Overview
Harvey County (county seat Newton) adopted its 2026 budget on September 2, 2025, after a revenue-neutral-rate hearing on August 26, 2025 at which the board adopted Resolution 2025-23 to exceed the revenue neutral rate of 41.269 mills. The adopted budget is lower than the published budget because the commission funded two additional sheriff deputy positions instead of the four in the published budget. The General Fund dominates the budget at $25,540,236 of authority — its departments sum exactly to that figure in the county's Q1 2026 report. General Fund budgeted revenues of $20,062,096 fall $5,478,140 short of General Fund budgeted expenditures; the Q1 report pages retrieved do not itemize how that gap is funded, so this page does not guess.
Sources: September 16, 2025 commission agenda packet (containing the September 2, 2025 adoption minutes); Q1 2026 financial report.
At a glance — adopted 2026 budget
Sources: September 2, 2025 adoption minutes; Q1 2026 financial report.
Adopted budget — published vs. adopted
The published budget set maximum limits the board could not exceed without republishing: $37,846,563 authority and a $19,255,616 levy (45.339 mills as published). The adopted budget came in below both. The entire $289,196 authority reduction sits in the General Fund: the published General Fund was $25,829,431, while the adopted General Fund is $25,540,236 — a difference of $289,195, $1 off the total reduction (rounding in the sources).
| Figure | Published | Adopted |
|---|---|---|
| Total budget authority | $37,846,563 | $37,557,367 |
| Ad valorem tax levy | $19,255,616 | $18,942,066 |
| Estimated mill levy | 45.339 | 44.601 |
| General Fund authority | $25,829,431 | $25,540,236 |
The published certificate's levy-fund split (General $13,159,043; Debt Service $1,160,665; Road & Bridge $4,182,603; Noxious Weed $146,451; Extension Council $343,882; Elderly Services $262,971) sums to $19,255,615, $1 under the published levy total. A final adopted levy split by fund was not in the documents retrieved, so this page reports only the adopted levy total — it does not carry the published split forward as if it were adopted. The Q1 report's General Fund "Current Tax" line is $12,471,353, which is not the same concept as the certificate's ad valorem figure and is not presented as the adopted levy.
Sources: September 16, 2025 agenda packet (published certificate + September 2 adoption minutes).
General Fund — 2026 original budget
General Fund budgeted revenues total $20,062,096 against budgeted expenditures of $25,540,236. The expenditure groups sum exactly; the revenue groups sum exactly.
| Revenue group | Original budget |
|---|---|
| Taxes | $17,250,882 |
| Licenses & permits | $48,460 |
| Intergovernmental | $90,842 |
| Charges for services | $1,271,900 |
| Miscellaneous | $10,488 |
| Reimbursements | $80,242 |
| Uses of money & property | $1,053,733 |
| Transfers in | $255,549 |
| Total revenues | $20,062,096 |
Key revenue lines: current (ad valorem) tax $12,471,353; retail sales tax $3,077,103; motor vehicle tax $1,282,971; interest on investments $1,003,899; correctional fees — federal $310,250; park fees $294,993.
| Expenditure group | Original budget |
|---|---|
| Personnel | $12,865,513 |
| Contractual | $10,849,914 |
| Commodities | $465,956 |
| Capital outlay | $380,850 |
| Transfers out | $1,085,903 |
| Reimbursements | −$107,900 |
| Total expenditures | $25,540,236 |
General Fund departments (original budgets), which sum exactly to $25,540,236:
| Department / appropriation | Original budget |
|---|---|
| County Sheriff | $7,075,322 |
| Stabilization Reserve | $4,322,495 |
| Courthouse General | $1,982,453 |
| Communications Services | $1,877,923 |
| Ambulance Appropriation | $1,393,426 |
| County Attorney | $1,154,624 |
| Administration | $1,039,145 |
| County Parks | $925,286 |
| Information Technology | $781,231 |
| County Treasurer | $755,688 |
| Health Department | $729,564 |
| County Appraiser | $706,613 |
| County Clerk | $381,753 |
| Emergency Management | $301,499 |
| Indigent Defense | $245,760 |
| Planning and Zoning | $222,957 |
| Register of Deeds | $210,333 |
| Mental Health Appropriation | $191,954 |
| District Coroner | $169,587 |
| District Court | $141,850 |
| County Commission | $138,653 |
| Economic Development Council Appropriation | $120,750 |
| CDDO Appropriation | $114,750 |
| Pine Street Building | $110,498 |
| Airport Appropriation | $90,000 |
| County Election | $88,950 |
| County Historical Society Appropriation | $57,500 |
| CARES Act | $40,000 |
| Economic Development Reserve | $39,893 |
| HC Transportation (General Fund transfer) | $38,925 |
| Free Fair & Saddle Club Appropriation | $37,854 |
| Conservation District Appropriation | $25,000 |
| Health Ministries Appropriation | $10,000 |
| Humane Society Appropriation | $9,000 |
| Heart-to-Heart Appropriation | $3,000 |
| Low Income Assistance Appropriation | $3,000 |
| Peace Connections Appropriation | $3,000 |
| Total | $25,540,236 |
Source: Q1 2026 financial report, General Fund pages (Original Budget column). Note: the report's expenditure-summary "Revised Budget" column totals $25,630,236 while its department-detail total shows $25,540,236 — a $90,000 revised-column discrepancy inside the source; this page uses the Original Budget column throughout, so it is unaffected.
