Overview
Geary County's 2025 audit reports a General Fund that spent more than it took in: receipts of $26,607,281 against expenditures of $28,658,832, drawing unencumbered cash down from $12,213,932 to $10,162,381. The county's largest General Fund costs are the Sheriff ($9,208,029), Courthouse General ($3,882,099), Public Works ($3,346,799) and appropriations to outside agencies ($3,482,705). The Public Building Commission — the related entity behind the county hospital bonds — holds $10,954,990 of ending cash, and total contractual indebtedness stands at $49,373,754.
At a glance — audited actuals, year ended December 31, 2025
Source: Geary County 2025 audit, Statement 1 and Schedule 1.
General Fund — audited actuals 2025
Beginning cash $12,213,932 + receipts $26,607,281 − expenditures $28,658,832 = ending cash $10,162,381. The department build below sums exactly to the $28,658,832 total.
| Item | Amount |
|---|---|
| County Attorney | $1,685,894 |
| Sheriff | $9,208,029 |
| County Clerk | $299,934 |
| County Commissioners | $180,419 |
| Human Resources | $341,783 |
| Courthouse General | $3,882,099 |
| GIS / Planning and Zoning | $269,662 |
| Finance | $324,858 |
| Register of Deeds | $253,656 |
| County Treasurer | $587,391 |
| District Court | $609,376 |
| Emergency Management | $236,171 |
| Appraiser | $548,975 |
| Election | $183,324 |
| Noxious Weed | $275,257 |
| Public Works | $3,346,799 |
| Appropriations to outside agencies | $3,482,705 |
| Transfers out | $2,942,500 |
| Total General Fund expenditures, actual | $28,658,832 |
Largest receipts: ad valorem tax $15,955,603 (actual; budget $16,301,856), local sales tax $3,269,987, motor vehicle tax $1,684,873, interest on idle funds $918,089, delinquent tax $911,730.
Major funds — audited actuals 2025
Ending cash below is unencumbered cash; each row's walk (beginning + receipts − expenditures = ending) was verified.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| Debt Service | $1,890,458 | $1,963,600 | $3,200,613 |
| Capital Improvements | $2,032,976 | $1,522,230 | $4,081,825 |
| Waste Disposal | $2,887,073 | $2,909,893 | $456,137 |
| Convention and Tourism | $723,308 | $628,682 | $679,905 |
| Public Building Commission | $4,014,827 | $9,298,306 | $10,954,990 |
| Health Department | $686,860 | $757,691 | $13,934 |
| Sports Complex | $189,537 | $0 | $985,891 |
| Special Bridge | $259,903 | $26,130 | $761,431 |
Waste Disposal ending cash of $456,137 plus $217,510 of accounts payable gives $673,647 total cash; Convention and Tourism $679,905 plus $1,464 gives $681,369. Reporting-entity ending cash of $38,723,394 is verified by the statement's own composition: checking $48,262,355 + petty cash $10,750 + municipal investment pool $1,871,201 + certificates of deposit $6,517,074 + Public Building Commission $10,954,990 − agency funds $28,892,976 = $38,723,394.
Source: Geary County 2025 audit, Statement 1.
Debt & notes
County general-obligation bonds outstanding at December 31, 2025: $18,148,754 (beginning $19,473,251 less $1,324,497 of reductions). Public Building Commission revenue bonds: $31,225,000. Total contractual indebtedness: $18,148,754 + $31,225,000 = $49,373,754. The notes also disclose a KPERS net pension liability share of $7,466,300 and a KP&F share of $4,783,592, measured June 30, 2025 — these are not reported in the regulatory-basis statement itself, because the Kansas Municipal Audit and Accounting Guide basis does not recognize long-term debt. Accumulated vacation liability ≈ $841,733 and sick leave ≈ $947,910 are likewise disclosed but not booked.
Sources & notes
- Only source used: Geary County, Kansas, Regulatory Basis Financial Statement, December 31, 2025 (James Gordon & Associates, Manhattan, Kansas; available for issue July 13, 2026). Read the audit (PDF).
- Sum checks: General Fund walk ($12,213,932 + $26,607,281 − $28,658,832 = $10,162,381); the eighteen General Fund department lines sum to $28,658,832; Debt Service ($3,273,755 + $1,890,458 − $1,963,600 = $3,200,613); Capital Improvements ($3,571,079 + $2,032,976 − $1,522,230 = $4,081,825); Public Building Commission ($16,238,469 + $4,014,827 − $9,298,306 = $10,954,990); ending-cash composition sums to $38,723,394; debt ($18,148,754 + $31,225,000 = $49,373,754).
- Not reported: the audit's summary statement receipts/expenditures walk for the whole reporting entity does not reconcile cleanly in the extracted text, so no entity-wide receipts or expenditures total is claimed here — only the composition-verified ending cash.
- Jurisdiction palette: no verified Geary County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.