Overview
Jefferson County ended 2025 with $20,984,017 in unencumbered cash across all funds (excluding agency funds), up from $20,404,604 at the start of the year. The county took in $34,354,220 and spent $34,524,705 — spending exceeded receipts by $170,485, but the year still closed higher because the opening balance carried the year. The General Fund closed at $2,701,771 unencumbered, while the largest single balances sit in the Equipment Reserve ($4,303,574) and the Capital Improvement fund ($3,805,857).
Source: Jefferson County financial statements, December 31, 2025 (state audit file, PDF).
At a glance
Funds & figures
County-wide walk (audited, regulatory basis): $20,404,604 opening unencumbered cash + $34,354,220 receipts − $34,524,705 expenditures = $20,234,119 ending cash; plus $749,898 in encumbrances and accounts payable = $20,984,017 ending unencumbered cash.
| Fund / item | Amount |
|---|---|
| General Fund | $2,701,771 |
| Public Works | $817,682 |
| Law Enforcement | $299,390 |
| Health | $927,369 |
| Ambulance | $1,098,796 |
| Equipment Reserve | $4,303,574 |
| Capital Improvement | $3,805,857 |
| Special Road and Bridge Machinery | $3,319,839 |
| Bond and Interest | $39,941 |
| Total reporting entity, ending unencumbered | $20,984,017 |
General Fund walk: $3,928,957 opening, less a $349,000 prior-period adjustment, plus $7,983,328 receipts, less $8,909,240 expenditures = $2,654,045 ending cash; plus $47,726 encumbrances = $2,701,771. Public Works: $1,274,851 − $1,082,000 adjustment + $10,404,677 receipts − $10,269,370 expenditures = $328,158 ending cash; plus $489,524 = $817,682. Law Enforcement: $385,119 − $150,000 + $5,125,889 − $5,076,866 = $284,142; plus $15,248 = $299,390. Health: $467,811 + $3,796,825 − $3,477,707 = $786,929; plus $140,440 = $927,369. Cash composition: $45,300,245 total cash, of which $28,496,111 sits in the Kansas Municipal Investment Pool; agency funds of $24,316,228 are excluded from the reporting-entity total.
Source: Jefferson County financial statements, December 31, 2025, summary statement.
Sources & notes
- Only source used: Jefferson County financial statements, December 31, 2025 (state audit file; auditor's report July 27, 2026). Read the statement (PDF).
- Sum checks: county-wide walk ($20,404,604 + $34,354,220 − $34,524,705 = $20,234,119; + $749,898 = $20,984,017); General Fund walk ($3,928,957 − $349,000 + $7,983,328 − $8,909,240 = $2,654,045; + $47,726 = $2,701,771); Public Works, Law Enforcement, and Health walks as shown above. All were verified by addition.
- “(In Process)” flag disclosed: the state listing titles this file “Jefferson County, KS 2025 [12/31/2025] (In Process)”. The file itself is a complete audited statement with a signed auditor's report, and this page reports its printed figures — but the flag means the state's posting may still be updated, so figures should be re-checked against the state file before any official use.
- Audit opinions disclosed: unmodified on the Kansas regulatory basis; adverse on U.S. GAAP, solely because the regulatory basis departs from GAAP (the same split every Kansas regulatory-basis audit carries). The statement does not recognize capital assets or long-term debt, so no net-position or debt figures are reported here.
- County palette: no verified Jefferson County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.