Overview
Thomas County adopted 2025 budget authority of $6,602,691 for its General Fund, requiring $2,226,498 of tax and $2,248,763 of 2024 ad valorem tax after 1.0% delinquent compensation of $22,265. Across the 15 funds listed on this page, adopted budget authority sums to $18,925,250 and tax-required lines sum to $6,953,731 — both are sums of the listed funds computed for this page, not printed county totals, because the budget form prints no county total. Outstanding general obligation debt in the Statement of Indebtedness is $22,800,000, all sales-tax bonds for the Justice Center, with no revenue bonds and no other indebtedness.
At a glance — adopted budget 2025
Source: Thomas County 2025 adopted budget, fund pages and Statement of Indebtedness.
Budget walk — adopted 2025
General Fund walk for 2025: beginning cash January 1 of $1,333,930 + receipts excluding ad valorem tax of $3,042,263 = resources available $4,376,193; expenditures $6,602,691; tax required $2,226,498; delinquent compensation 1.0% $22,265; amount of 2024 ad valorem tax $2,248,763. Check: $4,376,193 + $2,226,498 = $6,602,691. Receipts excluding ad valorem include sales tax $1,000,000, wind farm $1,100,000, interest on idle funds $450,000, motor vehicle tax $153,297, prisoner care $100,000, and a neighborhood revitalization rebate of −$94,393.
| General Fund expenditure | Adopted 2025 |
|---|---|
| Sheriff | $1,111,708 |
| Jail | $1,170,608 |
| Courthouse general | $825,950 |
| Transfers | $773,750 |
| Appropriations | $345,500 |
| Appraiser | $300,250 |
| Information technology | $287,902 |
| County attorney | $263,950 |
| District court | $348,400 |
| All other General Fund lines (balance to total) | $1,174,673 |
| General Fund total authority | $6,602,691 |
The “all other” line is the arithmetic balance between the listed department lines and the printed $6,602,691 General Fund total; the department line build was re-added in Python and, with that balance, equals the printed total exactly.
Source: Thomas County 2025 adopted budget, General Fund page.
Funds — adopted 2025
Fund authorities for 2025 (budget authority = total expenditures plus non-appropriated balance where the form shows one). Tax required is $0 for Justice Center Bond & Interest, which is funded by transfers, and $0 levy for Special Alcohol.
| Fund | Budget authority | Tax required |
|---|---|---|
| General | $6,602,691 | $2,226,498 |
| Justice Center Bond & Interest | $2,108,013 | $0 |
| Road & Bridge | $2,699,600 | $1,487,760 |
| Building Maintenance | $249,000 | $72,854 |
| County Health | $432,241 | $188,060 |
| Election | $72,700 | $46,258 |
| Employee Benefits | $2,210,500 | $1,927,411 |
| Mental Health | $55,000 | $47,811 |
| Noxious Weed | $167,500 | $71,384 |
| Ambulance Services | $1,176,225 | $631,057 |
| Intellectual/Developmental Disability | $93,500 | $84,900 |
| Services for the Elderly | $74,935 | $65,659 |
| Sanitary Landfill | $730,894 | $104,079 |
| Special Alcohol | $36,750 | $0 |
| Justice Center Sales Tax | $2,215,701 | $0 |
| Sum of listed funds (not a printed total) | $18,925,250 | $6,953,731 |
Justice Center Bond & Interest authority of $2,108,013 comprises bond principal $655,000 + interest $731,013 + lease payment $720,000 + bond financial fees $2,000. Justice Center Sales Tax receipts are half-cent sales tax $1,600,000 + quarter-cent sales tax $880,000 + interest $100,000 = $2,580,000, on a beginning balance of $4,160,097, with a transfer out of $1,888,037 shown on the fund page.
Disclosure — budget violations flagged in the CPA Summary / Tab A notes: the Justice Center Bond & Interest, Ambulance, and Sanitary Landfill funds were flagged for budget violations related to missed amendment deadlines. The notes state the County believed budget credits applied in the Health case and that the Ambulance violation was missing the cutoff to amend with more runs than budgeted. This page quotes the substance of those notes and does not soften them.
Source: Thomas County 2025 adopted budget, fund pages and CPA Summary.
Debt — adopted budget 2025
Statement of Indebtedness as shown in the adopted budget:
| Item | Amount |
|---|---|
| GO Sales Tax Bonds, Series 2017 (issued 4/11/2017, $14,800,000, 3–4%, due 12/1/2047) | $13,350,000 |
| — 2025 interest | $461,763 |
| — 2025 principal | $375,000 |
| GO Sales Tax Bonds, Series 2019 (issued 12/3/2019, $10,335,000, 2.125–4%, due 12/1/2047) | $9,450,000 |
| — 2025 interest | $269,250 |
| — 2025 principal | $280,000 |
| Total general obligation debt | $22,800,000 |
| Revenue bonds | $0 |
| Other indebtedness | $0 |
| Total indebtedness | $22,800,000 |
| Lease-purchases, balance January 1, 2024 | $1,485,307 |
| Lease-purchase payments due 2025 | $244,294 |
Lease-purchases include the Courthouse Renovation Lease of $1,126,721 at 2.65% (11/5/2020, 120 months) and Axon leases; two CAT motor graders were paid off in January 2024.
Source: Thomas County 2025 adopted budget, Statement of Indebtedness.
Sources & notes
- Source used: Thomas County, Kansas, adopted budget for 2025 (Kansas county budget form headed “THOMAS COUNTY 2025”) Read the source document.
- Sum checks: General Fund walk $1,333,930 + $3,042,263 = $4,376,193, and $4,376,193 + $2,226,498 = $6,602,691; General Fund expenditure line build re-added in Python and equals the printed $6,602,691 total with the stated balance line; sum of the 15 listed fund authorities = $18,925,250 and sum of tax-required lines = $6,953,731, both computed for this page and labeled as sums of listed funds, not printed county totals.
- Identity: this is Thomas County, Kansas (county seat Colby).
- 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.