Overview
Rush County closed 2025 with $7,687,018 in primary-government unencumbered cash and $9,134,191 in ending cash after encumbrances. The General Fund ended at $1,381,179 unencumbered after spending $4,713,379 against receipts of $4,363,548 — a $349,831 draw, softened by a $1,457,925 transfer out that dominates the expenditure side. County contractual indebtedness stood at $4,972,073, plus a $9,346 related-entity lease, for a grand total of $4,981,419.
Source: Rush County audit, year ended December 31, 2025 (state admin portal, PDF).
At a glance
Source: Rush County audit, summary statement.
Budget walk
Primary government: beginning $9,153,305 plus cancelled encumbrances $551 plus receipts $10,533,135 minus expenditures $11,999,973 equals ending unencumbered cash $7,687,018; plus $1,447,173 in encumbrances gives ending cash $9,134,191. The eight related fire districts: beginning $683,030 plus receipts $346,790 minus expenditures $292,783 equals $737,037, plus $13,816 gives $750,853. Reporting entity (excluding distributable and agency funds): beginning $9,836,335 plus $551 plus receipts $10,879,925 minus expenditures $12,292,756 equals $8,424,055, plus $1,460,989 gives $9,885,044. Cash: checking $2,168,012, savings $5,863,956, cash on hand $29,237 and certificates of deposit $7,550,000, totaling $15,611,205; less distributable funds $5,650,285 and agency funds $75,876 equals $9,885,044.
General Fund: beginning $1,731,010 plus receipts $4,363,548 minus expenditures $4,713,379 equals ending unencumbered cash $1,381,179; plus $465,890 in encumbrances gives ending cash $1,847,069. Spending came in $27,610 under the $4,740,989 budget.
| Item | Amount |
|---|---|
| Unencumbered cash, Jan 1, 2025 (General Fund) | $1,731,010 |
| Receipts, 2025 | $4,363,548 |
| Expenditures, 2025 | $4,713,379 |
| Receipts over / (under) expenditures | $(349,831) |
| Ending unencumbered cash | $1,381,179 |
General Fund receipts build, 2025 (sums exactly to $4,363,548): ad valorem tax $3,265,180; interest on investments $363,309; vehicle tax $222,147; sale of assets $186,161; miscellaneous $126,893; delinquent tax $47,941; mortgage registration fees $46,308; interest on taxes $37,668; senior citizens $30,503; transfers in $18,302; rents and leases $11,871; county offices $4,575; antique motor vehicle registration $3,400; state aid $2,797; mineral production tax $3,054; county clerk county share game and park $131; cereal malt beverage and club license $75; dispatch fees $9; less neighborhood revitalization rebate $(6,776); PILOT $0 in 2025 (2024: $121,209; budget $110,000); escaped tax blank in 2025 (2024: $192).
General Fund departments, 2025 (the detail sums exactly to $4,713,379): Transfers Out $1,457,925; Sheriff $1,070,617; Courthouse General $735,472; Employee Benefits $500,238; County Treasurer $176,682; County Attorney $155,062; Services for Elderly $128,916; County Clerk $128,410; Register of Deeds $89,173; County Commission $63,199; Unified Court $58,683; Election $31,493; Soil Conservation $25,000; Emergency Preparedness $18,939; Historical Society $18,900; Custodian $17,655; Fair $13,000; Economic Development $7,474; CKLEPG $5,653; Western Kansas Child Advocacy Center $5,000; Airport $4,888; Elderly Companion Program $1,000.
