Overview
Labette County closed 2025 with $13,361,419 in unencumbered cash (excluding agency funds), up from $13,027,186 at the start of the year, on receipts of $18,962,526 against expenditures of $19,211,319. The General Fund closed at $3,135,937, but the county's largest single balance is the Employee Benefit Trust at $4,526,268. Road and Bridge is the biggest spending fund at $4,788,603, and one sewer fund closed the year in deficit — Sewer District No. 1 Maintenance at negative $28,244, disclosed below rather than smoothed away.
Source: Labette County financial statement, December 31, 2025 (state audit file, PDF).
At a glance
Funds & figures
County-wide walk (audited, regulatory basis, primary government, excluding agency funds): $13,027,186 opening + $18,962,526 receipts − $19,211,319 expenditures = $12,778,393 ending cash; plus $583,026 encumbrances = $13,361,419 ending unencumbered cash. Cash composition: cash on hand $5,170 + certificates of deposit $7,200,000 + demand deposits $23,514,085 = $30,719,255; less agency funds $17,357,836 = $13,361,419.
| Fund / item | Amount |
|---|---|
| General Fund | $3,135,937 |
| Employee Benefit Trust | $4,526,268 |
| Road and Bridge | $915,867 |
| Special Bridge Reserve | $1,147,345 |
| Special Bridge | $494,173 |
| Special Highway | $488,542 |
| Special Machinery | $446,311 |
| Health | $654,028 |
| Sheriff Vehicle Reserve | $277,701 |
| Diversion Fees | $225,700 |
| Sewer District No. 1 Maintenance | −$28,244 |
| Total primary government, ending unencumbered | $13,361,419 |
Fund walks: General — $2,588,280 + $8,812,550 − $8,730,256 = $2,670,574 ending cash; plus $465,363 = $3,135,937. Road and Bridge — $942,936 + $4,694,154 − $4,788,603 = $848,487; plus $67,380 = $915,867. Employee Benefit Trust — $4,677,783 + $1,161,551 − $1,313,066 = $4,526,268. Special Bridge Reserve — $1,043,697 + $103,648 = $1,147,345 (no expenditures). Special Machinery — $607,384 + $786,911 − $947,984 = $446,311. Health — $753,919 + $499,323 − $609,360 = $643,882; plus $10,146 = $654,028. Sewer District No. 1 Maintenance — negative $34,574 opening + $26,290 receipts − $19,960 expenditures = negative $28,244 ending, the only deficit fund balance in the statement.
Source: Labette County financial statement, December 31, 2025, summary statement.
Sources & notes
- Only source used: Labette County financial statement, December 31, 2025 (state audit file; Rodney M. Burns, CPA, LLC, September 29, 2026). Read the statement (PDF).
- Sum checks: county-wide walk ($13,027,186 + $18,962,526 − $19,211,319 = $12,778,393; + $583,026 = $13,361,419); General, Road and Bridge, Employee Benefit Trust, Special Bridge Reserve, Special Machinery, Health, and Sewer District Maintenance walks as shown above; cash composition ($5,170 + $7,200,000 + $23,514,085 − $17,357,836 = $13,361,419). All were verified by addition.
- Extraction note: the statement's summary pages are landscape-scanned and their browser text layer shreds the numbers, so the summary figures above were extracted from a direct PDF text layer instead and sum-checked as shown. The deficit Sewer District No. 1 Maintenance balance is reported as printed, not adjusted.
- Audit opinions disclosed: unmodified on the Kansas regulatory basis; adverse on U.S. GAAP, solely because the regulatory basis departs from GAAP. The statement covers the primary government only; no related municipal entities are included.
- County palette: no verified Labette County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.