Overview
Leavenworth County grew its cash position sharply in 2025: county funds took in $102,122,558 and spent $88,328,441, lifting unencumbered cash from $41,689,673 to $55,483,790 (ending cash $55,597,662 after $113,872 of payables). The General Fund alone added $3,628,575, ending at $8,123,607 unencumbered, and spent $1,812,182 less than its $37,788,053 certified budget. Including related municipal entities (six sewer districts and Fire District No. 1), the reporting entity ended at $56,617,240.
Source: Leavenworth County financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: Leavenworth County financial statement 2025, summary statement.
General Fund walk — audited actuals 2025
Receipts of $39,604,446 against expenditures of $35,975,871 give a $3,628,575 surplus; the $4,495,032 beginning balance rises to $8,123,607 unencumbered ($8,159,648 after $36,041 of payables).
| Item | Amount |
|---|---|
| Ad valorem taxes | $23,871,504 |
| Motor vehicle taxes | $2,580,847 |
| Delinquent taxes | $309,950 |
| Charges for services | $4,610,996 |
| Interest on idle funds | $2,744,160 |
| Miscellaneous | $2,676,912 |
| Licenses, permits and fees | $1,322,719 |
| Interest and penalties | $599,348 |
| Reimbursements | $797,705 |
| Other taxes, intergovernmental and transfers in | $90,305 |
| Total receipts (detail-summed) | $39,604,446 |
Expenditure departments (actual): County Sheriff $13,422,407; Emergency Medical Service $7,030,137; County Attorney $2,706,931; Courthouse General $1,677,153; Building Maintenance $1,577,684; County Commission $1,085,109; Justice Center $1,052,861; County Counselor $846,489; Information Services $789,254; Appraiser $771,737; Noxious Weeds $677,235; Planning and Zoning $566,057; County Treasurer $530,096; Human Resources $391,729; GIS Appraiser $293,376; County Clerk $279,780; District Court $271,569; Election $258,598; Register of Deeds $248,183; Coroner $211,063; Administration $135,393; Risk Management $3,632; Appropriations $440,036; and a $113,536 Health Department transfer. The department figures sum exactly to the $35,975,871 total, which sits $1,812,182 under the $37,788,053 budget.
Source: Leavenworth County financial statement 2025, General Fund schedule.
Major funds — audited actuals 2025
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $39,604,446 | $35,975,871 | $8,159,648 |
| Road and Bridge | $14,879,607 | $14,054,723 | $1,573,357 |
| Employee Benefits | $11,886,743 | $10,716,133 | $1,596,363 |
| 20-Year Special Sales Tax Revenue | $6,531,146 | $2,517,581 | $12,501,151 |
| Local Service Road and Bridge | $4,928,504 | $4,859,912 | $599,807 |
| Council on Aging | $4,337,765 | $3,696,992 | $1,356,552 |
| Solid Waste Management | $2,408,096 | $2,334,500 | $204,475 |
| Bond and Interest | $1,751,847 | $2,001,439 | $1,327,718 |
| County Health | $1,507,764 | $1,538,202 | $137,026 |
| 911 Taxes | $864,307 | $724,229 | $438,241 |
Each fund’s walk checks: beginning balance plus receipts minus expenditures equals the unencumbered balance (Road and Bridge $670,642 + $14,879,607 − $14,054,723 = $1,495,526, plus $77,831 of payables = $1,573,357; Employee Benefits $425,753 + $11,886,743 − $10,716,133 = $1,596,363). The 20-Year Special Sales Tax Revenue Fund is the County’s largest cash holder at $12,501,151. Cash composition: checking accounts $143,089,349 (including $135,686,150 in U.S. Treasury bills) plus $9,674 in the Kansas Municipal Investment Pool, totaling $143,099,023, less $86,481,783 of agency funds, equal to the $56,617,240 reporting-entity balance.
Source: Leavenworth County financial statement 2025, summary statement.
Debt and pensions
Long-term debt (Note 8): general-obligation bonds began the year at $22,465,000 (Series 2016-A sales tax $7,570,000; Series 2020-A sales tax $8,740,000; Series 2022-A refunding $6,155,000), with $1,470,000 of principal paid and $531,440 of interest paid, ending at $20,995,000. KDHE revolving loans ended at $379,891 (Loan 1429-01 $23,467; Loan 1785-01 $356,424). Total contractual indebtedness ended at $21,374,891. Scheduled 2026 general-obligation debt service is $1,515,000 of principal and $486,665 of interest. Pension note: the County’s proportionate share of the KPERS net pension liability was $14,881,130 (KPERS) and $15,616,393 (KP&F) at June 30, 2025; under the Kansas regulatory basis it is not reported in the financial statement.
Source: Leavenworth County financial statement 2025, Notes 8 and 10.
Sources & notes
- Only source used: Leavenworth County financial statement, December 31, 2025 (Varney & Associates, CPAs, LLC, Manhattan; August 24, 2026), via the Kansas Department of Administration state portal (the inventory URL’s Jobs.ks.gov host serves the same state file). Read the financial statement (PDF).
- Sum checks: county $41,689,673 + $102,122,558 − $88,328,441 = $55,483,790 and + $113,872 = $55,597,662; General Fund receipts detail sums to $39,604,446, expenditure departments sum to $35,975,871, and $4,495,032 + $39,604,446 − $35,975,871 = $8,123,607; GO bonds $7,570,000 + $8,740,000 + $6,155,000 = $22,465,000, less $1,470,000 = $20,995,000, and $20,995,000 + $379,891 = $21,374,891. All verified by addition.
- County palette: no verified Leavenworth County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.