Overview
Stevens County ended 2025 with $19,139,215 of unencumbered cash and $19,478,491 of ending cash. Receipts for the year were $15,408,004 against expenditures of $14,740,595. The General Fund closed at $5,379,514 unencumbered ($5,442,459 cash) after spending $4,580,850 against a $6,308,207 budget — $1,727,357 under budget, including $715,719 of unspent contingency authority. The County had no long-term debt outstanding at December 31, 2025. Related entities reported separately and excluded here: the Public Library, the County Hospital, the Housing Authority, Cimarron Basin Community Corrections, the Southwest Kansas Regional Juvenile Detention Center, and WEKANDO.
At a glance — audited 2025
Funds — audited 2025
Reporting-entity walk (excluding agency funds, memorandum only): $18,471,806 + receipts $15,408,004 − expenditures $14,740,595 = ending unencumbered cash $19,139,215; plus $339,276 of encumbrances and accounts payable = ending cash $19,478,491. Cash and investments total $32,863,740 (demand and money market $12,661,232 after deposits in transit of $173,492 and outstanding checks of $379,537; change funds $2,508; time deposits $20,200,000), less agency funds $13,385,249 = $19,478,491. Special Purpose Funds total: $13,551,764 + $10,367,682 − $10,159,745 = $13,759,701; plus $276,331 = $14,036,032.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General | $5,040,322 | $4,580,850 | $5,379,514 |
| Road and Bridge | $2,665,484 | $2,822,191 | $140,166 |
| Oil & Gas Valuation Depletion Trust | — | — | $3,453,634 |
| Building | $812,910 | $40,883 | $3,451,387 |
| Equipment | — | — | $2,998,432 |
| Special Highway Improvement | — | — | $1,077,499 |
| Landfill Closure | — | — | $249,082 |
| Sheriff | — | — | $148,289 |
| Emergency Services | — | — | $102,381 |
| Airport Grants | — | — | $2,704 |
General Fund receipts: taxes $3,432,181 (ad valorem $2,032,245; motor vehicle $321,431; delinquent $159,544; interest on taxes $242,527; local sales taxes $676,434) + intergovernmental $45,427 + licenses and fees $90,408 + charges for services $256,686 + use of money and property $1,041,924 (interest on investments $1,029,034; rents and royalties $12,890) + other $166,634 + transfers in $7,062 (WEKANDO) = $5,040,322. General Fund expenditures: general government $2,122,958 (courthouse general $485,313; commission $205,343; clerk $215,136; treasurer $336,416; register of deeds $181,631; appraiser $311,193; GIS $88,688; employee benefits $174,652; contingency $0 of $715,719 budgeted) + public safety $257,937 + culture and recreation $71,236 + health and sanitation $678,719 + transfers out $1,450,000 = $4,580,850. Transfers out: General to Building $700,000, to Equipment $500,000, and to Landfill Closure $250,000; total interfund transfers for the County were $1,830,367.
Disclosures: the new landfill pit was authorized at $1,280,844 but $1,287,446 had been spent at year-end — over authorization, as printed. The landfill closure and post-closure liability reported to date is $143,864 (5.98% of capacity used), with a remaining estimated cost of $2,260,785 and about 992 years to closure as printed. The County’s KPERS proportionate net pension liability was $2,574,856 at December 31, 2025 (measured June 30, 2025); County KPERS contributions were $307,764 at a 9.71% employer rate.
Debt — audited 2025
Stevens County had no long-term debt outstanding at December 31, 2025, as stated explicitly in Note 3.B of the audit. The statutory debt limit under K.S.A. 10-306 is 3% of assessed valuation, with refunding bonds and limited-obligation courthouse, jail, and law-enforcement-center bonds excepted under K.S.A. 10-307. No debt-service table is shown because there is no debt to service.
Capital projects in progress at year-end: airport airfield lighting rehabilitation, authorized $197,950, spent $115,338, committed $82,612; airport apron and taxi line, $963,915 authorized, $320,000 spent, $643,915 committed; automated weather observing system, $184,000 authorized, $151,883 spent, $32,117 committed.
Source: Stevens County 2025 audit, Note 3.B and capital projects note.
Sources & notes
- Source used: Stevens County, Kansas, audit for the year ended December 31, 2025 (LEWIS, HOOPER & DICK, LLC, July 1, 2026) Read the source document.
- Sum checks: reporting-entity walk $18,471,806 + $15,408,004 − $14,740,595 = $19,139,215, plus $339,276 = $19,478,491; General Fund walk $4,920,042 + $5,040,322 − $4,580,850 = $5,379,514, plus $62,945 = $5,442,459; General Fund receipt and expenditure line builds re-added in Python and match the printed totals exactly; Special Purpose Funds total $13,551,764 + $10,367,682 − $10,159,745 = $13,759,701, plus $276,331 = $14,036,032.
- Identity: this is Stevens County, Kansas (county seat Hugoton).
- Jurisdiction palette: no verified palette was on file for this jurisdiction, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.