On the agenda: El Dorado meeting — data center (Sep 15)

Board of County Commissioners
Tuesday, September 15, 2026
9:00 AM
205 W. Central Ave. 4th Floor
El Dorado, KS 67042
Agenda
A.

CALL to ORDER

B.

INVOCATION and PLEDGE

C.

COMMISSION MINUTES
C.1 Commission Minutes
September 1, 2026.docx

D.

PUBLIC COMMENTS

E.

ITEMS of BUSINESS
E.1 Constitution Week Proclamation
PROCLAMATION of Constitution Week in Butler County 09-15-2026.pdf
E.2 Adoption of 2027 Butler County Budget.
2026-08-21 2027 Butler County Cert. Form (use for adoption).pdf
2026-09-15 Budget Overview No.4.pdf
E.3 Adoption of 2027 Butler County Fire Districts Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 11 and 12, and
Sewer Districts Nos. 9, 10, 12, 15, 16, 17 and 19 Budgets.
2026-09-08 2027 Fire and Sewer District Form (use for adoption).pdf
E.4 Painting the Western Tag Office.
Tabulation for Western Tag.pdf
E.5 Road and Bridge Tire Purchases
2026 Tire Bid Tabulation.pdf
E.6 Revised AR 09-08 Policy on Health Insurance Premiums
Proposed_Health_Insurance_premium_policy_2023.docx
Redline_Health_Insurance_premium_policy_2023.docx

Board of County Commissioners

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2026 Butler County_HRA Reimbursement.pdf
2026 Butler County Premiums.pdf
2026 Butler County_Flex Spending.pdf
HDHP Vitiality Incentive Proposal Comparison.pdf
F.

VOUCHERS
F.1 Vouchers Dated 09/15/2026
2026-09-15 AP Packet-Public.pdf

G.

COMMISSION ADDS & ABATES

H.

OTHER ITEMS of BUSINESS

I.

ADJOURNMENT

Board of County Commissioners

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Board of County Commissioners Agenda Item Report
Agenda Item No. 1
Submitted by: Jennifer Currier
Submitting Department: Administration
Meeting Date: September 15, 2026
SUBJECT
Commission Minutes
RECOMMENDATION
Approval of Minutes
ATTACHMENTS
• September 1, 2026.docx
BACKGROUND
N/A
ANALYSIS
N/A
FINANCIAL CONSIDERATION
N/A
LEGAL CONSIDERATION
N/A
COMMISSIONER SIGNATURE REQUIRED
Yes
RECOMMENDED ACTION
I, Commissioner ____, motion to approve the minutes from the September 1, 2026, Butler County
Commission meeting as presented/amended.

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BUTLER COUNTY BOARD OF COMMISSIONERS
Tuesday, September 1, 2026
(00:00:013)
CALL TO ORDER
Commission Chair Marc Murphy called the Butler County Board of Commissioners meeting to
order at 9:00 a.m. Present were Commissioner Jeff Masterson, Commissioner Kelly Herzet,
Commissioner Darren Jackson, Commissioner Dan Woydziak, County Administrator Will
Johnson, County Counselor Terrence Huelskamp and Clerk Recorder Jennifer Currier.
(00:00:17)
INVOCATION
Ryan Adkison, Assistant Administrator/Finance Director, presented the invocation.
(00:00:19)
APPROVAL OF MINUTES
Commissioner Masterson requested an amendment to page one; the meeting was called to order
at 6:00 p.m. not 9:00 a.m.
Commissioner Masterson motioned to approve the minutes as amended from the August 25,
2026, Butler County Commission meeting. Commissioner Herzet seconded the motion. Motion
carried 5-0.
(00:01:36)
PUBLIC COMMENTS
The following individuals approached the Board:
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Cathy Crook, 12050 SW 40th St, Towanda
Sarah Hinshaw, 4656 SW 70th St., El Dorado
Dana Herring, 13155 SW 130th St, Rose Hill
Meghan Wright, 2499 NW River Valley Rd., Towanda
Crystal Reed Sallee, 217 N 8th St., Towanda
Amy Gardner, 6622 NW Kiowa Rd., El Dorado
Carrie Shearburn, 324 N Orchard St, El Dorado
Christie Bowman, 730 SW 80th St., El Dorado
Sara Hayhurst, 14206 SW Carla Rd., Rose Hill
Kelly Christensen, 13685 SW 134th St, Rose Hill
Sarah Graham, 14398 SW Phyllis Rd., Rose Hill
Erin Fortune Wilson, 4052 SW Tawakoni Rd, Towanda
LaDonna Johnson, 15063 SW Thistle Rd., Rose Hill
Travis Cagle, 280 W Sunrise Cir., Rose Hill
Amanda McGee, 4582 SE Munson Hill Rd., El Dorado

