Audit: Miami County shows modest general fund growth but auditor flags idle funds and motor-vehicle shortfall

Harold Mays, the independent auditor, told the Miami County Board of County Commissioners during its July 1 study session that the county's financial statements are "fairly presented in accordance with the Kansas Municipal Audit and Accounting Guide," but that certain disclosures reflect the county's election not to report under full GAAP.

Mays reported fund-level movements in the 2025 financials and gave specific totals: "your total change was $627,003.91, and your general fund went up $256,006.52." He said some funds rose because of transfers into planned projects while others appear to be sitting idle, naming the law enforcement trust, the special bridge fund, road-and-bridge special machinery, a special tax refund account and the Bucyrus sewer reserve as examples the board should review for possible repurposing.

The auditor also flagged a motor-vehicle fund shortfall that the financial footnotes attribute to the state delaying reimbursements. Mays said the motor-vehicle account shows a deficit (the transcript cites roughly $56,844) and noted the timing of state payments, not county spending choices, is the primary driver. On federal relief funds, he said "the ARPA grant doesn't show any activity for this year" beyond prior-year encumbrances and warned the board to monitor ARPA spending deadlines to avoid returning funds.

Mays walked commissioners through long-term debt and retirement contributions, noting the county paid down approximately $1.67 million this year and provided KPERS (Kansas Public Employees Retirement System) contribution figures. He recommended the board consider the idle-fund balances and agency funds that have grown year-over-year and to evaluate whether there are appropriate projects or transfers to make use of those resources.

The board thanked Mays and will follow up with staff and counsel as needed; Mays provided his work number for additional questions.