Overview
Elk County’s General Fund closed 2024 at $400,422 unencumbered, down from $712,303: receipts of $1,676,794 against expenditures of $1,988,674, a $311,880 draw. The single largest General Fund receipt was the Windfarm PILOT at $700,000 — larger than ad valorem tax ($329,745) — followed by county-wide sales tax ($246,570) and state grants ($118,691). The Ambulance Fund also drew down, from $159,761 to $70,238. Total reporting-entity cash at year-end was $1,527,340 after agency funds.
Source: Elk County 2024 financial statement, Schedule 2 and cash composition.
At a glance
Source: Elk County 2024 financial statement, Schedule 2 and cash composition.
Funds
General Fund walk: beginning $712,303 + receipts $1,676,794 − expenditures $1,988,674 = ending $400,422. The table below breaks General Fund expenditures by function (they sum exactly to the total, to the dollar) and then shows the Ambulance Fund. Cash composition: cash on hand $898 + demand deposits $4,714,258 + savings $958,054 + certificates of deposit $1,950,947 = total cash $7,624,157, less agency funds $6,096,817 = $1,527,340.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General — General Government | — | $1,075,479 | — |
| General — Public Safety | — | $836,102 | — |
| General — Coroner | — | $3,520 | — |
| General — Fair appropriation | — | $10,000 | — |
| General — Recycling | — | $23,573 | — |
| General — Operating transfers out | — | $40,000 | — |
| General — TOTAL | $1,676,794 | $1,988,674 | $400,422 |
| Ambulance | $388,758 | $478,281 | $70,238 |
Ambulance walk: $159,761 + $388,758 − $478,281 = $70,238. General Fund receipts detail: ad valorem $329,745, Windfarm PILOT $700,000, county-wide sales tax $246,570, state grants $118,691, interest on tax $71,121, interest on investments $50,995, officer fees $51,559, motor vehicle tax $42,279. Disclosure — scope gap: no county-wide receipts, expenditures or debt total is stated on this page, for the extraction reason in the basis notice; finance-lease payments inside the General Fund ($9,855 principal, $983 interest) and Ambulance Fund ($41,769 principal, $7,471 interest) are in-year payments, not a debt total.
Source: Elk County 2024 financial statement, Schedule 2 and cash composition.
Debt & notes
No long-term debt total is stated on this page: the audit’s debt note total was not separately verified in this build, and the landscape summary table did not extract legibly. The lease-payment figures in the Funds section are the only debt-related amounts stated, and they are payments made in 2024, not balances outstanding. Cash balances on this page are therefore not net of debt.
Source: Elk County 2024 financial statement, Schedule 2 and cash composition.
Sources & notes
- Source used: Elk County, Kansas, financial statement, December 31, 2024 (Jarred, Gilmore & Phillips, PA, July 11, 2025) Read the source document.
- Sum checks: General Fund $712,303 + $1,676,794 − $1,988,674 = $400,422 (audit cents: $712,302.63 + $1,676,793.56 − $1,988,673.83 = $400,422.36); expenditure functions $1,075,479 + $836,102 + $3,520 + $10,000 + $23,573 + $40,000 = $1,988,674; Ambulance $159,761 + $388,758 − $478,281 = $70,238; cash $898 + $4,714,258 + $958,054 + $1,950,947 = $7,624,157, less agency $6,096,817 = $1,527,340.
- Identity: this is Elk County, Kansas (county seat Howard).
- 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.