Overview
Wilson County’s General Fund ended 2025 at $792,816.41 unencumbered, up from $704,531.09 at the start of the year, on receipts of $5,325,045.48 against expenditures of $5,236,760.16 — a surplus of $88,285.32. Public safety is the largest General Fund function at $2,429,056.97, led by the Sheriff at $2,072,225.79. The county’s debt is finance leases only: seven leases with a combined net present value of $1,586,878.45. One audit finding is disclosed on this page: the County Treasurer did not transfer the remaining Motor Vehicle Operating Fund balance to the General Fund as K.S.A. 8-145(b) requires. 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. No entity total is stated — see the basis notice.
Funds
| Fund | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| General Fund | $704,531.09 | $5,325,045.48 | $5,236,760.16 | $792,816.41 |
| Appraiser’s Cost | $81,460.54 | $290,900.92 | $288,025.16 | $84,336.30 |
| Health Fund | $91,666.92 | $636,058.31 | $638,594.77 | $89,130.46 |
General Fund walk: $704,531.09 + $5,325,045.48 − $5,236,760.16 = $792,816.41. Certified General Fund budget was $5,689,309.00; actual expenditures were $452,548.84 under budget. The audit’s summary statement did not extract legibly, so no entity total is stated on this page.
General Fund detail
Receipts, 2025 actual (sum-checks to $5,325,045.48):
| Receipt | Amount |
|---|---|
| Ad valorem tax | $4,128,442.72 |
| Delinquent tax | $116,623.78 |
| Motor vehicle tax | $372,493.57 |
| Recreational vehicle tax | $8,033.37 |
| 16/20M truck tax | $7,028.95 |
| Commercial vehicle tax | $19,783.77 |
| Mineral production tax | $22,025.56 |
| Neighborhood revitalization rebates | ($54,093.77) |
| Interest on tax | $141,469.58 |
| Local alcoholic liquor tax | $8,333.37 |
| Federal grants | $25,278.89 |
| Officer fees | $109,753.12 |
| Landfill fees | $186,633.64 |
| Interest on investments | $152,898.11 |
| Miscellaneous | $64,340.82 |
| Reimbursed expense | $11,000.00 |
| Operating transfer from Motor Vehicle Operating Fund | $5,000.00 |
| Total receipts | $5,325,045.48 |
Expenditures by group, 2025 actual (sum-checks to $5,236,760.16):
| Function / department | Amount |
|---|---|
| General Government, total | $1,977,674.43 |
| County Commission | $123,914.88 |
| County Clerk | $145,656.91 |
| County Treasurer | $259,907.72 |
| County Attorney | $262,210.22 |
| Register of Deeds | $119,659.89 |
| Indigent Defense | $120,037.89 |
| Unified Court | $41,147.73 |
| Courthouse General (including finance leases $70,000) | $588,451.18 |
| GIS | $80,226.35 |
| County Coordinator | $83,093.72 |
| Zoning | $191.75 |
| Maintenance | $153,176.19 |
| Public Safety, total | $2,429,056.97 |
| Sheriff | $2,072,225.79 |
| E911 – Dispatch | $291,634.49 |
| Juvenile Detention | $31,459.35 |
| Emergency Preparedness | $33,737.34 |
| Capital Outlay Projects | $40,568.00 |
| Coroner | $51,764.35 |
| Agriculture (Fair) | $20,000.00 |
| Sanitation / Landfill | $600,315.30 |
| Operating Transfers, total | $117,381.11 |
| Special Equipment Reserve | $50,000.00 |
| Pathways Grant Fund | $30,614.67 |
| Health Fund | $36,766.44 |
| Total expenditures | $5,236,760.16 |
Debt
Finance leases only — no general obligation bond note was found in this audit. Figures are net present values of minimum lease payments (Note 6):
| Lease | NPV | Current maturities | Long-term |
|---|---|---|---|
| Energy Savings Upgrades (2.35%, matures December 1, 2028) | $184,363.30 | $65,590.04 | $118,773.26 |
| Motor grader + two Kenworth trucks (1.42%, matures February 1, 2026) | $62,713.07 | $62,713.07 | $0.00 |
| Two Caterpillar motor graders (3.83%, matures March 15, 2028) | $180,280.08 | $58,031.40 | $122,248.68 |
| 2025 Kenworth truck (4.75%, matures May 28, 2030) | $352,143.00 | $64,053.83 | $288,089.17 |
| 2018 CAT motor grader (4.72%, matures March 28, 2030) | $274,389.00 | $50,071.83 | $224,317.17 |
| 2019 CAT motor grader (4.36%, matures August 1, 2030) | $242,716.00 | $44,494.36 | $198,221.64 |
| Mower Max Prime Mover (3.94%, matures November 20, 2030) | $290,274.00 | $54,324.12 | $235,949.88 |
| Total | $1,586,878.45 | $399,278.65 | $1,187,599.80 |
Disclosed, but NOT county debt: Hospital revenue bonds Series 2006 ($9,865,000 authorized) and Series 2014 ($4,280,000 authorized) are serviced exclusively from hospital revenues. Audit finding: the County Treasurer did not transfer the remaining Motor Vehicle Operating Fund balance to the General Fund as required by K.S.A. 8-145(b) (transfer due prior to June 1 of the following year). KPERS contributions were $326,960.79 in 2025; the county’s net pension liability share of $2,506,210 is disclosed in the notes but not reported in the statement under KMAAG.
Sources & notes
All figures sum-checked against the source document: General Fund walk, General Fund receipts detail, General Fund expenditure groups, and the lease NPV split (current + long-term = total for each lease and in total) all tie exactly to their printed totals. The audit’s summary statement did not extract legibly, so no entity total is stated on this page.
Source: Wilson County audit, year ended December 31, 2025 (Kansas Department of Administration filing).