Kiowa County
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Kiowa County, Kansas

Audited financial statement for the year ended December 31, 2025 — the state listing flags this file “(In Process)”, disclosed below. No figures from the City of Kiowa (Barber County) appear here: that is a different government.

Basis — read this first: every figure on this page comes from Kiowa County's audited financial statement for the year ended December 31, 2025 (Kansas regulatory basis; auditor Lewis, Hooper & Dick, June 29, 2026, unmodified on the regulatory basis, adverse on U.S. GAAP because the regulatory basis departs from GAAP). The state listing flags this file “(In Process)” — the figures below are as printed in that file. The City of Kiowa, in Barber County, files a separate statement and is a different government; none of its figures are used here. Kansas regulatory-basis statements do not report net position, capital assets, or long-term debt, so none are shown here.

Overview

Kiowa County — the county whose seat is Greensburg, established in 1886 — closed 2025 with $11,090,436 in unencumbered cash (excluding agency funds and certain related entities), on a memorandum-only reporting-entity total. The General Fund spent more than it took in ($3,102,324 against $2,706,951) and closed at $1,284,434. Road and Bridge remains the county's biggest operating fund at $2,420,970 of spending, and the related Extension Council and Public Library are included in the statement as selected related municipal entities.

Source: Kiowa County financial statement, December 31, 2025 (state audit file, PDF).

At a glance

$11,090,436
Ending unencumbered cash, reporting entity
$1,284,434
General Fund, ending unencumbered
$541,612
Road and Bridge, ending
$7,823,309
Special Purpose Funds, ending
$1,608,909
Business Funds, ending
1886
County established

Funds & figures

County-wide totals (audited, regulatory basis, memorandum only): beginning unencumbered cash $11,652,737; ending unencumbered cash $11,090,436 — verified through the cash composition: total cash $19,742,247 less agency funds $9,025,595 plus selected related entities $373,784 = $11,090,436.

Fund / itemAmount
General Fund$1,284,434
Road and Bridge$541,612
Sheriff$147,698
Ambulance$83,273
Appraiser$160,104
County Health$177,411
Equipment Reserve$882,700
Special Purpose Funds (total)$7,823,309
Business Funds (total)$1,608,909
Related entities (total)$373,784
Total reporting entity, ending unencumbered$11,090,436

Fund walks: General — $1,580,802 + $2,706,951 − $3,102,324 = $1,185,429 ending cash; plus $99,005 = $1,284,434. Road and Bridge — $807,571 + $2,054,438 − $2,420,970 = $441,039; plus $100,573 = $541,612. Sheriff — $46,534 + $1,862,467 − $1,873,064 = $35,937; plus $111,761 = $147,698. Ambulance — $71,529 + $198,892 − $212,618 = $57,803; plus $25,470 = $83,273. Appraiser — $75,402 + $368,743 − $300,627 = $143,518; plus $16,586 = $160,104. Equipment Reserve — $821,388 + $208,733 − $150,749 = $879,372; plus $3,328 = $882,700. Special Purpose Funds total — $7,013,369 + $7,905,524 − $7,403,184 = $7,515,709; plus $307,600 = $7,823,309. Business Funds total — $1,529,212 + $857,860 − $887,589 = $1,499,483; plus $109,426 = $1,608,909. Related entities total — $325,872 + $291,014 − $259,640 = $357,246; plus $16,538 = $373,784.

Source: Kiowa County financial statement, December 31, 2025, summary statement.

Sources & notes

  • Only source used: Kiowa County financial statement, December 31, 2025 (state audit file; Lewis, Hooper & Dick, June 29, 2026). Read the statement (PDF).
  • Sum checks: General, Road and Bridge, Sheriff, Ambulance, Appraiser, and Equipment Reserve walks as shown above; Special Purpose, Business, and Related-entity totals as shown above; cash composition ($19,742,247 − $9,025,595 + $373,784 = $11,090,436). All were verified by addition.
  • “(In Process)” flag disclosed: the state listing titles this file “KW Co CY25 Audit 39915 [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.
  • City of Kiowa excluded: the City of Kiowa is in Barber County and files its own statement; it is a different government from Kiowa County and no City of Kiowa figure appears on this page.
  • OCR limits disclosed: parts of this statement's text layer are garbled (including some individual fund rows and the prior-year report date, which renders as an impossible date). Only rows whose walks verify by addition are itemized above; garbled rows are omitted rather than reconstructed. The Kiowa County Memorial Hospital is a related entity with separate financial statements and is not in these figures.
  • County palette: no verified Kiowa County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.

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