Overview
Reno County closed 2025 with $68,162,763 in unencumbered cash across the reporting entity (excluding distributable and agency funds) and $78,834,355 in ending cash after encumbrances. The General Fund ended at $13,720,265 unencumbered after spending $24,721,928 against a $29,468,575 budget. The county's largest balances are its Solid Waste Post-Closure fund at $10,042,487 and Solid Waste at $6,772,394, and its general-obligation bonds stood at $10,420,000 at year-end.
Source: Reno County audit, year ended December 31, 2025 (state admin portal, PDF).
At a glance
Source: Reno County audit, summary statement.
Budget walk
Reporting entity (excluding distributable and agency funds): beginning $69,147,888 plus prior-year cancelled encumbrances $29,273 plus receipts $80,685,555 minus expenditures $81,699,953 equals ending unencumbered cash $68,162,763; plus $10,671,592 in encumbrances and accounts payable gives ending cash $78,834,355. Primary government alone: beginning $68,582,162 plus $29,273 plus receipts $79,647,025 minus expenditures $80,162,591 equals $68,095,869, plus $10,318,328 gives $78,414,197.
General Fund: beginning $14,771,324 plus cancelled encumbrances $8,024 plus receipts $23,662,845 minus expenditures $24,721,928 equals ending unencumbered cash $13,720,265; plus $2,902,851 in encumbrances gives ending cash $16,623,116. Receipts fell $1,059,083 short of expenditures, and spending came in $4,746,647 under the $29,468,575 budget while receipts beat the $18,606,440 budget by $5,056,405.
| Item | Amount |
|---|---|
| Unencumbered cash, Jan 1, 2025 (General Fund) | $14,771,324 |
| Prior-year cancelled encumbrances | $8,024 |
| Receipts, 2025 | $23,662,845 |
| Expenditures, 2025 | $24,721,928 |
| Receipts over / (under) expenditures | $(1,059,083) |
| Ending unencumbered cash | $13,720,265 |
General Fund departments, 2025 (actual; the detail sums exactly to $24,721,928): County General $6,376,751; Sheriff–Jail $4,580,318; Sheriff $4,509,287; District Attorney $1,910,555; Courthouse General $1,071,225; Maintenance $1,016,768; County Administration $803,313; Appraiser $784,374; Information Technology $656,197; District Court $634,740; Emergency Management $385,183; County Clerk–Election $370,278; County Treasurer $331,552; Human Resources $331,052; Environmental Division $235,606; County Clerk $200,386; Register of Deeds $190,887; Auto Center $176,014; Planning and Zoning $96,862; County Commission $60,580.
Major funds
Ending unencumbered cash for the major funds, as printed in the summary statement:
| Fund | Ending unencumbered cash |
|---|---|
| Solid Waste Post-Closure | $10,042,487 |
| Solid Waste | $6,772,394 |
| Self-Insurance | $4,848,950 |
| Employee Benefits | $2,107,073 |
| Road and Bridge | $1,708,086 |
| Public Health | $1,661,636 |
| General | $13,720,265 |
Fund walks: Road and Bridge beginning $1,708,256 plus receipts $7,467,790 minus expenditures $7,467,960 equals $1,708,086. Employee Benefits beginning $2,549,603 plus receipts $9,390,836 minus expenditures $9,833,366 equals $2,107,073. Public Health beginning $1,609,295 plus receipts $3,397,465 minus expenditures $3,345,124 equals $1,661,636. Solid Waste beginning $6,331,775 plus receipts $6,482,326 minus expenditures $6,041,707 equals $6,772,394. Solid Waste Post-Closure beginning $8,741,737 plus cancelled encumbrances $7,525 plus receipts $1,512,862 minus expenditures $219,637 equals $10,042,487. Self-Insurance beginning $4,662,982 plus receipts $6,153,486 minus expenditures $5,967,518 equals $4,848,950.
Negative balances as printed: BASE–ARPA Federal Grant unencumbered $(718,880) with ending cash $0 (encumbrances $718,880); Sewer Districts 201 and 202 Improvement $(690,500) with ending cash $(123,000); Water District 101 Yoder Improvement $(684,860) with ending cash $(2,151); Public Health Federal Grant $(15,511) with ending cash $14,217.
Cash composition: Reno County accounts $154,502,811 (checking and money market $1,273,460; certificates of deposit $135,203,462; cash on hand $5,826; Kansas Municipal Investment Pool $18,020,063) plus Clerk of District Court / Law Library $237,818 plus Public Building Commission $420,158 gives total cash $155,160,787; less distributable, state and subdivision funds $73,923,354 and agency funds $2,403,078 gives the reporting-entity ending cash $78,834,355.
Debt: general-obligation bonds ended 2025 at $10,420,000 (beginning $11,960,000 less $1,540,000 retired; interest paid $400,257); finance leases ended at $1,743,098; total principal maturities $12,163,098 with total interest $2,347,292.
Source: Reno County audit, fund schedules, cash composition and debt schedules.
Sources & notes
- Only source used: Reno County audit, year ended December 31, 2025 (state admin portal). Read the audit (PDF).
- File label disclosed: the state-portal file title includes “(In Process)”. The figures on this page are taken from that file as posted; the label is reported here rather than treated as a final-audit certification.
- Sum checks: the reporting-entity walk ($69,147,888 + $29,273 + $80,685,555 − $81,699,953) equals $68,162,763 and ($68,162,763 + $10,671,592) equals $78,834,355; the primary-government walk equals $68,095,869 and $78,414,197 with encumbrances; the General Fund walk equals $13,720,265 and $16,623,116 with encumbrances; the General Fund department detail sums to $24,721,928; the six major-fund walks above all reconcile exactly; the cash composition ($154,502,811 + $237,818 + $420,158 = $155,160,787; $155,160,787 − $73,923,354 − $2,403,078) equals $78,834,355; GO debt ($11,960,000 − $1,540,000) equals $10,420,000 and ($10,420,000 + $1,743,098) equals $12,163,098. All verified by addition.
- Anomalies disclosed, not presented as clean figures: (1) the Bond and Interest Fund summary row as extracted does not reconcile ($657,788 + $1,780,163 − $1,312,537 = $1,125,414 against a printed ending of $190,162), so no Bond and Interest walk is shown; (2) the debt maturity schedule's total rows appear to transpose 2026 and 2027 — the component rows sum correctly (for example, GO principal 2026 $1,035,000 plus leases $379,265 equals $1,414,265, while the printed total-principal first column reads $1,368,833, which equals the 2027 component sum) — so this page reports end balances and total maturities only and does not assert a single 2026 debt-service figure from the total row alone.
- County palette: no verified Reno County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.