Overview
Woodson County’s General Fund ended 2025 at $638,338.41 unencumbered, up from $582,464.88 at the start of the year, on receipts of $2,278,224.32 against expenditures of $2,222,350.79 — a surplus of $55,873.53. The surplus includes $277,754.00 in finance-lease proceeds for four Dodge Ram trucks for the Sheriff’s department; without that item, the fund would have drawn down. Public safety is the largest General Fund function at $1,270,367.74, including $317,754.00 of capital outlay for the Sheriff funded by the new lease. The county’s debt is finance leases only, with a combined net present value of $897,756.48. 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 |
|---|---|---|---|---|
| General Fund | $582,464.88 | $2,278,224.32 | $2,222,350.79 | $638,338.41 |
| Ambulance Fund | $27,201.61 | $668,034.82 | $635,335.74 | $59,900.69 |
General Fund walk: $582,464.88 + $2,278,224.32 − $2,222,350.79 = $638,338.41. Certified General Fund budget was $2,351,223.04; actual expenditures were $128,872.25 under budget. Ambulance Fund walk: $27,201.61 + $668,034.82 − $635,335.74 = $59,900.69.
General Fund detail
Receipts, 2025 actual (sum-checks to $2,278,224.32):
| Receipt | Amount |
|---|---|
| Ad valorem tax | $1,120,124.73 |
| Delinquent tax | $26,983.06 |
| Motor vehicle tax | $76,436.61 |
| Recreational vehicle tax | $1,519.26 |
| Commercial vehicle tax | $4,579.83 |
| 16/20M truck tax | $17,599.18 |
| Countywide sales tax | $287,108.75 |
| Mineral production tax | $373.82 |
| Neighborhood revitalization program | ($134.12) |
| Interest on tax | $113,389.07 |
| Severance tax | $1,875.60 |
| Federal grants | $3,322.97 |
| State grants | $2,573.13 |
| Local alcoholic liquor tax | $1,395.44 |
| Officer fees | $55,507.83 |
| Diversion fees | $3,500.00 |
| Finance lease proceeds | $277,754.00 |
| Interest on investments | $262,398.93 |
| Reimbursed expense | $376.94 |
| Miscellaneous | ($5,648.56) |
| Operating transfer from Motor Vehicle Operating Fund | $27,187.85 |
| Total receipts | $2,278,224.32 |
Expenditures by group, 2025 actual (sum-checks to $2,222,350.79):
| Function / department | Amount |
|---|---|
| General Government, total | $738,353.99 |
| County Commission | $88,574.84 |
| County Clerk | $122,427.23 |
| County Treasurer | $142,867.44 |
| County Attorney | $106,546.00 |
| Register of Deeds | $57,949.74 |
| Indigent Defense | $85,694.61 |
| Unified Court | $25,929.03 |
| Courthouse General | $95,885.80 |
| Custodian | $12,479.30 |
| Public Safety, total | $1,270,367.74 |
| Sheriff (including capital outlay $317,754.00 funded by the new lease) | $828,386.70 |
| Sheriff – Dispatch | $279,535.01 |
| Sheriff – Jail | $68,759.73 |
| Juvenile Detention | $38,940.21 |
| Emergency Preparedness | $54,746.09 |
| Coroner | $6,258.51 |
| Extension Council | $3,370.55 |
| Operating Transfers to Special Equipment Reserve Fund | $204,000.00 |
| Total expenditures | $2,222,350.79 |
Debt
Finance leases only — figures are net present values of minimum lease payments:
| Lease | NPV | Current maturities | Long-term |
|---|---|---|---|
| Solid Waste Freightliner (3.95%, matures May 16, 2029) | $189,344.19 | $44,624.50 | $144,719.69 |
| John Deere Excavator (5.75%, matures October 17, 2031) | $175,134.70 | $25,168.40 | $149,966.30 |
| John Deere Motor Grader (5.85%, matures May 30, 2031) | $255,523.59 | $45,320.26 | $210,203.33 |
| Four Dodge Ram trucks, Sheriff’s department (6.79%, matures April 1, 2031) | $277,754.00 | $47,846.80 | $229,907.20 |
| Total | $897,756.48 | $162,959.96 | $734,796.52 |
The four-truck lease is the one whose $277,754.00 in proceeds appears in General Fund receipts above. Also disclosed: an Axon body-camera right-to-use contract with a 2025 expenditure of $15,981.92 and future minimum rentals of $15,707.52 per year for 2026–2030. KPERS contributions were $348,493.28 in 2025; the county’s net pension liability share of $3,371,398 is disclosed in the notes but not reported in the statement under KMAAG. Estimated paid-time-off liability: $32,128.52.
Sources & notes
All figures sum-checked against the source document: General Fund walk, General Fund receipts detail, General Fund expenditure groups, Ambulance Fund walk, and the lease NPV split (current + long-term = total for each lease and in total) all tie exactly to their printed totals.
Source: Woodson County audit, year ended December 31, 2025 (Kansas Department of Administration filing).