(01:06:51)
ITEM #1 – EMERGENCY MEDICAL SERVICES (EMS) AMBULANCE PURCHASE
APPROVAL

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Scott Stueven, Emergency Medical Services (EMS) Assistant Director, came before the Board
for approval to award the proposal from Emergency Services Supply (Osage Industries) for one
Type II (van) ambulance, two Type III (box) quote not to exceed $877,732. EMS’s current
standard fleet of ambulances is nine active total, six front-line and three reserve/spare
ambulances. Ambulance mileage includes one ambulance approaching 200,000 miles and
another approaching 180,000 miles. EMS received an ambulance in February and another in
July. This will allow older units to move to reserve status. However, orders must be awarded
now to avoid future replacement gaps. The awarded Type II (Van) will not be ready until the end
of 2027 and the two Type III (Box) will not be available until sometime in 2028. The proposed
ambulance prices have increased slightly due to additional equipment (Radios; Mobile Hot Spot,
Exhaust system), which is normally transferred from truck to truck but will need to be added
with the edition of a new seventh ambulance being placed online in 2027. The goal is
replacement between 150,000 and 175,000 miles with approximately six years of service.
Commissioner Herzet motioned to approve EMS staff to award the proposal from Emergency
Services Supply (Osage Industries) for one Type II (van) ambulance and two Type III (box) in
an amount not to exceed $877,732 and allow the EMS Director to sign all related purchase
documents. Commissioner Masterson seconded. Motion carried 5-0.
(01:11:04)
ITEM #2 – RENEWAL MEMORANDUM OF UNDERSTANDING (MOU) WITH RENO
COUNTY HEALTH DEPARTMENT
Broderick Bean, Health Department, came before the Board for approval for the renewal of a
Memorandum of Understanding (MOU) between the Butler County Health Department and the
Reno County Health Department. In September 2025, the Butler County Health Department
Dietitian tendered their resignation. Since then, there has only been one qualified applicant who
declined the offer. Unsuccessful attempts have been made with a university with a Dietitian
Program. The Dietitian position is a Woman, Infant Child (WIC) required program to conduct
contacts with those participants deemed high risk. High risk includes low iron levels,
underweight, overweight, and medical conditions that interfere with nutritional intake. The
Butler County Health Department has contracted with Reno County Health Department for the
past year. Reno County employs three full-time dietitians for their WIC program. Reno County
has agreed to continue assisting with the annual Nutrition Service Plan that WIC requires. Both
parties understand that the Butler County Health Department will continue to search for a
qualified dietitian. Per the MOU, Butler County will pay Reno County Health Department $53
per hour up to eight hours per week for the duration of the MOU (approximately 416 hours total)
for an amount not to exceed $22,050. An in-person visit would require a mileage reimbursement
of $106 per visit, based on the Federal Reimbursement rate per mile at 146 miles round trip.
Commissioner Jackson motioned to approve the renewal of the Memorandum of
Understanding (MOU) between the Butler County Health Department and the Reno County
Health Department and allow the chair to sign. Commissioner Woydziak seconded. Motion
carried 5-0.
(01:13:57)
RECESS

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Commission Chair Murphy recessed the meeting for six minutes at 10:14 a.m.
Commission Chair Murphy reconvened the meeting at 10:20 a.m.
(01:14:48)
ITEM #3 – LYNX EMERGENCY ALERT SOFTWARE RENEWAL
Lew Harter, Information Technology (IT) Director, came before the Board for approval for the
renewal of the Lynx emergency alert software in the amount of $5,055.01. Renewal of the Lynx
emergency alerting software will allow the County to maintain its existing emergency
notification capabilities without interruption. The system provides County staff with an
established platform for communicating critical information in a timely manner and supports the
County's overall emergency preparedness and employee safety efforts. Continuing with the
existing system also avoids the operational and administrative impacts associated with
transitioning to a different emergency notification platform, including implementation,
configuration, testing, and employee training. Staff recommends renewal of the Lynx software to
ensure continued availability of this emergency communication resource.
Commissioner Herzet motioned to approve the renewal of the Lynx emergency alerting
software for $5,055.01 and authorize staff to sign all purchase documents as needed.
Commissioner Masterson seconded. Motion carried 5-0.
(01:16:48)
ITEM #4 – HAVERHILL ROAD RESOLUTION NO. 26-37
Curtis Mader, Public Works Director, came before the Board for approval of Resolution No. 2637, no through truck traffic from SW 40th St. to SW 100th St. After discussion during a work
session, it was decided to repeal previous Resolution No. 05-50 and to limit the truck traffic
restriction to SW Haverhill Rd. from SW 40th St. to SW 100th St. The revised resolution also
increased the gross vehicle weight threshold from 12,000 pounds to 33,000 pounds.
Commissioner Jackson motioned to approve Resolution No. 26-37, a resolution restricting the
use and operation of certain vehicles on a portion of SW Haverhill Rd. between SW 40th St.
and SW 100th St.; establishing exception, directing the posting of official signs, and providing
for enforcement, violations, and penalties. Commissioner Herzet seconded. Motion carried 50.
(01:20:55)
ITEM #5 – TARP REPLACEMENT PURCHASE - LANDFILL TARP COVER SYSTEM
Curtis Mader, Public Works Director, came before the Board for approval to purchase
replacement tarps for the Landfill tarp cover system. The Landfill currently uses tarps as an
alternative daily cover. One of the Landfill’s large tarps was damaged during a recent fire and
needs to be replaced. The insurance deductible was more than the cost of the tarp, so no
insurance claim was filed. The most recent tarps were purchased from TarpARMOR and
experienced tearing at the seams; however, staff determined that some of the damage was caused
by an employee dragging the tarp across trash. In the past, the Landfill used Tarpomatic tarps
and did not experience the same issues, even though the tarps were likely subjected to similar
operating conditions. While the Tarpomatic tarp is approximately $2,000 more than the

