Overview
Montgomery County took in $32,574,375.86 and spent $34,595,259.93 in 2025, ending the year with $15,587,708.58 in unencumbered cash ($16,760,159.15 in cash after $1,172,450.57 in encumbrances and accounts payable). The General Fund accounts for most of the drawdown: it spent $13,214,719.29 against $11,141,524.93 in receipts, falling from $4,470,480.35 to $2,397,285.99. The Employee Benefits fund also spent $1,335,472.78 more than it took in. Offsetting that, the Special Bridge fund spent only $433,693.58 against $2,208,651.37 in receipts, building its balance to $3,859,327.43 — the county's largest single fund balance. Total cash of $52,726,219.89 includes $35,966,060.74 held in agency funds for other taxing units; the county's own cash is the $16,760,159.15 figure above.
Source: Montgomery County financial statement, December 31, 2025 (PDF), Statement 1.
At a glance — 2025 actual (regulatory basis)
Source: Statement 1.
Major funds — 2025 actual
The largest funds from Statement 1. Each row reconciles: beginning balance + receipts − expenditures = ending unencumbered balance. The full statement carries about 65 funds; smaller funds (including the juvenile-justice subfunds, grant funds, and technology funds) are omitted here, so this table does not sum to the county totals — the totals in the overview are the statement's own printed totals. Two items to note: the Other Grants fund ended the year negative at −$12,541.20, and the Rural Health Initiative Grant fund spent its entire $881,715.73 balance down to zero.
| Fund | Receipts | Expenditures | Ending balance |
|---|---|---|---|
| General | $11,141,524.93 | $13,214,719.29 | $2,397,285.99 |
| Road and Bridge | $6,224,119.08 | $6,131,071.90 | $1,344,798.24 |
| Employee Benefits | $6,623,419.61 | $7,958,892.39 | $451,623.56 |
| Special Bridge | $2,208,651.37 | $433,693.58 | $3,859,327.43 |
| Special Highway | $403,087.47 | $63,678.05 | $1,789,546.81 |
| Special Machinery | $400,000.00 | $344,185.44 | $920,268.01 |
| Health | $617,674.22 | $510,628.61 | $787,766.64 |
| Rural Fire District No. 1 | $717,013.51 | $678,243.15 | $390,942.54 |
| Ambulance | $520,804.23 | $520,804.23 | $0.00 |
| Tourism and Convention Promotion | $438,259.65 | $375,000.00 | $132,597.51 |
| Special Rural Fire Equipment | $300,000.00 | $99,987.73 | $333,708.43 |
| Community Corrections Grant | $716,251.90 | $695,975.56 | $192,723.35 |
| KDADS Grant | $359,467.32 | $395,709.64 | $334,770.95 |
| Economic Development Incentive | — | $16,350.00 | $703,367.50 |
| Risk Management Reserve | — | — | $519,905.17 |
| Rural Health Initiative Grant | — | $881,715.73 | $0.00 |
| Motor Vehicle Operating | $239,166.68 | $250,446.21 | $9,292.47 |
| Noxious Weed | $215,514.38 | $220,274.64 | $63,036.76 |
| Service Program for the Elderly | $95,016.20 | $118,101.80 | $127,570.41 |
| Total, primary government (printed) | $32,574,375.86 | $34,595,259.93 | $15,587,708.58 |
Source: Statement 1.
General Fund — 2025 actual
The General Fund began 2025 with $4,470,480.35, took in $11,141,524.93, spent $13,214,719.29, and ended with $2,397,285.99 in unencumbered cash ($3,040,119.25 in cash after $642,833.26 in encumbrances and accounts payable). The fund's own department schedule was not extracted, so no department breakdown is claimed here; the General Fund line above is the Statement 1 figure.
| Item | Amount |
|---|---|
| Beginning unencumbered cash, Jan 1, 2025 | $4,470,480.35 |
| Receipts, 2025 | $11,141,524.93 |
| Expenditures, 2025 | $13,214,719.29 |
| Ending unencumbered cash, Dec 31, 2025 | $2,397,285.99 |
| Add: encumbrances and accounts payable | $642,833.26 |
| Ending cash, Dec 31, 2025 | $3,040,119.25 |
Source: Statement 1, General Fund line.
Sources & notes
- Only source used: Montgomery County, Kansas, Independent Auditor's Report and Financial Statement with Supplementary Information for the year ended December 31, 2025 (Jarred, Gilmore & Phillips, PA). Read the statement (PDF).
- Sum checks: the General Fund reconciles ($4,470,480.35 + $11,141,524.93 − $13,214,719.29 = $2,397,285.99); the printed county totals reconcile ($17,608,592.65 + $32,574,375.86 − $34,595,259.93 = $15,587,708.58); each major-fund row reconciles on its own; the cash composition reconciles ($4,210.00 + $833,811.61 + $46,267,698.28 + $4,820,500.00 + $800,000.00 = $52,726,219.89, less agency funds $35,966,060.74 = $16,760,159.15).
- What is missing: the General Fund department breakdown and the long-term debt schedule were not extracted, so no figures for them are claimed. The major-funds table is a subset of the statement's roughly 65 funds and does not sum to the county totals.
- County palette: no verified Montgomery County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.