Overview
Morris County took in $12,904,086 and spent $13,257,635 in 2025, ending the year with $6,198,238 in unencumbered cash ($6,478,889 in cash after $280,651 in encumbrances and accounts payable). Total cash of $16,948,593 less agency funds of $10,469,704 gives the reporting-entity cash of $6,478,889. The General Fund actually grew during the year, taking in $3,795,744 against $3,583,781 in spending and rising from $676,006 to $887,969; the county-wide decline came mainly from the Special Bridge fund, which spent $212,314 against just $9,827 in receipts (drawing on its $1,766,773 opening balance), the Employee Benefits fund, which spent $278,384 more than it took in, and the Equipment Reserve, which spent $191,136 more than it took in. The county's largest single ending balance is the Special Bridge fund at $1,564,286, followed by the Equipment Reserve at $1,355,814.
Source: Summary Statement of Receipts, Expenditures, and Unencumbered Cash.
At a glance — 2025 actual (regulatory basis)
Source: Summary Statement; Note 7.
Major funds — 2025 actual
Each row reconciles: beginning balance (+ prior-year encumbrances cancelled, where shown) + receipts − expenditures = ending unencumbered balance.
| Fund | Receipts | Expenditures | Ending balance |
|---|---|---|---|
| General | $3,795,744 | $3,583,781 | $887,969 |
| Road and Bridge | $3,648,092 | $3,580,714 | $522,498 |
| Special Bridge | $9,827 | $212,314 | $1,564,286 |
| Employee Benefits | $1,389,153 | $1,667,537 | $310,014 |
| Equipment Reserve | $745,795 | $936,931 | $1,355,814 |
| Capital Improvement Reserve | $450,000 | $371,986 | $618,342 |
| Solid Waste Disposal | $453,795 | $418,357 | $139,559 |
| Bond and Interest | $255,716 | $255,200 | $35,267 |
| Morris County 911 | $74,458 | $132,054 | $269,029 |
| Self-Funded Health | $605,957 | $639,334 | $78,317 |
| Reappraisal | $192,716 | $173,647 | $68,465 |
| Noxious Weed | $195,188 | $190,948 | $90,391 |
| Total, reporting entity (printed) | $12,904,086 | $13,257,635 | $6,198,238 |
Source: Summary Statement.
General Fund — 2025 actual
The General Fund began 2025 with $676,006, took in $3,795,744, spent $3,583,781, and ended with $887,969 unencumbered ($996,459 cash after $108,490 in encumbrances and accounts payable). Against its certified budget of $4,099,912, actual expenditures were $516,131 under budget. The Noxious Weed fund's budget was amended during the year, from $209,500 to $259,500 in budget authority.
| Item | Amount |
|---|---|
| Beginning unencumbered cash, Jan 1, 2025 | $676,006 |
| Receipts, 2025 | $3,795,744 |
| Expenditures, 2025 | $3,583,781 |
| Ending unencumbered cash, Dec 31, 2025 | $887,969 |
| Add: encumbrances and accounts payable | $108,490 |
| Ending cash, Dec 31, 2025 | $996,459 |
Source: Summary Statement; Schedule 1.
Long-term debt — Dec 31, 2025
Total contractual indebtedness was $4,990,000 at December 31, 2025, down from $5,511,000 at January 1 after $521,000 in reductions and no additions; interest paid in 2025 was $169,054. The EMS building finance lease was fully retired during the year (from $156,000 to $0). Debt service due in 2026 is $532,034 ($375,000 principal + $157,034 interest).
| Item | Amount |
|---|---|
| General Obligation Bonds, Series 2020 (2%, due 2035) | $2,305,000 |
| Public Building Commission, Series 2018A (3%, due Sep 1, 2026) | $165,000 |
| Public Building Commission, Series 2018B (4.12–4.3%, due 2038) | $2,520,000 |
| Total contractual indebtedness | $4,990,000 |
| Interest paid in 2025 | $169,054 |
| 2026 debt service (principal + interest) | $532,034 |
Source: Note 7 — Long-Term Debt.
Sources & notes
- Only source used: Morris County, Kansas, Independent Auditors' Report and Regulatory Basis Financial Statement for the Year Ended December 31, 2025 (Cindy Jensen, CPA, July 23, 2026). Read the statement (PDF).
- Sum checks: reporting entity ($6,539,637 + $12,150 + $12,904,086 − $13,257,635 = $6,198,238; + $280,651 = $6,478,889); General Fund ($676,006 + $3,795,744 − $3,583,781 = $887,969; + $108,490 = $996,459); each major-fund row reconciles on its own, including Capital Improvement Reserve with its $12,150 prior-year encumbrance cancellation ($528,178 + $12,150 + $450,000 − $371,986 = $618,342); cash composition ($16,948,593 − $10,469,704 = $6,478,889); debt ($2,305,000 + $165,000 + $2,520,000 = $4,990,000; beginning $5,511,000 − reductions $521,000 = $4,990,000; 2026 service $375,000 + $157,034 = $532,034).
- Compliance note, as printed: Note 2 states there was a short period of time in which all funds were not properly secured under K.S.A. 9-1402; all deposits were legally secured at December 31, 2025.
- What is missing: the General Fund receipt-category breakdown was not extracted in legible form, so no receipt breakdown is claimed. The county's health department and ambulance operations were transferred to Morris County Hospital (1993/1994); the county still levies for them and distributes the proceeds.
- Jurisdiction palette: no verified palette for this jurisdiction was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.