Overview
McPherson County adopted 2025 expenditures of $31,047,208, with a 2024 tax to be levied of $16,506,485 as printed. The General Fund ($13,258,390) is the largest fund, followed by Public Works ($7,772,583) and Employee Benefits ($3,732,508). The handwritten total levy rate is 30.884 mills, and the handwritten final assessed valuation is $534,528,264.
Source: McPherson County 2025 adopted budget (Kansas Department of Administration filing, 28 pages), certificate p. 1.
At a glance — adopted budget 2025
Source: McPherson County 2025 adopted budget, certificate p. 1 and indebtedness statement p. 3.
General Fund — adopted 2025
January 1, 2025 unreserved balance $1,339,962 + current revenue excluding the masked ad valorem line $5,504,445 = resources $6,844,407. Resources $6,844,407 + Tax Required $6,413,983 = expenditures $13,258,390, as printed. Nondepartmental spending is $2,286,412, and transfers total $1,399,000 (Capital Improvement Reserve $650,000; Capital Equipment Reserve $384,000; Capital Reserve E911 $365,000).
Delinquency gap — disclosed, not smoothed: the printed “2024” amount is $6,544,881, but 2% of Tax Required $6,413,983 is $128,280, which gives $6,413,983 + $128,280 = $6,542,263 — $2,618 less than the printed $6,544,881. Both figures are shown as printed; the printed levy amount is the one used in the funds table.
| General Fund receipts (largest) | 2025 amount |
|---|---|
| Local Sales Tax | $3,113,786 |
| Interest | $650,000 |
| City of McPherson — E911 / Police / PRI | $570,670 |
| Motor Vehicle | $459,146 |
| Other current revenue (balance of $5,504,445) | $710,843 |
Source: McPherson County 2025 adopted budget, General Fund pp. 4, 8.
Funds — adopted 2025
Expenditure lines sum exactly to $31,047,208. $1 levy-line gap — disclosed: the six levy lines sum to $16,506,486, which is $1 more than the printed total of $16,506,485. The printed total is shown in the headline; the lines are shown as printed. Funds marked “XX” are reported as marked, not zeroed — the document marks them “XX” in both columns rather than giving a figure.
| Fund | 2025 expenditures | 2024 levy | Clerk rate |
|---|---|---|---|
| General | $13,258,390 | $6,544,881 | 12.245 |
| Public Works | $7,772,583 | $5,912,082 | 11.061 |
| Health | $909,287 | $366,245 | 0.685 |
| Employee Benefits | $3,732,508 | $3,381,712 | 6.327 |
| Noxious Weed | $344,252 | $188,629 | 0.353 |
| Comm. Developmental Services | $519,104 | $112,937 | 0.212 |
| Debt Service | $258,200 | $0 | — |
| Community Corrections | $1,448,114 | $0 | — |
| Court Trustee | $287,760 | $0 | — |
| Telephone Tax — Est. 2012 | $334,960 | $0 | — |
| Special Alcohol | $15,000 | $0 | — |
| Special Park & Recreation | $15,000 | $0 | — |
| Technology — Register of Deeds | $80,400 | $0 | — |
| Technology — County Clerk | $17,825 | $0 | — |
| Technology — County Treasurer | $9,325 | $0 | — |
| Special Landfill | $2,044,500 | $0 | — |
| Total, funds itemized | $31,047,208 | $16,506,486 | 30.883 |
| Certificate total (as printed) | $31,047,208 | $16,506,485 | 30.884 |
Funds marked “XX” in both columns (not zeroed): ARPA-SLFRF, Insurance Reserve, Special Highway Improvement, Special Machinery & Equipment, Capital Improvement Reserve, Capital Equipment Reserve, Noxious Weed Capital Outlay, Landfill Remediation, War Memorial Reserve, and E911 Capital Reserve.
Source: McPherson County 2025 adopted budget, certificate p. 1.
Debt & levy notes
Debt: the Statement of Indebtedness (p. 3, printed p. 3, sideways) lists one general obligation issue: G.O. Refunding Series 2016, Transfer Station, dated July 26, 2016, 2–4%, issued $3,301,569, outstanding January 1, 2024 $2,130,000. Due in 2024: interest $31,950 + principal $190,000. Due in 2025: interest $29,100 + principal $200,000. The bond identifier is partly illegible as read (“B I # 005072616845”). The conditional lease / lease-purchase / certificates-of-participation statement on p. 3 is blank.
Levy: the handwritten total rate is 30.884 (written “30,884”). The six fund rates sum to 30.883 (12.245 + 11.061 + 0.685 + 6.327 + 0.353 + 0.212), 0.001 below the handwritten total — consistent with rounding, and disclosed rather than adjusted.
Source: McPherson County 2025 adopted budget, certificate p. 1 and indebtedness statement p. 3.
Sources & notes
- Only source used: McPherson County 2025 adopted budget (Kansas Department of Administration filing, 28 pages, via the McPherson County 2025 listing; the separate “(Amended)” file was not used). Read the budget (PDF). The listing page is at admin.ks.gov, McPherson County 2025.
- Sum checks: expenditure lines exact ($31,047,208); General Fund resources exact ($1,339,962 + $5,504,445 = $6,844,407) and resources-plus-tax-required exact ($6,844,407 + $6,413,983 = $13,258,390); transfers exact ($650,000 + $384,000 + $365,000 = $1,399,000).
- Disclosed, not smoothed: (1) $1 levy-line gap — lines sum $16,506,486 vs. printed $16,506,485; (2) $2,618 delinquency gap — $6,542,263 computed vs. $6,544,881 printed; (3) “XX” funds reported as marked, not zeroed; (4) levy-rate rounding — components 30.883 vs. handwritten total 30.884.
- Masked line: the budget-year ad valorem line on the General Fund page is masked with “x” characters; ad valorem figures come from the certificate and the fund-page foot computation.
- Jurisdiction palette: no verified McPherson County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.