Overview
Washington County ended 2025 with $9,721,792 in unencumbered cash for the total financial reporting entity, down from $12,094,431 at the start of the year, after expenditures of $14,646,266 exceeded receipts of $12,273,627. The General Fund, by contrast, grew: it closed at $3,835,107 unencumbered, up from $3,673,366, on receipts of $8,115,256 against expenditures of $7,953,515. Revenue bonds and finance leases outstanding totaled $5,818,090. The county’s share of neighborhood revitalization rebates in 2025 was $281,635. 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 financial reporting entity | $12,094,431 | $12,273,627 | $14,646,266 | $9,721,792 |
| General Fund | $3,673,366 | $8,115,256 | $7,953,515 | $3,835,107 |
| Road and Bridge | $4,694,164 | $1,588,819 | $3,904,409 | $2,378,574 |
| Noxious Weed | $218,755 | $160,126 | $241,439 | $137,442 |
| County Health | ($10,757) | $439,748 | $404,431 | $24,560 |
| Public Building Commission — Bond and Interest | $1,510 | $540,356 | $541,144 | $722 |
General Fund walk: $3,673,366 + $8,115,256 − $7,953,515 = $3,835,107; with $101,879 in payables, ending cash is $3,936,986. Certified General Fund budget was $9,023,926; actual expenditures were $1,070,411 under budget. Entity walk: $12,094,431 + $12,273,627 − $14,646,266 = $9,721,792; ending cash $9,942,750 (outstanding encumbrances and payables $220,958).
General Fund detail
Receipts by group, 2025 actual (sum-checks to $8,115,256):
| Receipt group | Amount |
|---|---|
| Taxes, total | $6,721,607 |
| Ad valorem | $6,538,715 |
| Delinquent | $33,967 |
| Motor vehicle | $331,111 |
| Recreational vehicle | $7,444 |
| 16/20M | $50,425 |
| Commercial vehicle fees | $22,905 |
| Watercraft | $2,395 |
| Neighborhood revitalization | ($265,355) |
| Intergovernmental | $2,650 |
| Licenses, fees, and permits | $405,768 |
| Use of money and property | $475,330 |
| Reimbursements and other | $509,901 |
| Transfers in | $0 |
| Total receipts | $8,115,256 |
Expenditures by department, 2025 actual (sum-checks to $7,953,515):
| Department | Amount |
|---|---|
| County Commission | $83,467 |
| County Clerk | $167,987 |
| County Treasurer | $203,896 |
| County Attorney | $261,234 |
| Register of Deeds | $112,641 |
| Clerk of District Court | $99,047 |
| Courthouse (general expense) | $484,478 |
| Appraiser | $248,841 |
| Jail | $755,836 |
| Emergency preparedness | $53,705 |
| Communications | $314,507 |
| Janitor | $38,463 |
| Election | $40,882 |
| Tourism | $23,967 |
| Airport maintenance | $10,319 |
| Sheriff | $751,590 |
| Coroner | $22,188 |
| Employee benefits | $2,178,787 |
| Sanitarian | $73,753 |
| Solid waste | $692,570 |
| Economic development | $83,494 |
| Appropriations | $1,251,863 |
| Total expenditures | $7,953,515 |
Debt
Debt outstanding at December 31, 2025 (Note 5):
| Obligation | Outstanding | Terms |
|---|---|---|
| Public Building Commission revenue bonds, Series 2013 (Law Enforcement Center refunding and Hospital Improvement) | $85,000 | 3.000%–5.000%, issued March 7, 2013; matures September 1, 2026; interest paid $6,600 |
| Public Building Commission revenue bonds, Series 2017 (Hospital Refunding) | $5,630,000 | 3.000%–3.625%, issued October 25, 2017; matures September 1, 2042; interest paid $193,294 |
| Finance leases (2023 John Deere Cab Tractor) | $103,090 | 2.90%, issued December 15, 2025; matures December 15, 2028 (the 2024 motor grader lease was fully paid off in 2025) |
| Total debt | $5,818,090 | Beginning $6,335,941 + additions $147,090 − reductions $664,941 |
Interest paid in 2025: $213,863 (bond interest $199,894 — $6,600 Series 2013 + $193,294 Series 2017 — with the $13,969 balance attributable to the leases by arithmetic). Debt service due in 2026: $580,271 (bonds principal $355,000 + interest $188,894; leases principal $33,387 + interest $2,990). Total bond principal and interest to maturity: $7,525,925 ($5,715,000 + $1,810,925); lease principal and interest to maturity: $109,129 ($103,090 + $6,039). Rental payments received from the Hospital and Law Enforcement Center in 2025: $539,356 — the source servicing the Public Building Commission bonds. KPERS net pension liability share of $3,066,517 and compensated absences of $254,369 are disclosed in the notes but not reported in the statement under KMAAG.
Sources & notes
All figures sum-checked against the source document: entity walk, General Fund walk, General Fund receipts groups, and General Fund department detail all tie exactly to their printed totals. Note: the county’s cash composition in the statement (checking $2,457,019 + certificates of deposit $10,000,000 + federal obligations $722 + Kansas Municipal Investment Pool $11,000,000 + cash/cash items $71,271, plus Law Library $10,751 and Inmate Commissary $85,928, less agency funds $13,682,941) reconciles to the $9,942,750 entity ending cash shown above.
Source: Washington County audit, year ended December 31, 2025 (Kansas Department of Administration filing).