Overview
Doniphan County's FY2025 audit (CPA report dated July 27, 2026, Lawrence, Kansas) reports a primary government that took in $10,694,733 and spent $10,504,989 in 2025, ending with $8,521,073. Including the related Extension Council, the reporting entity ends at $8,609,189. The county is governed by a three-member commission; the courthouse is in Troy. The file title carries an “(In Process)” label, disclosed here as found.
At a glance — FY2025 audited
Financial walk — FY2025
Beginning cash plus receipts minus expenditures equals ending cash (no outstanding encumbrances/accounts payable column amount is shown for these funds). The composition of cash independently confirms the reporting-entity total: checking accounts $23,405,122 plus certificates of deposit $44,458 equals total cash $23,449,580, less agency funds of $14,840,391 equals $8,609,189.
| Fund group | Beginning | Receipts | Expenditures | Ending |
|---|---|---|---|---|
| General | $2,085,859 | $3,001,951 | $3,167,012 | $1,920,798 |
| Road and Bridge | $1,252,194 | $3,432,657 | $3,121,270 | $1,563,581 |
| Total Primary Government | $8,331,329 | $10,694,733 | $10,504,989 | $8,521,073 |
| Extension Council (related entity) | $97,056 | $213,835 | $222,775 | $88,116 |
| Total Reporting Entity (excl. agency) | $8,428,385 | $10,908,568 | $10,727,764 | $8,609,189 |
The General Fund spent $165,061 more than it took in, drawing on its prior balance. Road and Bridge took in $311,387 more than it spent.
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 totals are in the walk above.
| Fund | Beginning | Receipts | Expenditures | Ending |
|---|---|---|---|---|
| New Sales Tax | $2,077,870 | $782,842 | $370,016 | $2,490,696 |
| Solid Waste | $441,286 | $3,146 | $52,835 | $391,597 |
| Health | $389,312 | $694,350 | $754,651 | $329,011 |
| FEMA | $223,304 | $0 | $0 | $223,304 |
| Elderly Services | $250,347 | $351,084 | $412,172 | $189,259 |
| Federal Funds Exchange | $125,846 | $53,023 | $0 | $178,869 |
| Employee Benefits | $263,727 | $530,686 | $637,072 | $157,341 |
| 911 Telephone | $141,301 | $80,442 | $76,356 | $145,387 |
| Noxious Weed Chemical | $152,597 | $52,223 | $63,996 | $140,824 |
| Capital Improvements | $152,449 | $0 | $19,186 | $133,263 |
| Diversion | $135,807 | $6,140 | $17,129 | $124,818 |
| Economic Development | $142,766 | $72,276 | $96,821 | $118,221 |
| Appraiser's Costs | $125,778 | $300,981 | $320,183 | $106,576 |
| Noxious Weed | $66,099 | $105,709 | $92,149 | $79,659 |
| Direct Election | $52,417 | $63,516 | $48,050 | $67,883 |
| Trust, Training and Technology | $55,452 | $14,314 | $2,461 | $67,305 |
| Bond and Interest | $37,078 | $200 | $0 | $37,278 |
| NEK Central Kitchen | $13,932 | $241,506 | $250,189 | $5,249 |
| Equipment Reserve | $94,691 | $0 | $94,000 | $691 |
The New Sales Tax fund — the county's largest single-fund balance — more than doubled its intake over its spending in 2025. The county appropriated $132,000 to the Extension Council in 2025; the Extension Council is presented as a related municipal entity, not a separate taxing entity.
Source: Doniphan County audit FY2025, Summary Statement and notes.
Sources & notes
- Only source used: Doniphan 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 primary-government walk ($8,331,329 + $10,694,733 − $10,504,989 = $8,521,073), the reporting-entity walk ($8,428,385 + $10,908,568 − $10,727,764 = $8,609,189), the General Fund walk, the Road and Bridge walk, and the cash composition ($23,449,580 − $14,840,391 = $8,609,189) were verified by addition.
- Disclosed label: the source file title carries an “(In Process)” label; it is reported here as found.
- 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 Doniphan County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.