Overview
Logan County’s reporting entity (county plus related Fire District No. 1, excluding distributable and agency funds) closed 2024 with $9,863,342 of ending unencumbered cash ($10,284,394 cash), after receipts of $7,980,345 against expenditures of $8,500,480. The primary government alone closed at $9,356,262 unencumbered. The General Fund closed at $2,023,129 unencumbered, and the Capital Improvement Fund at $1,691,985. Cash is held overwhelmingly in checking accounts: $15,841,171 of the $18,381,067 total cash before distributable and agency funds.
Source: Logan County 2024 financial statement, summary statement.
At a glance
Funds
| Fund | Receipts, 2024 | Expenditures, 2024 — ending unencumbered in notes |
|---|---|---|
| General | $2,830,216 | $2,394,659 |
| Road and Bridge | $1,129,673 | $1,247,744 |
| Health | $389,889 | $373,978 |
| Employee Benefits | $1,199,171 | $1,142,864 |
| Noxious Weed | $248,979 | $187,086 |
| Hospital Maintenance | $389,843 | $400,000 |
| Special Machinery | $175,000 | $15,700 |
| Equipment Reserve | $156,600 | $960,665 |
| Ambulance | $669,597 | $656,540 |
| Capital Improvement | $100,000 | $200,000 |
| Bond and Interest | $329,741 | $652,016 |
| Oil and Gas Depletion Trust | $45,915 | $0 |
Ending unencumbered balances for the rows above: General $2,023,129; Road and Bridge $1,072,366; Health $342,844; Employee Benefits $83,547; Noxious Weed $218,510; Hospital Maintenance $1,743; Special Machinery $498,063; Equipment Reserve $485,737; Ambulance $294,459; Capital Improvement $1,691,985; Bond and Interest $107,493; Oil and Gas Depletion Trust $983,767. Each row re-adds: beginning balance plus receipts less expenditures equals the ending balance shown (General: $1,585,290 + $2,282 cancelled encumbrances + $2,830,216 − $2,394,659 = $2,023,129).
Related entity, shown separately: Fire District No. 1 — General Fund receipts $152,200, expenditures $150,362, ending unencumbered $73,230; Special Fund receipts $20,000, expenditures $0, ending $433,850. These are included in the reporting-entity totals above but are not county primary-government funds.
Cash composition: checking $15,841,171 + savings $337,234 + cash on hand $4,294 + certificates of deposit $2,198,368 = $18,381,067 total cash; less distributable funds $7,194,838 and agency funds $901,835 = $10,284,394 reporting-entity cash.
Source: Logan County 2024 financial statement, summary statement and composition of cash.
Debt & notes
No long-term debt total is stated on this page: the KMAAG regulatory basis does not recognize long-term debt in the fund statements, and the audit’s debt note was not separately verified in this build. Cash balances here are therefore not net of debt. The statement notes the county held a revenue neutral rate hearing for the year and made no budget amendments.
Sources & notes
- Source used: Logan County, Kansas, financial statement with independent auditors’ report, year ended December 31, 2024 Read the source document.
- Scope note: Logan County Hospital is a related municipal entity whose audited statements are separate and are not included here; the hospital levy and its finances are outside this page.
- Identity: this is Logan County, Kansas (county seat Oakley).
- Sum checks: reporting entity: $10,381,195 + $2,282 + $7,980,345 − $8,500,480 = $9,863,342, plus $421,052 = $10,284,394; primary government: $9,895,953 + $2,282 + $7,808,145 − $8,350,118 = $9,356,262, plus $404,152 = $9,760,414; cash: $15,841,171 + $337,234 + $4,294 + $2,198,368 = $18,381,067, less $7,194,838 and $901,835 = $10,284,394.
- Jurisdiction palette: no verified palette was on file for this jurisdiction, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.