Pratt County, Kansas — Dashboard

Overview

Pratt County closed 2025 with $16,459,076 in unencumbered cash across its primary-government funds and $16,763,383 in ending cash after encumbrances. The General Fund ended the year at $3,133,532 unencumbered, up from $2,470,727 at the start of the year after a $893,326 prior-period adjustment. Road and Bridge, the county's other large operating fund, ended at $1,154,113, and the Capital Improvement fund held $5,057,287. The county's only outstanding bonded debt at year-end was the $990,000 Public Building Commission Series 2021 issue; its 2011 general-obligation bonds were fully retired during 2025.

Source: Pratt County audit, year ended December 31, 2025 (state jobs portal, PDF).

At a glance

Source: Pratt County audit, year ended December 31, 2025, summary statement.

Budget walk

Primary government: beginning unencumbered cash $15,142,747 plus receipts $21,149,891 minus expenditures $19,833,562 equals ending unencumbered cash $16,459,076; adding encumbrances and accounts payable gives ending cash $16,763,383. General Fund: beginning $2,470,727 plus a $893,326 prior-period adjustment plus receipts $5,709,102 minus expenditures $5,939,623 equals ending unencumbered cash $3,133,532; plus $137,026 in encumbrances gives ending cash $3,270,558.

General Fund receipts, 2025: ad valorem tax $3,278,827; county sales tax $1,271,396; permit and administrative fees $276,050; reimbursements $277,067; motor vehicle tax $214,437; interest $187,534; penalties and interest on tax $103,498; transfers in $43,976; other taxes $29,278; hotel guest tax $24,204; recreational vehicle tax $2,646; delinquent tax $189. The detail sums exactly to the printed $5,709,102.

General Fund expenditures by department, 2025 (actual; budget $7,007,769, so spending came in $1,068,146 under budget). The full ordered list is in the table below; the largest are Sheriff $2,170,244 and General Government (appropriations, transfers and miscellaneous) $1,516,493.

Source: Pratt County audit, General Fund schedules.

Major funds

Ending unencumbered cash by fund, as printed in the summary statement (these are printed fund balances, not a summed total):

Road and Bridge: receipts $4,738,498 (ad valorem $3,507,521; city/county highway $557,195; county sales tax $477,236; motor vehicle $193,976; other taxes $2,394; delinquent $176) minus expenditures $4,275,378, on a beginning balance of $690,993, gives the ending $1,154,113. Capital Improvement: beginning $4,826,586, prior-period adjustment $(893,326), receipts $1,717,102, expenditures $593,075, ending $5,057,287.

Cash composition: Legacy Bank checking $4,245,417, savings $363,704 and CDARS $11,000,000; Fusion Bank checking $5,425, money market $50,853 and certificates of deposit $2,000,000; Peoples Bank checking $21,232,688 — primary-government cash $38,898,087; plus the Hospital Board (a related entity) $2,088,962, less agency funds $22,134,704, equals the reporting-entity ending cash $18,852,345. The Hospital Board itself: beginning $1,878,816 plus receipts $411,923 minus expenditures $201,777 equals $2,088,962.

Debt: Public Building Commission Series 2021 bonds ended 2025 at $990,000 (beginning $1,475,000 less $485,000 retired; interest paid $18,428), with maturities of $490,000 principal plus $11,798 interest in 2026 and $500,000 plus $5,100 in 2027. General-obligation Bonds Series 2011 were retired to $0 (beginning $130,000 less $130,000; interest paid $4,225). The audit notes a KPERS employer contribution rate of 9.71% for the year, county contributions of $626,960, and a proportionate net pension liability of $4,697,473 that is not reported on the regulatory-basis statement. The county held a revenue neutral rate hearing and made no budget amendments during the year.

Source: Pratt County audit, notes and debt schedules.

Sources & notes

• Only source used: Pratt County audit, year ended December 31, 2025 (Varney & Associates, CPAs, LLC, Manhattan, KS; report June 10, 2026). Read the audit (PDF).
• Sum checks: General Fund receipts detail sums to $5,709,102; General Fund department detail sums to $5,939,623; the General Fund walk ($2,470,727 + $893,326 + $5,709,102 − $5,939,623) equals $3,133,532; the primary-government walk ($15,142,747 + $21,149,891 − $19,833,562) equals $16,459,076; the cash composition ($38,898,087 + $2,088,962 − $22,134,704) equals $18,852,345; Road and Bridge ($690,993 + $4,738,498 − $4,275,378) equals $1,154,113; Capital Improvement ($4,826,586 − $893,326 + $1,717,102 − $593,075) equals $5,057,287; PBC debt ($1,475,000 − $485,000) equals $990,000 with interest maturities ($11,798 + $5,100) equal to $16,898. All verified by addition.
• Discrepancy disclosed: the fund-level encumbrances in the summary statement sum to $304,307 (which reconciles $16,459,076 + $304,307 = $16,763,383), but the printed total encumbrances column as extracted reads $290,563 — exactly $13,744 less, the amount of the FCMI Trust encumbrance. This page reports the printed ending cash $16,763,383 and flags the $13,744 encumbrance-total difference rather than forcing the columns to agree.
• Also printed, not sum-checked here: the audit's Schedule 1 certified budget total of $25,743,588, with $17,690,138 chargeable to the current year, a variance of $(8,053,450).
• County palette: no verified Pratt County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.

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