanche County Hospital and Comanche County Extension Council, both separately audited.
- 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 Comanche County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.