Overview
Sumner County ended 2025 with $10,079,909.51 in cash excluding agency funds (total cash $39,381,382.91 less agency funds of $29,301,473.40 — the agency total is mostly taxes collected for cities, townships, schools and other subdivisions, not county money). The General Fund took in $15,162,563.22 and spent $15,143,209.22, ending the year at $1,153,051.12. The audit notes an apparent violation of K.S.A. 10-1113: several funds ended the year with negative unencumbered cash, including the Self-Insured Medical Plan Fund at -$218,535.26.
At a glance — audited actuals, year ended December 31, 2025
Source: Sumner County audited financial statements, Statement 1 and Schedule 2.
General Fund — audited 2025
Beginning cash $1,133,697.12 + receipts $15,162,563.22 − expenditures $15,143,209.22 = ending cash $1,153,051.12. The expenditure categories below sum exactly to $15,143,209.22. Note the presentation: personal services are totaled separately at the end of the schedule ($8,160,980.72), so the department groups below are the schedule's own group totals, not department-by-department builds.
| Category | 2025 actual |
|---|---|
| Personal services (all departments) | $8,160,980.72 |
| Reserves — Casino Appeal Note | $2,126,678.51 |
| Public Safety | $1,994,226.24 |
| General Government (non-personnel) | $1,604,243.28 |
| Operating transfers out | $822,024.21 |
| Capital Improvements | $239,205.13 |
| Economic Development | $143,000.00 |
| Health (Coroner) | $32,751.13 |
| Culture and Recreation | $20,100.00 |
| Total General Fund expenditures, 2025 | $15,143,209.22 |
Largest General Fund receipts (total receipts $15,162,563.22 as printed): ad valorem property tax $8,117,325.64, casino gaming receipts $1,683,546.37, prisoner housing $1,415,727.81, transfers in $1,123,714.64 (Contingent At Risk Fund $1,063,029.16 + Auto License Fee Fund $60,685.48), windfarm PILOT $912,435.00, interest on investments $556,142.66, motor vehicle tax $463,046.11, interest on tax $394,856.99, Register of Deeds recording fees $233,930.00, delinquent tax $167,876.27 — less $223,021.44 in neighborhood revitalization rebates.
Source: Sumner County audited financial statements, General Fund schedule (Schedule 2, 1 of 70).
Major funds — audited 2025
Each fund walk below is sum-checked from its own schedule.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $15,162,563.22 | $15,143,209.22 | $1,153,051.12 |
| Road & Bridge | $2,999,681.71 | $2,738,915.77 | $860,677.89 |
| Bond & Interest | $1,175,763.47 | $1,119,490.00 | $356,840.26 |
| Special Bridge | $4,611.30 | $39,672.36 | $6,923.10 |
Road & Bridge walk: beginning $485,666.98 + cancelled encumbrances $114,244.97 + receipts $2,999,681.71 − expenditures $2,738,915.77 = $860,677.89. Bond & Interest walk: $300,566.79 + $1,175,763.47 − $1,119,490.00 = $356,840.26. Cash composition: cash on hand $10,510.04 + checking $1,285,348.57 + savings $18,686,417.15 − third-party health accounts $218,535.26 + Kansas Municipal Investment Pool $16,796,546.47 + certificates of deposit $2,821,095.94 = total cash $39,381,382.91; less agency funds $29,301,473.40 = $10,079,909.51.
Source: Sumner County audited financial statements, Statement 1 and Schedule 2.
Debt & notes
Debt service actually paid in 2025 from the Bond & Interest Fund: principal $705,000.00 + interest $414,490.00 = $1,119,490.00, against a certified budget of $1,447,438.00 (the budget included a $326,947.00 cash-basis reserve that was not spent). The regulatory basis used here does not recognize long-term debt as a balance-sheet item, and no outstanding-debt total is stated in the extracted audit text — so no outstanding debt total is claimed on this page. Compliance notes disclosed as printed: the county amended five funds' budgets during 2025 (Employee Benefits, Slate Valley Sewer, Prosecuting Attorney Training, Inmate Phone System, County Cemetery); the audit reports an apparent K.S.A. 10-1113 violation for funds obligated beyond available monies (Employee Benefits, CRI Regional Grant, SCMR Regional PHEP, Contingent At Risk, Department of Energy Grant, Self-Insured Medical Plan), with K.S.A. 10-1116 noted as permitting some negative year-end balances. The Self-Insured Medical Plan Fund ended at -$218,535.26.
Source: Sumner County audited financial statements, notes and Bond & Interest schedule.
Sources & notes
- Only source used: Sumner County audited financial statements, year ended December 31, 2025 (Jarred, Gilmore & Phillips, regulatory basis). Read the audit (PDF).
- Sum checks: General Fund walk exact ($1,133,697.12 + $15,162,563.22 − $15,143,209.22 = $1,153,051.12); General Fund expenditure categories exact ($15,143,209.22 over 9 groups); Road & Bridge walk exact ($860,677.89 including $114,244.97 cancelled encumbrances); Bond & Interest walk exact ($356,840.26) and debt service exact ($705,000 + $414,490 = $1,119,490); cash composition exact ($39,381,382.91 − $29,301,473.40 agency = $10,079,909.51).
- Scope limits: Statement 1's wide fund table did not extract legibly, so no county-wide receipts/expenditures total is claimed — only the cash composition and the individually sum-checked funds above. The 2025 adopted-budget file (state portal, “Sumner County 2025”, 2.61 MB) returned no extractable content and was not used; the 2026 budget-hearing notice is proposed-only and was not used.
- Jurisdiction palette: no verified Sumner County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.