Overview
Nemaha County took in $15,486,385 and spent $14,263,580 in 2025, ending the year with $7,451,202 in unencumbered cash ($8,933,645 in cash after $1,482,443 in encumbrances and accounts payable). Total county cash of $26,779,103 less agency funds of $17,845,458 gives the reporting-entity cash of $8,933,645. The General Fund spent $297,261 more than it took in, falling from $1,423,931 to $1,126,670 — but the Capital Outlay fund added $172,144, the Soldier Creek Windfarm fund added $905,000 (its $995,000 in receipts against $90,000 in spending), and the Transportation for Aging fund added $72,664. The county's largest ending balances are Capital Outlay ($2,006,892), Soldier Creek Windfarm ($1,805,081), and the General Fund ($1,126,670). The county held a revenue neutral rate hearing for this year, and amended the budgets of the Law Enforcement, Title III C-2, and Solid Waste funds.
Source: Summary Statement of Receipts, Expenditures and Unencumbered Cash.
At a glance — 2025 actual (regulatory basis)
Source: Summary Statement.
Major funds — 2025 actual
Each row reconciles: beginning balance + receipts − expenditures = ending unencumbered balance.
| Fund | Receipts | Expenditures | Ending balance |
|---|---|---|---|
| General | $2,918,082 | $3,215,343 | $1,126,670 |
| Law Enforcement | $2,229,245 | $2,200,149 | $30,827 |
| Road and Bridge | $3,463,167 | $3,277,573 | $405,068 |
| Employee Benefits | $2,313,660 | $2,261,141 | $61,123 |
| Ambulance | $825,619 | $841,846 | $126,209 |
| Capital Outlay | $402,513 | $230,369 | $2,006,892 |
| Special Machinery | $80,000 | $93,516 | $428,317 |
| Soldier Creek Windfarm | $995,000 | $90,000 | $1,805,081 |
| Transportation for Aging | $428,512 | $355,848 | $177,693 |
| Solid Waste | $230,765 | $227,460 | $81,531 |
| Enhanced 911 | $82,608 | $81,238 | $97,962 |
| Noxious Weed | $366,131 | $336,058 | $32,261 |
| Total, reporting entity (printed) | $15,486,385 | $14,263,580 | $7,451,202 |
Source: Summary Statement.
General Fund — 2025 actual
The General Fund began 2025 with $1,423,931, took in $2,918,082, spent $3,215,343, and ended with $1,126,670 unencumbered ($1,154,901 cash after $28,231 in encumbrances and accounts payable).
| Item | Amount |
|---|---|
| Beginning unencumbered cash, Jan 1, 2025 | $1,423,931 |
| Receipts, 2025 | $2,918,082 |
| Expenditures, 2025 | $3,215,343 |
| Ending unencumbered cash, Dec 31, 2025 | $1,126,670 |
| Add: encumbrances and accounts payable | $28,231 |
| Ending cash, Dec 31, 2025 | $1,154,901 |
Source: Summary Statement.
Sources & notes
- Only source used: Nemaha County, Kansas, Financial Statement, December 31, 2025 (Varney & Associates, CPAs, LLC, April 21, 2026). Read the statement (PDF).
- Sum checks: reporting entity ($6,228,397 + $15,486,385 − $14,263,580 = $7,451,202; + $1,482,443 = $8,933,645); General Fund ($1,423,931 + $2,918,082 − $3,215,343 = $1,126,670; + $28,231 = $1,154,901); each major-fund row reconciles on its own; cash composition ($23,582,189 + $2,986,396 = $26,568,585; + $69,221 = $26,637,806; + district court $200 + law library $58,367 + sheriff funds $53,263 + inmate fund $29,102 + transportation $1 + nutrition $364 = $26,779,103; − agency funds $17,845,458 = $8,933,645).
- 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. Small deficit balances are reported as printed where they occur (for example, Road Sign Replacement −$31 and KAED CDBG Grant −$9).
- 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.