Overview
Pottawatomie County spent more than it took in during 2025: receipts of $65,958,181 against expenditures of $70,309,100, drawing unencumbered cash from $82,728,584 (plus $73,219 of cancelled encumbrances) to $78,450,884 (ending cash $82,482,308 after $4,031,424 of encumbrances and payables). The General Fund spent $37,471,548 against receipts of $37,906,288, ending at $16,339,189 unencumbered. The county government alone (excluding related entities) took in $61,424,992, spent $65,753,354, and ended at $75,195,846. Two funds dominate the balance sheet: Capital Improvement, which spent $6,830,040 and still ended with $27,124,056, and Special Highway Improvement at $12,805,764. Total contractual indebtedness ended at $26,580,713.
Source: Pottawatomie County 2025 audit report (county site, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: Pottawatomie County financial statement 2025, Statement 1.
General Fund walk — audited actuals 2025
Receipts of $37,906,288 against expenditures of $37,471,548 give a $434,740 surplus; the $15,880,793 beginning balance plus $23,656 of cancelled encumbrances rises to $16,339,189 unencumbered ($16,512,184 after $172,995 of encumbrances and payables). Spending ran $6,693,831 under the $44,165,379 certified budget, including $2,402,029 of unspent Unclassified budget and $1,768,705 of unspent Employee Benefits budget.
| Receipts | Amount |
|---|---|
| Ad valorem tax | $19,932,491 |
| Delinquent tax | $156,700 |
| In lieu of tax | $51,713 |
| Franchise fees | $10,911 |
| Local alcohol liquor tax | $12,220 |
| Motor vehicle tax | $1,131,840 |
| Vehicles rent excise tax | $8,543 |
| Sales and compensating use tax | $5,805,648 |
| Fines, forfeitures, and penalties | $205,900 |
| City and County Highway Fund | $938,729 |
| 16/20M vehicle tax | $21,953 |
| District coroner fee | $11,899 |
| Recreation vehicle tax | $24,593 |
| Commercial vehicle tax | $83,184 |
| Watercraft tax | $10,438 |
| Licenses and permits | $470,564 |
| Charges for services | $2,454,941 |
| Reimbursements | $357,603 |
| Use of money and property | $3,435,758 |
| Grants and donations | $450,042 |
| Miscellaneous receipts | $107,441 |
| Transfers in | $2,223,177 |
| Total receipts (detail-summed) | $37,906,288 |
Expenditure departments as printed (actual): County Commission $206,992; County Attorney $657,092; Clerk of the District Court $394,436; Court Service Officer $17,105; District Coroner $98,021; Financial and Administrative $697,343; Appraiser $572,429; Buildings and Grounds $751,492; County Clerk $286,452; Computer Expense $286,522; Register of Deeds $269,425; Election Expense $54,328; Employee Benefits $6,962,698; Geographic Information System $146,189; County Treasurer $436,107; Unclassified $2,996,630; Zoning and Planning $233,237; Emergency Medical Services $3,303,387; Emergency Management $408,791; Fire Supervisor $107,415; Sheriff $3,599,621; Detention Center $964,092; Cemeteries $18,320; Noxious Weed $561,664; Road and Bridge $10,365,814; Solid Waste Disposal $941,655; County Health $567,716; Health Care Distributions $334,924; Public Transportation $205,005; Aging Services $83,756; Environment Health $104,285; County Park Operations $7,786; Conservation District $95,000; Economic Development $255,000; Extension Service $353,870; County Fair Operations $100,000. Road and Bridge is the largest General Fund department, followed by Employee Benefits and the Sheriff.
Source: Pottawatomie County financial statement 2025, Schedule 2 (General Fund).
Major funds — audited actuals 2025
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $37,906,288 | $37,471,548 | $16,512,184 |
| Capital Improvement | $3,709,344 | $6,830,040 | $27,124,056 |
| Special Highway Improvement | $2,842,306 | $2,552,745 | $12,805,764 |
| Equipment Reserve | $2,833,333 | $4,246,011 | $3,846,624 |
| Rural Highway System | $4,645,928 | $4,580,118 | $3,168,626 |
| Bond and Interest | $2,832,498 | $2,853,901 | $1,829,247 |
| Employee Benefit Reserve | $0 | $0 | $2,500,011 |
| Blue Township Sewer Operations | $1,519,685 | $2,236,610 | $1,675,749 |
| County 911 | $229,930 | $173,285 | $553,229 |
| Regional Library | $531,366 | $528,642 | $6,379 |
| Total reporting entity (all funds) | $65,958,181 | $70,309,100 | $82,482,308 |
The table shows the major funds only; the statement's full fund list also includes tort liability, historical society, parks, alcohol program, noxious weed, 911, offender registration, attorney, law-enforcement, special auto, technology, PTO/ESL, donations, capital projects (including Glen at Heritage Hills construction, $1,818,827 in and $1,527,157 out), and the sewer/water business funds, plus related entities (fire districts, the Economic Development Corporation at $1,858,300 ending, and the Extension Council at $171,297) — all included in the entity totals. Total cash per the composition of cash is $127,806,397 less $45,324,089 of agency funds, equaling $82,482,308. The county also posts 2026 and 2027 budget-hearing documents on its site; this page uses only the 2025 audit.
Source: Pottawatomie County financial statement 2025, Statement 1.
Debt
Total contractual indebtedness: $26,906,687 beginning, plus $1,640,000 of additions, less $1,965,974 of payments, equals $26,580,713 ending, with $876,065 of interest paid as printed. The additions are 2025-1 temporary notes for The Glen at Heritage Hills ($1,640,000 at 3.75%, maturing October 2026), matching the Glen at Heritage Hills construction fund activity. Finance leases (fire-district equipment) ended at $927,613: four pumpers and four tankers at $904,686, a tanker at $22,927, and the 42 air packs lease paid off in full. The balance of the debt schedule is general obligation bonds and sewer loans, including the Blue Township sewer loan (C20 1786-01) at $912,571.
Source: Pottawatomie County financial statement 2025, Notes (long-term debt).
Sources & notes
- Only source used: Pottawatomie County financial statement with independent auditor's report, year ended December 31, 2025 (Varney & Associates, CPAs, LLC, Manhattan; March 26, 2026; unmodified opinion on the Kansas regulatory basis, adverse opinion on U.S. GAAP), via the county's own archive. Read the audit (PDF).
- Sum checks: $82,728,584 + $73,219 + $65,958,181 − $70,309,100 = $78,450,884 and + $4,031,424 = $82,482,308; county-only $75,787,692 + $72,906 + $61,424,992 − $65,753,354 = $71,532,236 and + $3,663,610 = $75,195,846; General Fund receipts components sum to $37,906,288, and $15,880,793 + $23,656 + $37,906,288 − $37,471,548 = $16,339,189; debt $26,906,687 + $1,640,000 − $1,965,974 = $26,580,713; cash $127,806,397 − $45,324,089 = $82,482,308. All verified by addition.
- Discrepancy disclosed, not smoothed: the General Fund schedule's printed department totals sum to $37,444,599, which is $26,949 below the printed expenditure total of $37,471,548. No single printed line accounts for the gap, so this page uses the printed $37,471,548 total and lists the departments as printed.
- County palette: no verified Pottawatomie County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.