Funds — 2026 original budgets
Fund expenditure budgets from the Q1 2026 report's Original Budget column. Their sum is $37,576,059 — $18,692 above the adopted total of $37,557,367. The difference is not allocated to any fund on this page; the most likely contributors visible in the sources are the Diversion fund (Q1 original $41,616 vs. $22,011 in the published certificate, +$19,605) partly offset by Municipalities Fight Addiction ($34,000 vs. $35,000, −$1,000), Transportation ($316,411 vs. $316,324, +$87) and Solid Waste ($2,981,291 vs. $2,981,292, −$1). A final adopted fund-by-fund form would resolve the gap; it was not retrieved.
| Fund | Original budget |
|---|---|
| General | $25,540,236 |
| Road & Bridge | $6,075,604 |
| Solid Waste | $2,981,291 |
| Bond & Interest | $1,298,191 |
| Extension Council | $380,000 |
| Dept. on Aging (Elderly Services) | $373,881 |
| Harvey County Transportation | $316,411 |
| Noxious Weed Eradication | $252,496 |
| 911 Combined | $227,333 |
| Road Impact Fee | $45,000 |
| Diversion | $41,616 |
| Municipalities Fight Addiction | $34,000 |
| Special Alcohol & Drug | $5,000 |
| Special Park Alcohol & Drug | $5,000 |
| Sum of funds shown | $37,576,059 |
| Adopted total (minutes) | $37,557,367 |
| Unexplained gap | $18,692 |
Road & Bridge detail (original budget): personnel $1,242,613; contractual $558,510; commodities $457,907; capital outlay $3,616,574; transfers out $200,000 — summing exactly to $6,075,604. Bond & Interest detail: contractual $10,000 + debt service $1,288,191 = $1,298,191. Solid Waste detail: personnel $946,761; contractual $1,445,626; commodities $128,004; capital outlay $10,900; transfers out $450,000 — summing exactly to $2,981,291.
Source: Q1 2026 financial report, Other Funds pages (Original Budget column).
Debt
Outstanding balances from the county's 2026 budget-book Bond and Interest pages (CivicWeb): general obligation bonds Series 2020 (Schaben, Parking, KLP) $1,500,000; Public Building Commission revenue bonds $2,975,000 (Series 2014C Courthouse Energy Project $1,360,000 + Series 2015A 800 MHz Radio Project $1,615,000); Motorola radio equipment lease-purchase $117,679. Total $4,592,679, as printed. The budget-book debt-service request column (principal $776,458 + interest $95,725 = $872,183) is a request figure and does not match the adopted Bond & Interest fund's $1,288,191 debt-service line, so it is not used here.
| Obligation | Outstanding |
|---|---|
| GO bonds, Series 2020 | $1,500,000 |
| PBC revenue bonds, Series 2014C | $1,360,000 |
| PBC revenue bonds, Series 2015A | $1,615,000 |
| Motorola radio equipment lease-purchase | $117,679 |
| Total outstanding | $4,592,679 |
Source: Harvey County 2026 budget book, Bond and Interest fund pages (CivicWeb).
Sources & notes
- Only sources used: (1) Harvey County Board of Commissioners September 16, 2025 agenda packet, which contains the September 2, 2025 adoption minutes and the published budget certificate; (2) Harvey County Q1 2026 financial report (county site, Original Budget column); (3) Harvey County 2026 budget-book Bond and Interest pages (CivicWeb) for outstanding debt only. Agenda packet · Q1 2026 report · Bond and Interest pages.
- Sum checks: adopted-vs-published authority gap $289,196; General Fund revenue groups sum exactly to $20,062,096; General Fund expenditure groups sum exactly to $25,540,236; all 40 General Fund departments sum exactly to $25,540,236; Road & Bridge, Bond & Interest, and Solid Waste detail groups sum exactly to their fund totals; debt components sum exactly to $4,592,679; published certificate funds sum exactly to $37,846,563 and published levy funds sum to $19,255,615 ($1 under the published levy total).
- Disclosed gaps, not smoothed: (a) fund original budgets sum $18,692 above the adopted total; (b) the Q1 report's General Fund revised column is internally inconsistent by $90,000 (summary $25,630,236 vs. detail $25,540,236); (c) no final adopted levy split by fund was retrieved — only the adopted levy total is reported; (d) General Fund budgeted revenues ($20,062,096) fall $5,478,140 short of budgeted expenditures with no funding line itemized in the retrieved pages; (e) the Q1 report is a quarterly financial report, not the state budget form — the state-filed form was not retrieved, and the CivicWeb department pages show the 2026 REQUEST column, not the adopted budget, so they were used only for outstanding debt balances.
- What is missing: this page has no audited actuals, no capital-asset or net-position figures, and no final adopted fund-by-fund state form.
- County palette: no verified Harvey County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.