Overview
Trego County ended 2025 with $8,529,475 of unencumbered cash across the reporting entity and $8,800,855 of ending cash. Receipts for the year were $9,124,242 against expenditures of $8,722,310. The General Fund closed at $993,268 unencumbered ($1,018,287 cash) after spending $2,217,032 against a $2,442,178 budget — $225,146 under budget. Long-term debt at year-end was $11,722,539, nearly all general obligation refunding and improvement bonds for the county hospital, serviced in part by the hospital itself under a pledge agreement. Budget amendments were adopted for the County Health Fund and the Noxious Weed Fund, and the County held a revenue neutral rate hearing.
At a glance — audited 2025
Funds — audited 2025
Reporting-entity walk (excluding agency funds): $8,127,471 + $72 of prior-year cancelled encumbrances + receipts $9,124,242 − expenditures $8,722,310 = ending unencumbered cash $8,529,475; plus $271,380 of encumbrances and accounts payable = ending cash $8,800,855. Primary government alone: $7,932,036 + $72 + $8,862,404 − $8,491,657 = $8,302,855; plus $271,380 = $8,574,235. Total cash $16,973,642 less agency funds $8,172,787 = $8,800,855. Fair Association: $195,435 + $261,838 − $230,653 = $226,620.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General | $2,232,636 | $2,217,032 | $993,268 |
| Road and Bridge | $1,749,532 | $1,605,327 | $628,473 |
| Capital Improvement Reserve | — | — | $1,217,954 |
| Healthcare Sales Tax | $680,252 | $660,277 | $1,057,929 |
| Special Highway Improvement | — | — | $756,167 |
| Employee Benefits | $1,265,583 | $1,275,218 | $648,547 |
| Special Machinery | — | — | $524,143 |
| Equipment Reserve | — | — | $521,118 |
| Rural Fire District – Special Equipment | — | — | $209,525 |
| County Health | — | — | $169,733 |
| 911 Emergency | — | — | $161,120 |
| Noxious Weed | — | — | $158,813 |
| Bond and Interest | $480,186 | $458,530 | $22,722 |
General Fund receipts include ad valorem tax $1,199,377, interest on idle funds $542,251, motor vehicle tax $53,536, severance tax $26,394, federal land entitlement $52,301, sale of surplus equipment $38,380, and a transfer from the Treasurer’s Special Auto Fund of $29,289. General Fund expenditures include courthouse general $475,450, sheriff $429,528, communications $213,449, treasurer $148,574, clerk $140,747, county attorney $133,292, register of deeds $108,267, and transfers to Equipment Reserve $54,465, Capital Improvement Reserve $40,000, and Landfill $56,000. The General Fund walk: $977,593 + $71 + $2,232,636 − $2,217,032 = $993,268; plus $25,019 = $1,018,287 cash.
Disclosures — over budget: the Intellectually Challenged Fund spent $22,442 against a $22,000 budget ($442 over, marked exempt from budget law per K.S.A. 19-4007 in Schedule 1), and the Rural Fire District – Special Equipment Fund spent $96,000 against a $46,525 budget ($49,475 over). Neither is smoothed or netted here.
Debt — audited 2025
Walk: beginning $12,379,225 + additions $0 − reductions and payments $656,686 = ending $11,722,539; interest paid in 2025 was $428,996.
| Item | Amount |
|---|---|
| GO Refunding and Improvement Bonds, Series 2022 (4.00%, 02/17/2022, $12,870,000, maturing 09/01/2046) | $11,470,000 |
| — Paid in 2025 (principal) | $505,000 |
| — Interest paid in 2025 | $420,800 |
| Finance leases — three 2022 Caterpillar 140-15 motor graders | $252,539 |
| — Paid in 2025 (principal) | $151,686 |
| Total long-term debt outstanding | $11,722,539 |
| Maturities due 2026 — principal (GO $515,000 + leases $95,341) | $610,341 |
| Maturities due 2026 — interest | $404,517 |
| Maturities due 2026 — total | $1,014,858 |
| Total principal and interest to maturity | $15,750,659 |
Bond purpose: redeeming the 2006 Hospital Bonds and improvements to Trego County-Lemke Memorial Hospital. Under the pledge agreement the County pays $458,530 per year; the hospital paid $467,270 in 2025, and the County will levy additional taxes if revenues are insufficient.
Source: Trego County 2025 audit, Note 11.
Sources & notes
- Source used: Trego County, Kansas, audit for the year ended December 31, 2025 (Mapes & Miller LLP, September 8, 2026). The inventory record lists this file under the host spelling Jobs.ks.gov; the same file path was retrieved successfully from admin.ks.gov and is cited here. Read the source document.
- Sum checks: reporting-entity walk $8,127,471 + $72 + $9,124,242 − $8,722,310 = $8,529,475, plus $271,380 = $8,800,855; General Fund walk $977,593 + $71 + $2,232,636 − $2,217,032 = $993,268, plus $25,019 = $1,018,287; General Fund expenditure line build re-added in Python and matches the printed $2,217,032 total exactly; debt walk $12,379,225 − $656,686 = $11,722,539.
- Identity: this is Trego County, Kansas (county seat WaKeeney).
- 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.