Justin, county presenter, reviews 2024 audit and walks commissioners through adopted 2026 budget

Justin, the county's presenter, told commissioners at the Jan. 20 work session that the 2024 audit shows a net position of a little over $11,000,000 for governmental activities and $7,600,000 for business-type activities, primarily the landfill, for a combined total just under $19,000,000.

"If you look at the bottom of page 2, our net position for the governmental activities ... is about 11 a little over $11,000,000," Justin said during his audit briefing. He described the two reporting methods used in Kansas: full-accrual GAAP statements and a statutory (more cash-oriented) basis used for certain county reports.

Justin then summarized supplemental schedules and budget-to-actual comparisons, pointing to a 2024 ad valorem property-tax shortfall: the county budgeted $8,565,317 in property tax but collected $8,257,708, a negative variance of $307,609. "On the very first line item, we budgeted it to receive $8,565,317 in ad valorem property tax. Due to delinquency or non payment, we received 8,257,708," he said.

Turning to the adopted 2026 budget, Justin explained the three-column format (prior actual, current-year estimate and proposed 2026). Based on July actuals plus estimates for the remainder of the year, he said the general fund carryover was projected at about $2.367 million for 2026 but added that an unresolved $1,000,000 protested ad valorem withholding could raise that carryover to roughly $3.367 million if settled in the county's favor.

"One of the things to note in that number is ... ad valorem withholding protested tax, 1000000 dollars. We did not that that settlement has not happened," Justin said, cautioning commissioners that final carryover depends on protest resolution and routine year-end adjustments.

Justin also discussed how departmental requests and open positions affect budgets: he noted the county attorney's budget rose because previously unfilled positions were funded in 2026 and that the sheriff reduced six positions during budget discussions to bring costs down. He explained standard line-item definitions—personal services, commodities, contractual and capital outlay—when commissioners asked for clarification.

Commissioners pressed staff for clearer month-by-month reports and for roll-ups that do not mix restricted funds with general operating cash. Staff said they would separate restricted fund balances from general-operating figures and provide the last months of the year as requested. "We can get the last few months of the year for you," staff said, offering to produce a Fund Balance Report and to tailor monthly snapshots for commissioners.

The meeting closed after the presentation and follow-up questions. The presenter encouraged commissioners to call or email with any additional questions about the audit or budget materials.

What happens next: Staff will provide clarified monthly fund and roll-up reports and the commission will consider those figures in upcoming meetings; the final carryover will be set after year-end adjustments and any resolution of protested ad valorem taxes.