Overview
Wallace County ended 2025 with $8,920,980 in unencumbered cash for the total reporting entity (excluding agency funds), up from $7,994,467 at the start of the year. Receipts of $7,367,656 exceeded expenditures of $6,441,143 by $926,513. The General Fund closed at $2,607,636 unencumbered, with $2,664,461 in cash. The county’s total assessed valuation for 2025 was $38,647,870, up from $36,515,035 in 2024. Bond and lease obligations outstanding totaled $1,308,376. No jurisdiction color palette was identified from an official site or seal, so this page uses the neutral default theme.
The filing is the county’s Rule 15c2-12 continuing-disclosure annual report for its Series 2016 bonds; the contact listed is Micaila Hackney, Wallace County Clerk, 313 N. Main Street, Sharon Springs, KS 67758.
At a glance
Basis: audited, year ended December 31, 2025 (EMMA copy).
Funds
| Fund | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| Total reporting entity (excl. agency funds) | $7,994,467 | $7,367,656 | $6,441,143 | $8,920,980 |
| General Fund | $2,224,314 | $1,807,319 | $1,423,997 | $2,607,636 |
| Road and Bridge | $199,702 | $1,075,644 | $1,109,048 | $166,298 |
| Sheriff | $80,943 | $878,374 | $931,027 | $28,290 |
| Equipment Reserve | $1,493,847 | $470,075 | $220,276 | $1,743,646 |
| Bond and Interest | $81,236 | $282,982 | $280,600 | $83,618 |
General Fund walk: $2,224,314 + $1,807,319 − $1,423,997 = $2,607,636; with $56,825 in payables, ending cash is $2,664,461. Entity walk: $7,994,467 + $7,367,656 − $6,441,143 = $8,920,980; ending cash $9,060,515.
Assessed valuation, 2025: real property $25,020,037; personal property $1,948,005; utilities $11,397,410; motor vehicles $282,418; total $38,647,870.
General Fund detail
Receipts, 2025 actual (sum-checks to $1,807,319):
| Receipt | Amount |
|---|---|
| Taxes, total | $1,424,785 |
| Ad valorem | $1,043,936 |
| Motor vehicle | $87,075 |
| Recreational vehicle | $1,511 |
| Delinquent property | $11,366 |
| Delinquent interest and fees | $26,580 |
| Intangibles | $8,921 |
| Local sales | $245,396 |
| Mineral production tax | $2,886 |
| Licenses and fees, total | $33,662 |
| Filing fees | $26,115 |
| Other fees | $1,891 |
| Officers’ fees | $3,004 |
| Diversion fees | $2,652 |
| Interest on investments | $316,100 |
| Other | $20,851 |
| Transfers in | $9,035 |
| Total receipts | $1,807,319 |
Expenditures, 2025 actual (sum-checks to $1,423,997; department totals only — the County Clerk component lines were garbled in the extracted copy and are not shown):
| Function / department | Amount |
|---|---|
| General government, total | $1,183,496 |
| General & administrative | $665,978 |
| County Commission | $84,571 |
| County Clerk | $115,228 |
| County Treasurer | $79,618 |
| Register of Deeds | $72,582 |
| Building and grounds | $70,051 |
| Other agencies | $95,468 |
| Public safety, total | $165,312 |
| County Attorney | $106,061 |
| Emergency preparedness | $17,882 |
| Court services | $38,544 |
| Diversion | $2,825 |
| Health and welfare | $75,189 |
| Total expenditures | $1,423,997 |
Debt
Obligations outstanding at December 31, 2025:
| Obligation | Outstanding | Terms |
|---|---|---|
| General obligation refunding bonds, Series 2016 | $1,285,000 | Issued June 1, 2016; original $2,395,000; matures September 1, 2030 |
| Lease obligation — TAAS computer equipment | $23,376 | Issued December 13, 2022; original $198,897; matures April 1, 2026 |
| Total | $1,308,376 | No temporary notes outstanding |
KPERS employer contribution was 9.71% of gross salary in 2025, projected at 9.59% in 2026.
Sources & notes
All figures sum-checked against the source document: entity walk, General Fund walk, General Fund receipts detail, and General Fund expenditure groups all tie exactly to their printed totals. Basis disclosure: this copy is on MSRB EMMA, not admin.ks.gov — the admin.ks.gov copy found was calendar year 2024 only.
Source: Wallace County continuing-disclosure annual report (MSRB EMMA), containing the FY2025 audit.