Overview
Marion County added cash in 2025: county funds took in $25,706,148 and spent $23,971,510, lifting unencumbered cash from $14,409,457 to $16,144,095 (ending cash $16,290,772 after $146,677 of payables). The General Fund spent $7,202,210 — $1,333,583 under its $8,535,793 budget — though it still ran a $234,085 deficit as receipts of $6,968,125 trailed spending. The Capital Improvements Fund, which spent nothing in 2025 while taking in $1,055,025, ended as the County’s largest cash holder at $3,468,430.
Source: Marion County financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: Marion County financial statement 2025, summary statement.
General Fund walk — audited actuals 2025
Receipts of $6,968,125 against expenditures of $7,202,210 give a $234,085 deficit; the $3,682,939 beginning balance falls to $3,448,854 unencumbered ($3,519,440 after $70,586 of payables). Spending ran $1,333,583 under the $8,535,793 certified budget.
| Item | Amount |
|---|---|
| Taxes (ad valorem $3,810,844; motor vehicle $278,806; delinquent $41,816) | $3,783,573 |
| Intergovernmental (local sales tax $1,037,367; federal land $41,802; EMPG $25,703) | $1,104,872 |
| Licenses and fees | $134,929 |
| Use of money and property (interest $663,776) | $799,531 |
| Other receipts (Sunflower Wind $514,368; Diamond Vista $269,325; special auto $220,091) | $1,145,220 |
| Total receipts (detail-summed) | $6,968,125 |
Expenditure departments (actual): Road and Bridge transfers $1,489,828 (sales-tax 80% $466,525; 2-mill road maintenance $362,494; 7-mill road maintenance $660,809); Sheriff $1,034,114; Courthouse General $900,467; Communications $522,851; Jail $522,439; County Treasurer $313,570; County Attorney $282,412; Judicial $196,458; Planning and Zoning $186,350; County Clerk $177,585; Emergency Management $169,187; County Administrator $164,986; Register of Deeds $103,513; County Commission $99,620; Sales Tax 20% allocations $78,405; County Counselor $42,000; plus the remaining Other appropriations (mental health contracts $99,177; developmental disability $75,000; soil conservation $42,000; fair building $16,700; multi-purpose building $125,001, and others) bringing the total to the printed $7,202,210.
Source: Marion County financial statement 2025, General Fund schedule.
Major funds — audited actuals 2025
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $6,968,125 | $7,202,210 | $3,519,440 |
| Road and Bridge | $7,161,239 | $6,129,263 | $3,619,724 |
| Capital Improvements | $1,055,025 | $0 | $3,468,430 |
| Employee Benefits | $2,533,519 | $2,716,660 | $829,719 |
| Ambulance | $1,570,630 | $1,278,794 | $1,481,236 |
| Transfer Station | $1,096,664 | $1,072,324 | $246,466 |
| Health Insurance Claims Reserve | $1,257,570 | $1,138,818 | $543,122 |
| Bond and Interest | $652,294 | $647,100 | $54,657 |
| Appraiser’s Cost | $326,375 | $381,408 | $230,676 |
| Special Bridge | $289,137 | $334,585 | $347,680 |
Each fund’s walk checks (beginning plus receipts minus expenditures equals the unencumbered balance, plus payables equals ending cash): Road and Bridge $2,528,731 + $7,161,239 − $6,129,263 = $3,560,707, plus $59,017 = $3,619,724; Employee Benefits $1,012,860 + $2,533,519 − $2,716,660 = $829,719; Ambulance $1,189,249 + $1,570,630 − $1,278,794 = $1,481,085, plus $151 = $1,481,236. Cash composition: checking $29,561,203 across three banks (Marion National $3,059,254; Central National $26,499,050; SJN Bank $702,894), plus cash items $7,723, certificates of deposit $4,914,043, and Kansas Municipal Investment Pool $959,169, totaling $36,142,133, less $19,851,361 of agency funds, equal to the $16,290,772 ending balance. Operating transfers for the year totaled $2,544,899, including General Fund to Capital Improvement $1,023,303, General Fund to Road & Bridge $466,525, General Fund to the Health Department capital project $415,071, and Road and Bridge to Special Road Machinery & Equipment $500,000.
Source: Marion County financial statement 2025, summary statement and Note 11.
Debt and pensions
Long-term debt (Note 5): Series 2022-A general-obligation bonds (3.00%, issued June 30, 2022, $5,000,000, maturing September 1, 2031) began at $4,020,000, with $525,000 paid and $120,600 interest paid, ending at $3,495,000. Finance leases ended at $1,968,808 in total (Transfer Station lease purchase $1,207,246; 2022 Caterpillar Road Graders $389,471; Used Caterpillar Road Graders $135,410; 2022 Ford Explorer $19,807; Rescue Equipment $83,605; Transfer Station Backhoe $133,269). Total contractual indebtedness began at $6,203,233, with $286,048 of additions and $1,025,473 of payments, ending at $5,463,808, with $193,777 of interest paid. Scheduled 2026 maturities: $991,653 of principal and $164,242 of interest. Pension note: the County’s proportionate share of the KPERS net pension liability was $4,844,905 at June 30, 2025; under the Kansas regulatory basis it is not reported in the financial statement. County KPERS contributions for 2025 were $640,639.
Source: Marion County financial statement 2025, Notes 5, 6 and 7.
Sources & notes
- Only source used: Marion County financial statement, December 31, 2025 (Varney & Associates, CPAs, LLC, Manhattan; June 15, 2026), via the Kansas Department of Administration state portal. Read the financial statement (PDF).
- Sum checks: county $14,409,457 + $25,706,148 − $23,971,510 = $16,144,095 and + $146,677 = $16,290,772; cash $7,723 + $3,059,254 + $26,499,050 + $702,894 + $4,914,043 + $959,169 = $36,142,133 and − $19,851,361 = $16,290,772; General Fund receipts components sum to $6,968,125 and $3,682,939 + $6,968,125 − $7,202,210 = $3,448,854; debt $4,020,000 − $525,000 = $3,495,000 and $6,203,233 + $286,048 − $1,025,473 = $5,463,808. All verified by addition.
- County palette: no verified Marion County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.