Overview
Wabaunsee County ended 2025 with $4,129,579 in unencumbered cash for the total reporting entity (excluding agency funds), up from $3,693,361 at the start of the year. Receipts of $10,836,695 exceeded expenditures of $10,400,477 by $436,218. The General Fund closed the year at $642,257 unencumbered, with $670,179 in cash. General obligation bond debt outstanding was $2,880,000 at December 31, 2025.
The county’s cash of $4,131,353 is composed of checking $14,496,945 plus certificates of deposit $1,100,000 plus cash on hand $800, less $11,466,392 held in agency funds. No jurisdiction color palette was identified from an official site or seal, so this page uses the neutral default theme.
At a glance
Basis: audited, year ended December 31, 2025.
Funds
| Fund | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| Total reporting entity (excl. agency funds) | $3,693,361 | $10,836,695 | $10,400,477 | $4,129,579 |
| General Fund | $408,217 | $3,410,722 | $3,176,682 | $642,257 |
| Road and Bridge | $714,579 | $4,072,629 | $3,524,527 | $1,262,681 |
| Employee Benefits | $367,722 | $1,051,140 | $1,249,498 | $169,364 |
| Bond and Interest #3 | $134,177 | $228,983 | $340,223 | $22,937 |
General Fund walk: $408,217 + $3,410,722 − $3,176,682 = $642,257; with $27,922 in outstanding encumbrances and payables, ending cash is $670,179. Certified General Fund budget was $3,425,874; actual expenditures were $249,192 under budget. Entity walk: $3,693,361 + $10,836,695 − $10,400,477 = $4,129,579.
General Fund detail
Receipts, 2025 actual (sum-checks to $3,410,722):
| Receipt | Amount |
|---|---|
| Ad valorem tax | $1,866,723 |
| Delinquent tax | $9,482 |
| Motor vehicle tax | $121,785 |
| Recreational vehicle tax | $2,595 |
| Commercial vehicle tax | $3,434 |
| Mineral tax | $1,762 |
| Liquor tax | $2,243 |
| Countywide sales tax | $695,155 |
| Officer’s fees | $112,284 |
| Building permits / zoning | $23,926 |
| Diversion fees | $40,551 |
| Interest on delinquent tax | $50,471 |
| Antique tags | $3,790 |
| Sheriff’s fees | $16,205 |
| Interest on idle funds | $318,180 |
| Reimbursements | $30,511 |
| Other receipts | $4,417 |
| Transfers in | $107,208 |
| Total receipts | $3,410,722 |
Expenditures by department, 2025 actual (sum-checks to $3,176,682):
| Department | Amount |
|---|---|
| County Commissioners | $67,980 |
| County Clerk | $140,879 |
| County Treasurer | $116,615 |
| County Attorney | $136,209 |
| Register of Deeds | $121,524 |
| Sheriff | $1,510,644 |
| District Court | $92,983 |
| Courthouse | $91,632 |
| Emergency Preparedness | $77,230 |
| Planning and Zoning | $100,050 |
| Economic Development | $37,779 |
| Special Services | $683,157 |
| Total expenditures | $3,176,682 |
Debt
General obligation bonds outstanding at December 31, 2025:
| Series | Outstanding | Terms |
|---|---|---|
| Series 2015A (issued April 23, 2015) | $1,440,000 | 1.50%–3.00%, matures 2035 |
| Series 2017A (issued November 15, 2017) | $480,000 | 1.50%–3.00%, matures 2032 |
| Series 2020A (issued October 29, 2020) | $960,000 | 1.00%–2.00%, matures 2035 |
| Total | $2,880,000 | Beginning $3,145,000 less reductions $265,000 |
Interest paid in 2025: $73,998. Debt service due in 2026: $348,398 (principal $280,000 + interest $68,398). Total principal and interest to maturity: $3,256,247 ($2,880,000 + $376,247).
Sources & notes
All figures sum-checked against the source document: entity walk, General Fund walk, General Fund receipts detail, and General Fund department detail all tie exactly to their printed totals. The statement’s opinion is adverse on U.S. GAAP and unmodified on the KMAAG regulatory basis — the standard pattern for Kansas regulatory-basis statements.