Overview
Scott County closed 2025 with $13,384,234 of primary-government receipts against $12,974,479 of expenditures, leaving $11,290,725 of unencumbered cash and $11,674,106 of ending cash. The General Fund took in $4,114,753 and spent $4,098,967; Road and Bridge spent $2,494,452 against $2,563,284 of receipts. The audit gives an unmodified opinion on the regulatory basis and an adverse opinion on U.S. GAAP, the standard KMAAG pairing.
Source: Scott County FY2025 audited financial statement (MSRB EMMA).
At a glance — audited FY2025
Funds — audited FY2025
Receipts, expenditures and ending cash are actuals for the year ended December 31, 2025.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General Fund | $4,114,753 | $4,098,967 | $1,449,290 |
| Road and Bridge Fund | $2,563,284 | $2,494,452 | $631,185 |
| Bond and Interest Fund | $1,592,638 | $1,535,975 | $699,943 |
| Employee Benefit Fund | $545,534 | $1,324,886 | $1,419,719 |
| Public Building Fund | $615,156 | $399,381 | $2,434,098 |
| Oil and Gas Valuation Depletion Trust | $35,533 | $0 | $1,345,515 |
| Total primary government | $13,384,234 | $12,974,479 | $11,674,106 |
The fund rows above are the largest funds; they do not sum to the county total because the statement carries more than 40 funds. The total row is the statement’s own total, not a sum of the rows shown.
Debt & notes
Under the regulatory basis the statement does not carry long-term debt on its face, but the notes disclose contractual indebtedness: county principal outstanding of $18,100,597, with total principal and interest to maturity of $23,262,864. The County’s proportionate share of the KPERS collective net pension liability was $1,931,653 (measured June 30, 2025); that liability is not reported in the statement under the regulatory basis. Related municipal entities in the reporting entity are the Scott County Public Library and the Public Building Commission; the hospital and the Park Lane nursing home are excluded and publish separately.
Source: Scott County FY2025 notes to the financial statement.
Sources & notes
- Source used: Scott County, Kansas, Financial Statement with Independent Auditors’ Report for the year ended December 31, 2025 (AdamsBrown, LLC, June 2, 2026), filed on MSRB EMMA. Read the audit (PDF).
- Sum checks: $10,820,431 beginning unencumbered cash + $60,539 cancelled encumbrances + $13,384,234 receipts − $12,974,479 expenditures = $11,290,725 ending unencumbered cash; + $383,381 encumbrances and accounts payable = $11,674,106 ending cash. General Fund: $1,359,661 + $25,038 + $4,114,753 − $4,098,967 = $1,400,485; + $48,805 = $1,449,290.
- Identity: this is Scott County, Kansas (county seat Scott City).
- County palette: no verified Scott County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.