Overview
Kingman County closed 2025 with $14,409,630 in unencumbered cash (including the Extension Council), up from $11,500,606 at the start of the year on receipts of $19,476,141 against expenditures of $17,809,925. The General Fund closed at $2,358,219, but the largest balances are reserves: the Capital Improvement Reserve at $2,395,425, the Bond and Interest fund at $3,314,688, a $1,500,000 Rainy Day Reserve, and the Self Insurance Reserve at $1,442,612.
Source: Kingman County financial statement, December 31, 2025 (state audit file, PDF).
At a glance
Funds & figures
County-wide walk (audited, regulatory basis, primary government): $11,230,311 opening + $8,877 cancelled prior-year encumbrances + $19,321,115 receipts − $17,628,107 expenditures = $12,932,196 ending cash; plus $1,233,931 encumbrances = $14,166,127. Including the Extension Council ($243,503), the reporting-entity total is $14,409,630.
| Fund / item | Amount |
|---|---|
| General Fund | $2,358,219 |
| Bond and Interest | $3,314,688 |
| Capital Improvement Reserve | $2,395,425 |
| Rainy Day Reserve | $1,500,000 |
| Self Insurance Reserve | $1,442,612 |
| County Wide 0.75% Sales Tax | $754,021 |
| Road and Bridge | $255,614 |
| Employee Benefits | $476,895 |
| Extension Council (related entity) | $243,503 |
| Total reporting entity, ending unencumbered | $14,409,630 |
Fund walks: General — $1,662,065 + $500 + $7,303,233 − $6,753,547 = $2,212,251 ending cash; plus $145,968 = $2,358,219. Bond and Interest — $2,525,343 + $1,156,605 cancelled encumbrances − $367,260 expenditures = $3,314,688. Capital Improvement Reserve — $2,167,355 + $701,828 − $1,305,904 = $1,563,279; plus $832,146 = $2,395,425. Self Insurance Reserve — $1,286,892 + $1,709,183 − $1,561,520 = $1,434,555; plus $8,057 = $1,442,612. County Wide 0.75% Sales Tax — $990,557 + $8,263 + $1,032,664 − $1,394,306 = $637,178; plus $116,843 = $754,021. Road and Bridge — $311,453 + $114 + $1,836,970 − $1,910,958 = $237,579; plus $18,035 = $255,614. Cash composition: checking $26,135,252 + cash on hand $1,848 + certificates of deposit $1,550,389 = $27,687,489 primary-government cash; less distributable funds $13,255,081 and agency funds $266,281, plus the Extension Council $243,503, gives the $14,409,630 reporting-entity total.
Source: Kingman County financial statement, December 31, 2025, summary statement.
Sources & notes
- Only source used: Kingman County financial statement, December 31, 2025 (state audit file; AdamsBrown, June 22, 2026). Read the statement (PDF).
- Sum checks: primary-government walk ($11,230,311 + $8,877 + $19,321,115 − $17,628,107 = $12,932,196; + $1,233,931 = $14,166,127); reporting-entity walk ($11,500,606 + $8,877 + $19,476,141 − $17,809,925 = $13,175,699; + $1,233,931 = $14,409,630); General, Bond and Interest, Capital Improvement Reserve, Self Insurance, Sales Tax, and Road and Bridge walks as shown above. All were verified by addition.
- “(In Process)” flag disclosed: the state listing titles this file “Kingman County, Kansas 09-72269 [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 statement does not recognize capital assets or long-term debt, so no net-position or debt figures are reported here. The county's Public Building Commission is audited separately through the hospital audit and is not in these figures.
- County palette: no verified Kingman County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.