Overview
Ness County took in $6,837,847 and spent $6,691,405 in 2025, ending the year with $8,016,045 in unencumbered cash ($8,248,594 in cash after $232,549 in encumbrances and accounts payable). Total cash of $16,213,060 (checking accounts $11,334,430, certificates of deposit $4,876,175, cash on hand $2,455) less distributable funds of $6,648,313 and agency funds of $1,316,153 gives the reporting-entity cash of $8,248,594. The county's largest single balance is the Oil and Gas Depletion Trust fund at $2,126,669, untouched during the year — larger than the General Fund's $1,653,209. The General Fund spent $7,231 more than it took in. The county held a revenue neutral rate hearing for this year, and there were no budget amendments.
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 | $2,279,534 | $2,286,765 | $1,653,209 |
| Road and Bridge | $1,710,010 | $1,554,540 | $620,837 |
| Employee Benefits | $1,343,911 | $1,407,835 | $572,803 |
| Ambulance Service | $289,038 | $165,551 | $366,057 |
| Health | $311,910 | $267,741 | $285,169 |
| Special Bridge | $126,807 | $141,387 | $385,611 |
| Capital Improvement Reserve | $150,000 | $174,918 | $644,477 |
| Special Machinery | $50,000 | $9,925 | $520,898 |
| Capital Equipment Reserve | $20,000 | $156,845 | $228,857 |
| Noxious Weed | $167,761 | $148,842 | $65,303 |
| Appraiser's Cost | $125,118 | $150,315 | $30,595 |
| Oil and Gas Depletion Trust | $0 | $0 | $2,126,669 |
| Solid Waste — Post-Closure | $0 | $0 | $189,470 |
| Total, reporting entity (printed) | $6,837,847 | $6,691,405 | $8,016,045 |
Source: Summary Statement.
General Fund — 2025 actual
The General Fund began 2025 with $1,660,440, took in $2,279,534, spent $2,286,765, and ended with $1,653,209 unencumbered ($1,720,295 cash after $67,086 in encumbrances and accounts payable).
| Item | Amount |
|---|---|
| Beginning unencumbered cash, Jan 1, 2025 | $1,660,440 |
| Receipts, 2025 | $2,279,534 |
| Expenditures, 2025 | $2,286,765 |
| Ending unencumbered cash, Dec 31, 2025 | $1,653,209 |
| Add: encumbrances and accounts payable | $67,086 |
| Ending cash, Dec 31, 2025 | $1,720,295 |
Source: Summary Statement.
Sources & notes
- Only source used: Ness County, Kansas, Financial Statement With Independent Auditors' Report for the Year Ended December 31, 2025 (AdamsBrown, LLC, August 24, 2026). Read the statement (PDF).
- Sum checks: reporting entity ($7,869,603 + $6,837,847 − $6,691,405 = $8,016,045; + $232,549 = $8,248,594); General Fund ($1,660,440 + $2,279,534 − $2,286,765 = $1,653,209; + $67,086 = $1,720,295); each major-fund row reconciles on its own; cash composition ($11,334,430 + $4,876,175 + $2,455 = $16,213,060; − $6,648,313 − $1,316,153 = $8,248,594).
- 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 county reports no related municipal entities.
- 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.