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TarpARMOR option, based on the Landfills previous experience with its durability, staff
recommend purchasing the Tarpomatic replacement for $12,850.
Commissioner Masterson motioned to approve the purchase of landfill tarp from
Tarpomatic in the amount of $12,850. Commissioner Woydziak seconded. Motion carried 5-0.
(01:22:38)
ITEM #6 – FUEL STATION REPLACEMENT AT NORTH SHOP
Curtis Mader, Public Works Director, came before the Board for approval to solicit bids for a
new fuel station at the North Shop. The fuel pumps at the North Shop are utilized by multiple
county departments. For approximately the past year, the fuel pumps have experienced ongoing
issues with either not pumping fuel or pumping at a very slow rate, particularly during the
afternoon hours. While performance is somewhat better in the mornings, the pumps are still not
operating as they should. Last week, an underground diesel line cracked, resulting in a
significant fuel spill and requiring contaminated soil cleanup. The existing underground fuel
lines are fiberglass, which has historically been susceptible to cracking and deterioration. As part
of the replacement, staff proposes installing PEX fuel lines, which should provide improved
durability and service life. Because the pumps, dispensers, and underground fuel lines now need
to be replaced, it is a good time to improve the overall layout and efficiency of the fuel station
rather than simply replacing the existing system in its current configuration. The Board was
presented a drawing showing the proposed location and estimated cost of the improvements.
Commissioner Woydziak motioned to approve Public Works to solicit bids for the replacement
of the North Shop fuel station. Commissioner Jackson seconded. Motion carried 5-0.
(01:26:17)
ITEM #7 – LAND PURCHASE FOR THE WALNUT RIVER BRIDGE REPLACEMENT,
OS 156
Curtis Mader, Public Works Director, came before the Board for approval to purchase land for
17N1-27-5 (OS 156) Walnut River Bridge Replacement on SW 80th St. The County has
persistently pursued funding for the replacement of the Walnut River Bridge on SW 80th St.,
designated as project 17N1-27-5 (OS 156). After 11 submissions, the project was finally
awarded funding through the Kansas Department of Transportation (KDOT) Off-System Bridge
Program in the amount of $2,000,000. The County will need to purchase three parcels of right-away easement. One parcel owner is Timothy A. Berndsen Revocable Trust; the County is
purchasing 0.151 acres for $3,365.04. To determine this amount, staff looks at previous land
sales and Butler County property values.
Commissioner Jackson motioned to approve the purchase of right of way easement from the
Timothy A. Berndsen Revocable Trust in the amount of $3,365.04 for the construction of
Bridge OS 156 over the Walnut River on SW 80th St. Commissioner Woydziak seconded.
Motion carried 5-0.
(01:27:58)
ITEM #8 – LANDFILL COKE RATES

