Overview
Cowley County — about 1,133 square miles on Kansas's southern border, roughly 45 miles south of Wichita, population about 36,500, organized March 1867 — closed FY2025 with $31,056,188 in unencumbered cash. Its FY2025 audit (Varney & Associates, CPAs, LLC, Manhattan, Kansas; report dated March 27, 2026) shows the reporting entity taking in $28,859,173 and spending $29,091,328, a $232,155 draw on the year that still leaves the county with a large reserve position, anchored by the Transfer Station–Landfill fund at $3,612,731.
At a glance — FY2025 audited
Financial walk — FY2025
Beginning cash plus cancelled encumbrances plus receipts minus expenditures equals ending cash; adding outstanding encumbrances and accounts payable gives ending unencumbered cash. The composition of cash independently confirms the total: checking accounts $54,598,326 plus certificates of deposit/CDARS $12,000,000 plus cash on hand $1,910 equals $66,600,236, less agency funds of $35,544,048 equals $31,056,188.
| Item | Amount |
|---|---|
| Beginning cash, Jan 1, 2025 (entity) | $30,640,008 |
| Cancelled encumbrances | $29,890 |
| Receipts, FY2025 | $28,859,173 |
| Expenditures, FY2025 | −$29,091,328 |
| Ending cash, Dec 31, 2025 | $30,437,743 |
| Outstanding encumbrances and accounts payable | $618,445 |
| Ending unencumbered cash, Dec 31, 2025 | $31,056,188 |
General Fund: beginning $9,915,633 plus receipts $15,026,342 minus expenditures $14,689,617 gives cash of $10,252,358; outstanding encumbrances and accounts payable of $167,720 bring it to $10,420,078 — about 71% of the fund's FY2025 spending, a deep cushion.
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 | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| Road and Bridge | $1,860,180 | $5,029,801 | $5,344,111 | $1,754,445 |
| Transfer Station – Landfill | $3,011,340 | $1,896,281 | $1,370,292 | $3,612,731 |
| Special Highway Improvement | $2,039,170 | $654,481 | $201,316 | $2,492,357 |
| Special Equipment Reserve | $1,637,397 | $312,245 | $44,557 | $1,905,085 |
| 2021 Series Bond Proceeds | $1,781,007 | $54,867 | $47,970 | $1,787,904 |
| Self Funded Health Insurance | $1,275,198 | $1,981,964 | $1,579,442 | $1,728,022 |
| Capital Improvements | $2,331,651 | $231,524 | $1,019,453 | $1,628,059 |
| Special Machinery | $885,650 | $413,500 | $0 | $1,299,150 |
| Community Corrections | $359,246 | $647,672 | $417,748 | $590,996 |
| Juvenile Services | $738,264 | $419,384 | $535,462 | $622,822 |
| Community Development Disability Organization | $177,129 | $560,464 | $374,432 | $372,860 |
| 911 System | $353,356 | $248,847 | $221,796 | $390,144 |
| Economic Development | $306,386 | $136,998 | $156,154 | $287,260 |
| Bond and Interest | $258,128 | $588,336 | $573,678 | $272,786 |
| South Annex Tax Surplus | $903,425 | $20,172 | $612,962 | $312,692 |
| Grants | $315,466 | $130,051 | $201,416 | $247,945 |
| Noxious Weeds | $310,757 | $194,915 | $182,614 | $324,895 |
Road and Bridge spent $314,310 more than it took in; Capital Improvements spent $787,929 more than it took in, drawing on a large prior balance. The audit notes that several funds were amended during the year (Transfer Station, 911 Systems, Record Management Systems, Community Service Prevention, Annex Sale Tax Surplus, GO Bridge, Special Law Enforcement) and records no material violations for 2025.
Source: Cowley County audit FY2025, Summary Statement and notes.
Sources & notes
- Only source used: Cowley 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 ($30,640,008 + $29,890 + $28,859,173 − $29,091,328 = $30,437,743; + $618,445 = $31,056,188), the General Fund walk, the Road and Bridge walk ($1,860,180 + $5,029,801 − $5,344,111 = $1,545,870 cash; + $208,575 outstanding encumbrances/accounts payable = $1,754,445), and the cash composition ($66,600,236 − $35,544,048 = $31,056,188) were verified by addition.
- Related entities excluded: Four County Mental Health Center and the City–Cowley County Health Department are separately audited and not included in the statement.
- 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 Cowley County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.