Major funds
Ending unencumbered cash by fund, as printed in the fund schedules:
| Fund | Ending unencumbered cash |
|---|---|
| General | $1,381,179 |
| Equipment Reserve | $1,329,559 |
| Capital Improvements Reserve | $794,271 |
| Road and Bridge | $792,542 |
| Oil and Gas Valuation Depletion Trust | $748,609 |
| Special Bridge | $736,144 |
| Health Reserve | $683,076 |
| Health | $260,217 |
| Health Reserve Operating | $247,800 |
| Noxious Weed | $232,147 |
| Special Machinery | $131,152 |
| Noxious Weed Capital Outlay | $44,755 |
| Debt Service | $31,633 |
| Appraiser's Cost | $13,734 |
| Recycling | $10,249 |
| Special Alcohol | $5,810 |
| Solid Waste | $33,135 |
| Mental Health | $0 |
| Intellectual Disability | $0 |
Fund walks: Road and Bridge beginning $1,918,642 plus receipts $1,950,680 minus expenditures $3,076,780 equals $792,542. Special Bridge beginning $723,583 plus receipts $15,630 minus expenditures $3,069 equals $736,144. Health beginning $238,480 plus receipts $206,001 minus expenditures $184,264 equals $260,217. Noxious Weed beginning $442,730 plus cancelled encumbrances $551 plus receipts $145,787 minus expenditures $356,921 equals $232,147. Debt Service beginning $30,845 plus receipts $515,731 minus expenditures $514,943 equals $31,633.
Debt (Note 15): general-obligation bonds ended 2025 at $2,835,000 — Series 2012A $165,000, Series 2016B $990,000, Series 2021 $1,680,000 (beginning $3,275,000 less $440,000 retired; interest paid $74,943). County finance leases ended at $2,137,073, comprising Kansas Dirt Road Improvements $1,318,898; John Deere Wheel Loader and Bucket $272,233; John Deere Graders $192,328; Nex-Tech Technology Equipment $190,427; John Deere Tractors and Mowers $100,868; John Deere Graders $62,319; Diesel Engine Bucket Truck $0. County total contractual indebtedness $4,972,073 (beginning $3,194,961 plus additions $3,852,385 less payments $2,075,273; interest paid $105,094). The related entities' finance lease (2020 Ford F350 Trucks) ended at $9,346, for a grand total of $4,981,419.
Maturities: GO principal 2026 $440,000, 2027 $280,000, 2028 $290,000, 2029 $290,000, 2030 $295,000, 2031–2034 $1,240,000, totaling $2,835,000. County lease principal 2026 $1,584,225, 2027 $209,588, 2028 $165,831, 2029 $102,722, 2030 $74,707, totaling $2,137,073. County debt service due in 2026: principal $2,024,225 plus interest $99,535 (GO $66,980 plus leases $32,555), totaling $2,123,760.
Sources & notes
- Only source used: Rush County audit, year ended December 31, 2025 (state admin portal; independent auditors' report dated August 31, 2026). 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. The auditor firm's name was not captured in the extracted lines and is not claimed.
- Sum checks: the primary-government walk ($9,153,305 + $551 + $10,533,135 − $11,999,973) equals $7,687,018 and ($7,687,018 + $1,447,173) equals $9,134,191; the reporting-entity walk equals $8,424,055 and $9,885,044 with encumbrances; the cash composition ($2,168,012 + $5,863,956 + $29,237 + $7,550,000 = $15,611,205; $15,611,205 − $5,650,285 − $75,876) equals $9,885,044; the General Fund receipts build equals $4,363,548; the General Fund walk equals $1,381,179 and $1,847,069 with encumbrances; the General Fund department detail sums to $4,713,379; GO bonds ($165,000 + $990,000 + $1,680,000) equal $2,835,000; lease components sum to $2,137,073; county debt ($2,835,000 + $2,137,073) equals $4,972,073 and ($4,972,073 + $9,346) equals $4,981,419; 2026 debt service ($2,024,225 + $99,535) equals $2,123,760. All verified by addition.
- Anomalies disclosed, not smoothed: (1) the maturity table's Total Principal–County and Total Interest–County rows transpose their first two columns (the printed first-column values $489,588 and $82,367 are the 2027 sums; the 2026 sums $2,024,225 and $99,535 appear second) — the Total Principal and Interest–County row itself is correct at $2,123,760 for 2026, and that figure is the one reported; (2) the grand-total beginning column as printed ($3,870,894) does not reconcile with the county plus related-entity components ($3,194,961 + $18,509 = $3,213,470), while the ending grand total of $4,981,419 does reconcile — county and related-entity debt are therefore reported separately.
- County palette: no verified Rush County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.