Graham County, Kansas
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Graham County, Kansas

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

Nicodemus Historic District Visitor Center in Graham County, Kansas
The Nicodemus Historic District Visitor Center in Nicodemus Township Hall, Graham County.Photo: John Charlton / Kansas Geological Survey (non-commercial/educational reuse with credit) — 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, December 23, 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 state filing’s filename labels this document an audit draft; the auditor’s report inside it is the unmodified-regulatory/adverse-GAAP report quoted here. The statement’s landscape summary table did not extract legibly, so no county-wide receipts or expenditures total is stated — only fund schedules and the cash composition, which re-add exactly.

Overview

Graham County’s primary government closed 2024 with $8,018,179 of cash; with the related Graham County Public Library ($328,786), total reporting-entity cash was $8,346,965. The General Fund closed at $1,371,067 unencumbered, up $306,646 on the year (receipts $1,980,930 against expenditures $1,674,284, against a $2,127,063 budget — $452,779 under budget). Road and Bridge closed at $454,576, up $167,286. The County is governed by an elected three-member commission.

Source: Graham County 2024 financial statement, cash composition and Schedule 2.

At a glance

$8,018,179
Primary-government cash, Dec 31, 2024
$8,346,965
Total reporting-entity cash, Dec 31, 2024
$1,371,067
General Fund ending unencumbered cash
$1,980,930
General Fund receipts, 2024
$1,674,284
General Fund expenditures, 2024
$454,576
Road and Bridge ending unencumbered cash

Source: Graham County 2024 financial statement, cash composition and Schedule 2.

Funds

Cash composition (primary government): total cash and investments printed at $11,050,559, less agency funds $3,032,380 = $8,018,179; plus related municipal entity (Public Library) $328,786 = total reporting entity $8,346,965. Fund walks below re-add exactly.

FundReceiptsExpendituresEnding unencumbered
General$1,980,930$1,674,284$1,371,067
Road and Bridge$2,031,434$1,864,148$454,576

General Fund walk: $1,064,421 + $1,980,930 − $1,674,284 = $1,371,067. Largest General Fund receipts: ad valorem property tax $1,550,346, penalties and interest $55,347, county officer fees $48,832, grants $41,351, mineral production tax $32,369, dispatching services $27,192. Largest General Fund expenditures: sheriff $526,196, courthouse general $260,774, county clerk $158,263, county treasurer $135,934, county attorney $112,629, register of deeds $100,851. Road and Bridge walk: $287,290 + $2,031,434 − $1,864,148 = $454,576; its budget was $2,216,162, so actual spending was $352,014 under budget. Disclosure — over budget: the Graham County 911 Fund spent $90,419 against a $77,255 budget, $13,164 over budget, in Schedule 1.

Source: Graham County 2024 financial statement, cash composition and Schedule 2.

Debt & notes

No long-term debt total is stated on this page: the audit’s long-term debt note table did not extract legibly, and this page does not guess at it. One quantified long-term obligation is stated in the notes: the estimated landfill closure and post-closure care liability at year-end was $757,252 (based on 100% of estimated landfill capacity), with no County assets restricted for that payment; the County meets financial assurance through the Local Government Financial Test. Cash balances on this page are therefore not net of debt.

Source: Graham County 2024 financial statement, cash composition and Schedule 2.

Sources & notes

  • Source used: Graham County, Kansas, financial statement, December 31, 2024 (Mapes & Miller LLP, December 23, 2025) Read the source document.
  • Sum checks: cash $11,050,559 − $3,032,380 = $8,018,179; $8,018,179 + $328,786 = $8,346,965; General Fund $1,064,421 + $1,980,930 − $1,674,284 = $1,371,067; Road and Bridge $287,290 + $2,031,434 − $1,864,148 = $454,576.
  • Identity: this is Graham County, Kansas (county seat Hill City).
  • 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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