Decatur County, Kansas
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Decatur County, Kansas

Presented through its audited financial statement for the year ended December 31, 2024. This is Decatur County, Kansas (county seat Oberlin) — other states’ Decatur Counties are not this government.

The only remaining sod school house in Decatur County, Kansas
The only remaining sod school house in Decatur County, Kansas (historic photograph)Photo: Library of Congress (Public domain) — source
Basis — read this first: Every figure on this page comes from the County’s audited financial statement for the year ended December 31, 2024 (Mapes & Miller LLP, September 16, 2025), prepared on the Kansas Municipal Audit and Accounting Guide (KMAAG) regulatory basis: adverse opinion on U.S. GAAP, unmodified opinion on the regulatory basis. Figures are audited actuals, not budget authority, except where a budget comparison is stated. This is a dated basis (2024). The statement’s landscape summary table did not extract legibly, so this page presents only the fund schedules that re-add exactly and does not state a county-wide receipts or expenditures total — do not infer one from the selected funds below.

Overview

Decatur County’s General Fund closed 2024 at $939,427 unencumbered, up $253,147 on the year: receipts of $2,665,086 against expenditures of $2,412,072, plus $133 of cancelled encumbrances on a $686,280 opening balance. The largest General Fund receipts were ad valorem property tax ($1,491,619), county-wide sales tax ($312,955) and interest on idle funds ($232,989). Road and Bridge closed at $416,468 and Special Bridge at $717,807, while Good Samaritan drew down $39,496 to $250,622.

Source: Decatur County 2024 financial statement, Schedule 2.

At a glance

$939,427
General Fund ending unencumbered cash
$2,665,086
General Fund receipts, 2024
$2,412,072
General Fund expenditures, 2024
$416,468
Road and Bridge ending unencumbered cash
$717,807
Special Bridge ending unencumbered cash
$250,622
Good Samaritan ending unencumbered cash

Source: Decatur County 2024 financial statement, Schedule 2.

Funds

Each fund row below re-adds exactly (beginning + cancelled encumbrances + receipts − expenditures = ending unencumbered). These are selected funds from Schedule 2, not the county total.

FundReceiptsExpendituresEnding unencumbered
General$2,665,086$2,412,072$939,427
Road and Bridge$1,554,089$1,382,914$416,468
Special Bridge$172,380$49,671$717,807
Good Samaritan$403,393$442,889$250,622
Hospital Maintenance$669,118$669,118$0

General Fund walk: $686,280 + $133 + $2,665,086 − $2,412,072 = $939,427. Road and Bridge walk: $245,293 + $1,554,089 − $1,382,914 = $416,468. Special Bridge walk: $595,098 + $172,380 − $49,671 = $717,807. Good Samaritan walk: $290,118 + $403,393 − $442,889 = $250,622. Hospital Maintenance took in and appropriated the same $669,118 and closed at $0. Disclosure — scope gap: no county-wide total and no long-term debt total are stated on this page, because the summary-statement and debt-note tables did not extract legibly; the absence of a debt figure here is not evidence the County has no debt.

Source: Decatur County 2024 financial statement, Schedule 2.

Debt & notes

No long-term debt total is stated on this page for the reason given in the Funds section: the debt-note table did not extract legibly from the state filing, and this page does not guess at it. Cash balances on this page are therefore not net of debt.

Source: Decatur County 2024 financial statement, Schedule 2.

Sources & notes

  • Source used: Decatur County, Kansas, financial statement, December 31, 2024 (Mapes & Miller LLP, September 16, 2025) Read the source document.
  • Sum checks: General Fund $686,280 + $133 + $2,665,086 − $2,412,072 = $939,427; Road and Bridge $245,293 + $1,554,089 − $1,382,914 = $416,468; Special Bridge $595,098 + $172,380 − $49,671 = $717,807; Good Samaritan $290,118 + $403,393 − $442,889 = $250,622.
  • Identity: this is Decatur County, Kansas (county seat Oberlin).
  • Jurisdiction palette: no verified palette was on file for this jurisdiction, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.

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