Overview
Greenwood County's General Fund finished 2025 with a $123,746 surplus: receipts of $4,313,873 against expenditures of $4,190,127, lifting ending cash to $1,426,202. Interest on investments ($453,517) supplied more than a tenth of General Fund receipts. Road & Bridge nearly broke even despite $2,849,608 of spending, and the Special Bridge fund — swollen by $678,472 of KDOT connecting-links money and a $215,000 state grant — ended the year above $1,000,000.
Source: Greenwood County 2025 audit (Kansas Department of Administration, PDF).
At a glance — audited actuals, year ended December 31, 2025
General Fund — audited actuals 2025
Beginning cash $1,302,456 + surplus $123,746 = ending cash $1,426,202. The category build below sums exactly to $4,190,127.
| Item | Amount |
|---|---|
| General Government | $1,965,919 |
| Public Safety | $1,890,538 |
| Sanitation | $126,670 |
| Social Services for Aged and Poor | $2,500 |
| Operating transfer to Special Equipment Reserve | $204,500 |
| Total General Fund expenditures, actual | $4,190,127 |
Within General Government: Courthouse General $755,314, County Treasurer $290,892, County Attorney $263,947, County Clerk $200,986, Register of Deeds $148,396, Unified Court $140,800, County Commission $133,765. Within Public Safety: Sheriff $1,734,252, Emergency Preparedness $104,286, Juvenile Detention $46,000, Crisis Center $6,000. Largest receipts: ad valorem property tax $3,182,836, interest on investments $453,517, motor vehicle tax $281,268, interest on tax $113,573, officer fees $55,186.
Source: Greenwood County 2025 audit, Schedule 2, General Fund.
Major funds — audited actuals 2025
Each row's walk (beginning + receipts − expenditures = ending) was verified; whole-dollar rounding may leave a $1 difference on the Road & Bridge row (exact ending $298.66).
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| Ambulance | $1,006,591 | $900,468 | $397,241 |
| Road and Bridge | $2,824,982 | $2,849,608 | $299 |
| Special Bridge | $1,185,991 | $921,015 | $1,020,665 |
| Rural Fire District No. 1 | $386,422 | $423,411 | $40,060 |
| Appraiser's Cost | $359,428 | — | — |
Ambulance: service fees $434,557 plus ad valorem tax $520,683; expenditures led by personal services $572,169. Road & Bridge: ad valorem $2,061,481, special city/county highway $410,945, federal grants $162,894; expenditures include a $575,000 transfer to the Special Machinery Fund and $142,000 to the Bridge Building KDOT Exchange Program Fund. Special Bridge: KDOT connecting-links $678,472 and state grants $215,000 against $830,679 of contractual services. The Appraiser's Cost receipts figure is shown without an expenditures total because that schedule's expenditure lines were not cleanly extracted; no total is guessed.
Debt & notes
The audit is presented on the Kansas regulatory basis, which does not recognize capital assets, long-term debt, accrued receivables or payables in the statement itself; the notes state this explicitly, and no separate long-term debt total is stated in the extracted notes, so none is claimed here. The auditor's opinion is unmodified on the regulatory basis and adverse on U.S. GAAP, the standard pairing for Kansas regulatory-basis statements.
Source: Greenwood County 2025 audit, auditor's report and Note 1.
Sources & notes
- Only source used: Greenwood County, Kansas, Independent Auditor's Report and Financial Statement with Supplementary Information for the year ended December 31, 2025 (Jarred, Gilmore & Phillips, Chanute, Kansas, July 1, 2026). Read the audit (PDF). Note: the inventory record lists this file under a “Jobs.ks.gov” host; the working copy was retrieved from the Kansas Department of Administration (admin.ks.gov) at the address above.
- Sum checks: General Fund categories ($1,965,919 + $1,890,538 + $126,670 + $2,500 + $204,500 = $4,190,127); cash walk ($1,302,456 + $123,746 = $1,426,202); Ambulance ($291,118 + $106,123 = $397,241); Special Bridge ($755,689 + $264,976 = $1,020,665); Rural Fire ($77,050 − $36,990 = $40,060).
- Rounding: figures are rounded to whole dollars from cents in the audit; the General Fund ending cash computes to $1,426,202.04 and Road & Bridge ending cash to $298.66.
- Jurisdiction palette: no verified Greenwood County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.