Overview
Osborne County spent almost exactly what it took in during 2025: receipts of $9,424,189 against expenditures of $9,462,116, drawing unencumbered cash from $7,297,843 to $7,259,916 (ending cash $7,262,270 after $2,354 of encumbrances and payables). The General Fund spent $3,293,317 against receipts of $2,883,509, ending at $2,039,078. The county's dominant liability is its hospital debt: the Series 2020 general obligation bonds ended at $15,559,569 of the $16,052,335 total contractual indebtedness, and the Hospital Debt Service fund alone ended with $2,276,498 in cash.
Source: Osborne County financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: Osborne County financial statement 2025, Statement 1.
General Fund walk — audited actuals 2025
Receipts of $2,883,509 against expenditures of $3,293,317 give a $409,808 deficit; the $2,448,886 beginning balance falls to $2,039,078. Spending ran $880,560 under the $4,173,877 budget, including a $353,193 budgeted transfer to Multi-Year Capital Improvement that was not made and $289,426 of unspent employee health insurance budget.
| Receipts | Amount |
|---|---|
| Taxes and shared receipts (ad valorem $2,061,823; delinquent $34,007; motor vehicle $132,817; recreational vehicle $3,139; 16/20M $21,759; commercial vehicle $5,691; intangible $26,080; local retailers sales $116,867; comp use $44,956; housing authority $1,107) | $2,448,246 |
| Intergovernmental (mineral production) | $2,423 |
| Licenses, fees and permits (county officer fees $40,141; drivers license $458; antique $1,855; diversion $1,500; attorney $1,060; other $580) | $45,594 |
| Charges for services (copy machine $1,759; publication costs $6,804) | $8,563 |
| County farm income | $30,428 |
| Miscellaneous | $17,095 |
| Interest on idle funds / delinquent tax / motor vehicle ($234,241 + $52,068 + $895) | $287,204 |
| Reimbursed expenses | $33,947 |
| Transfer from Special Vehicle Fees | $10,009 |
| Total receipts (detail-summed) | $2,883,509 |
Expenditure departments (actual): County Commissioners $137,721; County Clerk $106,863; County Treasurer $168,511; County Attorney $86,566; Register of Deeds $80,615; Sheriff — Department Operations $885,485; Unified Court Operating $40,119; Unified Court Attorney Fees $23,320; Custodian & Courthouse General $136,126; Audit $50,862; Emergency Management $27,390; IT Department $31,453; Major Building Repairs $67,459; NWK Area Agency on Aging $4,500; GIS Mapping $103; Solomon Valley Transportation $7,500; Transfer to Sheriff Equipment $60,000; Transfer to Emergency Management Equipment $5,700; Transfer to Computer Capital Outlay $10,000; Transfer to Clerk Capital Outlay $7,000; Employee Benefits $1,356,024 (Social Security/Medicare $178,477; State Retirement $250,333; Employee Health Insurance $920,574; Unemployment $2,859; Workers' Compensation $3,781). These sum exactly to the $3,293,317 total.
Source: Osborne County financial statement 2025, Schedule 2 (General Fund).
Major funds — audited actuals 2025
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $2,883,509 | $3,293,317 | $2,039,078 |
| Road and Bridge | $2,116,193 | $2,118,898 | $3,040 |
| Hospital Debt Service | $1,133,133 | $896,387 | $2,276,498 |
| EMS — Ambulance Service | $735,816 | $552,024 | $211,990 |
| Special Road and Bridge Improvement | $220,000 | $199,734 | $647,912 |
| Hospital Maintenance | $421,059 | $421,059 | $0 |
| Special Machinery and Equipment | $155,497 | $303,900 | $308,630 |
| Waste Disposal | $251,348 | $259,707 | $21,098 |
| Appraiser's Cost | $128,490 | $154,238 | $56,612 |
| Health Nurse | $172,155 | $171,608 | $1,919 |
| Noxious Weed | $143,135 | $150,625 | $18,048 |
| Sheriff Equipment | $66,396 | $28,026 | $120,504 |
| Osborne County 911 | $89,177 | $69,350 | $73,298 |
| Employee Benefits | $0 | $314 | $142,923 |
| Total reporting entity (all funds) | $9,424,189 | $9,462,116 | $7,262,270 |
The table shows the major funds only; the statement's full fund list also includes three fire districts, township special and special-road funds, and smaller special-purpose funds, all included in the entity totals. Total cash per the composition of cash is $15,783,689 less $8,521,419 of agency funds, equaling the $7,262,270 reporting-entity total. Road and Bridge is the county's largest spending fund after the General Fund, and it ended the year nearly empty at $3,040 despite taking in $2,116,193.
Source: Osborne County financial statement 2025, Statement 1.
Debt
Total contractual indebtedness: $16,333,007 beginning, plus $284,250 of additions, less $564,922 of payments, equals $16,052,335 ending, with $456,577 of interest paid. General obligation bonds Series 2020 (2.75%, issued January 2020, maturing January 2050 — the hospital bonds) began at $16,015,529, paid $455,960 of principal, and ended at $15,559,569. Finance leases ended at $492,766: a rock grinder at $208,516 (down from $317,478) plus two Western Star 49X tractors added in December 2025 at $284,250. Scheduled 2026 principal and interest total $1,070,716 ($624,979 principal + $445,737 interest).
Sources & notes
- Only source used: Osborne County financial statement and regulatory-required supplementary information with independent auditor's report, year ended December 31, 2025 (Mapes & Miller LLP, Norton; August 24, 2026; unmodified opinion on the Kansas regulatory basis, adverse opinion on U.S. GAAP), via the Kansas Department of Administration state portal. Read the audit (PDF). The inventory record's source URL spells the host with a capital J; the working address is the same state-portal path on admin.ks.gov.
- Sum checks: $7,297,843 + $9,424,189 − $9,462,116 = $7,259,916 and + $2,354 = $7,262,270; General Fund receipts components sum to $2,883,509, expenditure departments plus transfers plus employee benefits sum to $3,293,317, and $2,448,886 + $2,883,509 − $3,293,317 = $2,039,078; debt $15,559,569 + $492,766 = $16,052,335 and $16,333,007 + $284,250 − $564,922 = $16,052,335; cash $15,783,689 − $8,521,419 = $7,262,270. All verified by addition.
- County palette: no verified Osborne County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.