Overview
Hodgeman County's General Fund took in $3,569,543 and spent $3,384,021 in 2025, a $185,522 surplus that, with a $4,616 residual equity transfer in, lifted ending unencumbered cash to $806,627. The whole reporting entity took in $6,994,410 against $7,457,863 of spending, ending with $4,888,084 of unencumbered cash. Employee benefits ($1,448,160) is by far the General Fund's largest cost. The audit flags several cash-basis deficits — most sharply the USDA Grant fund at $(800,450) — and notes bond payments were not made as K.S.A. 10-130 requires.
Source: Hodgeman County 2025 audit, Statement 1 and Schedule 2-1.
At a glance — audited actuals, year ended December 31, 2025
General Fund — audited actuals 2025
Receipts build: ad valorem property tax $2,803,392 + delinquent tax $33,249 + motor vehicle tax $163,387 + recreational vehicle tax $2,062 + 16/20M truck tax $26,272 + mineral production tax $26,138 + health grants $37,934 + licenses, permits and fees $46,592 + interest on delinquent taxes $29,671 + charges for services $260,449 + interest $112,540 + other $16,053 + operating transfers $11,804 = $3,569,543. Beginning cash $616,489 + surplus $185,522 + residual equity transfer in $4,616 = ending unencumbered cash $806,627; plus $147,677 of payables = $954,304 cash. The category build below sums exactly to $3,384,021.
| Item | Amount |
|---|---|
| County commissioners | $120,916 |
| County clerk | $87,704 |
| County treasurer | $89,316 |
| County attorney | $60,204 |
| Register of deeds | $54,311 |
| District court | $26,624 |
| Law enforcement | $298,461 |
| Health department | $203,698 |
| Solid waste | $208,428 |
| Courthouse general | $271,061 |
| Park and pool | $52,158 |
| Election | $22,069 |
| Appraiser cost | $128,266 |
| Judgments and tort liability | $136,842 |
| Employee benefits | $1,448,160 |
| Emergency management | $22,239 |
| Other | $34,302 |
| Appropriations (fair, soil, elderly, historical, mental health, economic development) | $119,262 |
| Total General Fund expenditures, actual | $3,384,021 |
Major funds — audited actuals 2025
Each row's walk (beginning + receipts − expenditures = ending) was verified against Statement 1 and its fund schedule.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| Road and Bridge | $1,402,916 | $1,416,828 | $210,998 |
| Extension Council | $104,273 | $107,500 | $(539) |
| Noxious Weed | $268,620 | $255,601 | $123,213 |
| Noxious Weed Capital Outlay | $0 | $0 | $222,997 |
| County Hospital | $264,864 | $274,750 | $(9,491) |
| Ambulance | $207,303 | $163,772 | $93,649 |
| Special Alcohol and Drug | $12 | $500 | $5,426 |
| E911 Combined | $18,609 | $7,217 | $151,160 |
| Rural Fire District | $138,693 | $111,276 | $35,263 |
| Health Reserves (business) | $346,752 | $233,795 | $740,361 |
| Bond and Interest – Hospital | $377,363 | $341,650 | $71,921 |
| Hospital Bond Debt Service Reserve | $0 | $0 | $138,688 |
Entity walk: $5,351,537 + $6,994,410 − $7,457,863 = $4,888,084 unencumbered, plus $345,582 of payables = $5,233,666 cash. Special-purpose funds walk: $3,932,748 + $2,696,136 − $3,498,397 = $3,130,487. The Road and Bridge Fund's $1,402,916 of receipts includes $1,029,059 of ad valorem tax and $267,999 of gasoline tax.
Source: Hodgeman County 2025 audit, Statement 1 and Schedules 2-2 to 2-13.
Debt & compliance
The audit is presented on the Kansas regulatory basis, which does not recognize capital assets or long-term debt in the statement itself, so no consolidated debt total is stated; the Bond and Interest – Hospital Fund took in $377,363 and paid $341,650 in 2025, and the Hospital Bond Debt Service Reserve held $138,688 untouched. Compliance notes from the audit: the cash-basis law (K.S.A. 10-1113) prohibits creating indebtedness in excess of available monies in a fund, and at year end the Regional PHEP, KDHE Workforce Development Grant and USDA Grant funds had unencumbered cash deficits of $4,568, $5,467 and $800,450 respectively, and the Extension Council, County Hospital and Register of Deeds agency funds had deficits of $539, $9,491 and $61. K.S.A. 10-130 requires municipalities to remit bond or interest payments to the state fiscal agent at least twenty days before maturity; the audit states bond payments were not made in accordance with this statute. The county did not hold a revenue neutral rate hearing for 2025 and made no budget amendments.
Sources & notes
- Only source used: Hodgeman County, Kansas, Financial Statement with Independent Auditor's Report, year ended December 31, 2025 (Kennedy McKee & Company, September 28, 2026; unmodified opinion on the Kansas regulatory basis, adverse opinion on U.S. GAAP). Read the audit (PDF).
- Sum checks: General Fund receipts build sums to $3,569,543; the expenditure categories sum to $3,384,021; cash walk ($616,489 + $185,522 + $4,616 = $806,627; + $147,677 = $954,304); entity walk ($5,351,537 + $6,994,410 − $7,457,863 = $4,888,084; + $345,582 = $5,233,666); Road and Bridge ($224,910 + $1,402,916 − $1,416,828 = $210,998); Extension Council ($2,688 + $104,273 − $107,500 = $(539)); Ambulance ($50,118 + $207,303 − $163,772 = $93,649); Health Reserves ($627,404 + $346,752 − $233,795 = $740,361); Bond and Interest – Hospital ($36,208 + $377,363 − $341,650 = $71,921).
- Jurisdiction palette: no verified Hodgeman County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.