Overview
Sherman County took in $15,800,422 of primary-government receipts and spent $17,130,016 in 2025, a $1,329,594 operating draw that was more than offset on paper by a $1,006,143 prior-period adjustment and $95,526 of cancelled encumbrances, leaving $13,838,741 of unencumbered cash and $16,267,215 of ending cash. The General Fund spent $4,807,349 against $4,115,277 of receipts. The audit gives an unmodified opinion on the regulatory basis and an adverse opinion on U.S. GAAP, and notes the County held a revenue neutral rate hearing for the year.
Source: Sherman County FY2025 audited financial statement (Kansas Dept. of Administration).
At a glance — audited FY2025
Funds — audited FY2025
Actuals for the year ended December 31, 2025.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General Fund | $4,115,277 | $4,807,349 | $745,059 |
| Road and Bridge Fund | $1,693,798 | $1,849,096 | $577,927 |
| Employee Benefits Fund | $2,753,240 | $2,747,317 | $143,121 |
| Bond and Interest Fund | $695,658 | $680,530 | $245,438 |
| Sales Tax for Road Project Fund | $53,010 | $1,504,495 | $3,483,894 |
| 2023 1% Sales Tax Road Improvement Fund | $1,866,432 | $548,694 | $3,193,140 |
| Solid Waste Fund | $565,447 | $688,272 | $954,181 |
| Health Care Services Fund | $457,655 | $303,761 | $1,018,544 |
| Capital Improvement Fund | $0 | $358,676 | $1,541,858 |
| Total primary government | $15,800,422 | $17,130,016 | $16,267,215 |
The fund rows above are selected funds; they do not sum to the county total. The total row is the statement’s own total. The County’s related municipal entity is the Sherman County Public Building Commission, whose debt service fund moved $680,530 in and out during the year and ended at $0.
Sources & notes
- Source used: Sherman County, Kansas, Financial Statement with Independent Auditors’ Report for the year ended December 31, 2025 (AdamsBrown, LLC, Hays, July 31, 2026), via the Kansas Department of Administration municipal-audit filings. Read the audit (PDF).
- Sum checks: $14,066,666 beginning + $1,006,143 prior-period adjustment + $95,526 cancelled encumbrances + $15,800,422 receipts − $17,130,016 expenditures = $13,838,741 ending unencumbered cash; + $2,428,474 encumbrances and accounts payable = $16,267,215 ending cash. General Fund: $1,193,322 + $10 + $4,115,277 − $4,807,349 = $501,260; + $243,799 = $745,059. Total cash $28,015,803 − distributable and agency funds $11,748,588 = $16,267,215.
- Identity: this is Sherman County, Kansas (county seat Goodland).
- County palette: no verified Sherman County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.