Morton County, Kansas
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Morton County, Kansas

A Kansas county audit dashboard — actual receipts and expenditures for the year ended December 31, 2025, on the Kansas regulatory basis, not a budget and not a forecast.

Basis — read this first: every figure on this page comes from the County's audited regulatory basis financial statement for the year ended December 31, 2025 (Lewis, Hooper & Dick, LLC, August 2026; the report date is partially legible in the extraction): unmodified opinion on the regulatory basis, adverse opinion on U.S. GAAP. The county took in $801,426 more than it spent in 2025, raising unencumbered cash from $6,468,834 to $7,270,260.
Morton County Courthouse in Elkhart, Kansas
The Morton County Courthouse in ElkhartPhoto: Spacini / Wikimedia Commons (CC BY-SA 3.0) — source

Overview

Morton County took in $12,816,150 and spent $12,014,724 in 2025, ending the year with $7,270,260 in unencumbered cash ($8,613,893 in treasurer's cash after $1,343,633 in payables and encumbrances). The General Fund ended nearly flat — $3,192,118, up $8,467 on the year — while the special-purpose funds as a group added $639,734 and the Debt Service fund added $153,225. Total cash of $15,511,185 (demand and savings deposits $15,510,235 plus change funds of $950) less agency funds of $6,897,292 gives the treasurer's cash of $8,613,893. The Hospital fund is a pure pass-through: $1,080,746 in receipts against $1,080,752 in expenditures, ending at $0. The county's largest ending balances are the General Fund ($3,192,118), the Capital Improvement fund ($651,785), and the Road and Bridge fund ($492,963).

Source: Statement 1 — Summary Statement of Receipts, Expenditures and Unencumbered Cash.

At a glance — 2025 actual (regulatory basis)

$12,816,150
Total receipts, reporting entity
$12,014,724
Total expenditures, reporting entity
$7,270,260
Ending unencumbered cash
$8,613,893
Ending treasurer's cash
$2,980,504
General Fund receipts
$2,972,037
General Fund expenditures
$3,192,118
General Fund ending balance
$492,963
Road and Bridge ending balance

Source: Statement 1.

Major funds — 2025 actual

Each row reconciles: beginning balance + receipts − expenditures = ending unencumbered balance.

FundReceiptsExpendituresEnding balance
General$2,980,504$2,972,037$3,192,118
Road and Bridge$1,220,334$1,407,920$492,963
Employee Benefits$1,635,465$1,620,897$114,952
Sheriff$626,655$528,508$263,206
Emergency Services$449,099$423,237$206,752
Emergency 911$70,059$56,758$341,478
Capital Improvement$455,235$58,562$651,785
Noxious Weed$243,420$156,313$238,950
County Health$355,704$324,560$129,584
Airport$781,445$765,674$70,707
Debt Service$1,944,475$1,791,250$153,225
Total, reporting entity (printed)$12,816,150$12,014,724$7,270,260

Source: Statement 1.

General Fund — 2025 actual

The General Fund began 2025 with $3,183,651, took in $2,980,504, spent $2,972,037, and ended with $3,192,118 unencumbered ($3,225,682 cash after $33,564 in payables and encumbrances).

ItemAmount
Beginning unencumbered cash, Jan 1, 2025$3,183,651
Receipts, 2025$2,980,504
Expenditures, 2025$2,972,037
Ending unencumbered cash, Dec 31, 2025$3,192,118
Add: payables and encumbrances$33,564
Ending cash, Dec 31, 2025$3,225,682

Source: Statement 1.

Sources & notes

  • Only source used: Morton County, Kansas, Regulatory Basis Financial Statement for the Year Ended December 31, 2025 (Lewis, Hooper & Dick, LLC). Read the statement (PDF). Retrieval note: the admin.ks.gov copy of this file returned an empty response on the first fetch; the identical state-hosted copy at the inventory's Jobs.ks.gov address was retrieved and is the source cited here.
  • Sum checks: reporting entity ($6,468,834 + $12,816,150 − $12,014,724 = $7,270,260; + $1,343,633 = $8,613,893); receipts build ($2,980,504 + $7,891,171 + $1,944,475 = $12,816,150); expenditures build ($2,972,037 + $7,251,437 + $1,791,250 = $12,014,724); General Fund ($3,183,651 + $2,980,504 − $2,972,037 = $3,192,118; + $33,564 = $3,225,682); special-purpose funds total ($3,285,183 + $7,891,171 − $7,251,437 = $3,924,917; + $160,069 = $4,084,986); Debt Service ($1,944,475 − $1,791,250 = $153,225; + $1,150,000 = $1,303,225); each major-fund row reconciles on its own; cash composition ($17,609,447 + $1,078,307 − $3,177,519 = $15,510,235; + $950 = $15,511,185; − $6,897,292 = $8,613,893).
  • What is missing: the General Fund receipt/expenditure breakdown and any long-term debt schedule were not extracted from the notes, so no figures for them are claimed. The North Dakota county of the same name was disregarded, as the inventory notes.
  • 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.

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