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Curtis Mader, Public Works Director, came before the Board for approval of a rate increase for
coke material at the County Landfill. The Landfill has accepted refinery coke material as a
special waste product and utilized it as weekly cover. The Kansas Department of Health and
Environment (KDHE) has determined that coke material can be beneficially used as landfill
cover under approved conditions. During the weekdays, the Landfill primarily uses tarps for
daily cover, with coke used as part of the weekly cover operation. The current 2026 disposal rate
for coke material is $4.00 per ton. Historically, when the Landfill was receiving approximately
twice the amount of MSW that it receives today, the Landfill was able to beneficially utilize
most of the coke received from the refinery as weekly side-slope cover. Since losing a significant
portion of the incoming waste stream, the amount of cover material does not utilize all of the
coke being delivered. Any coke received beyond the amount that can reasonably be used as
cover is essentially being disposed of as general MSW and should therefore be charged the
applicable MSW disposal rate. Based on current operations, approximately 33% of the required
weekly cover can be supplied with coke material. Last year, the Landfill received approximately
7,560 tons of coke. Based on the cover requirements, approximately 13,173 tons of total cover
material was needed, of which approximately 4,347 tons could have been beneficially utilized as
coke cover. This year, the Landfill has received approximately 4,995 tons of coke while the
estimated beneficial-use requirement is only approximately 2,155 tons. Beginning January 1,
2027, Mr. Mader is proposing that the refinery be allowed to deliver up to 350 tons of coke
material per month at a reduced rate of $4.00 per ton. This represents material that the Landfill
can reasonably utilize as cover and that provides an operational benefit to the Landfill. Any coke
delivered above the 350-ton monthly allowance be charged at the standard MSW disposal rate
because the excess material cannot be beneficially utilized as cover and instead consumes
Landfill airspace. Each year, staff will evaluate the Landfill's anticipated waste volume and cover
requirements and calculate the amount of coke that can reasonably be beneficially utilized. The
reduced-rate quantity can then be adjusted accordingly so that the reduced rate applies only to
material that provides an operational benefit to the Landfill.
Commissioner Herzet motioned to approve the proposed rate of $4.00 per ton for up to 350
tons per month of refinery coke, with any quantity exceeding 350 tons per month charged at
the applicable MSW disposal rate, effective January 1, 2027. Commission Chair Murphy
seconded. Motion carried 5-0.
(01:34:26)
ITEM #9 – LANDFILL WATER TRUCK REPAIRS
Curtis Mader, Public Works Director, came before the Board for approval to purchase of a new
water tank for the Landfill water truck. The tandem water truck at the Landfill is used primarily
for dust control. The haul road from the Scale House to the working face must be regularly
watered to control dust generated by Landfill traffic and maintain safe operating conditions for
employees, commercial haulers, and the public. Dust control is also an important part of
maintaining the Landfill in accordance with Kansas Department of Health and Environment
(KDHE) requirements. The existing water tank has rusted through, and rust flakes from the
interior have also damaged the water pump. Staff initially investigated sandblasting and
repainting the interior of the tank; however, during the evaluation, additional holes and leaks
were discovered, making repair of the existing tank impractical. The truck chassis itself remains
in good condition, so rather than replacing the entire water truck, staff recommended replacing

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the tank and pumping system. Staff contacted seven vendors for pricing and received one
proposal back from Splash Sales LLC to furnish and install a new tank and pumping system in
the amount of $31,900.
Commissioner Woydziak motioned to approve the purchase of a new Landfill water tank from
Splash Sales LLC in the amount of $31,900. Commissioner Jackson seconded. Motion carried
5-0.
(01:37:22)
ITEM #10 – MEMORANDUM OF UNDERSTANDING (MOU) FOR A SOIL BORROW
PIT
Curtis Mader, Public Works Director, came before the Board for approval of a MOU for a soil
borrow pit. Public Works utilizes soil to construct and maintain shoulders along County roads.
Following the asphalt overlay on NW 30th St., Public Works needs additional soil to construct a
safe fore slope along the roadway. When soil is needed for a project, staff identifies a suitable
location as close to the project as possible to minimize hauling costs and improve efficiency.
Through this program, the County works with willing property owners to obtain the needed soil
while providing the property owner with a properly designed farm pond. Public Works is
responsible for engineering the site, including sizing and designing the pond to maintain an
appropriate water level, excavating and hauling the soil, constructing the pond, and seeding all
disturbed areas upon completion. The property owner has no financial responsibility, and no
money is exchanged between the County and the property owner. The goal of the program is to
provide Public Works with the soil necessary for County road projects while creating a properly
engineered and constructed farm pond for the property owner. Prior to beginning work, a MOU
is signed by both the Board and the property owner to clearly define each party's responsibilities
and expectations for the project.
Commissioner Herzet motioned to approve the MOU and to have Administrator Johnson sign.
Commissioner Masterson seconded. Motion carried 5-0.
(01:40:44)
NON- AGENDA ITEM
Curtis Mader, Public Works Director, came before the Board for approval to solicit bids for a
new sewer station for Sewer District #12. Sewer District #12 has been having issues with
pumps.
Commissioner Masterson motioned to approve Public Works to solicit bids for a new sewer
station for Sewer District #12. Commissioner Woydziak seconded. Motion carried 5-0.
Mr. Mader discussed with the Board the County’s current driveway policy on County roads. The
Board and Mr. Mader decided to have a work session to discuss the policy and possible changes
to the policy.
Mr. Mader informed the Board of the progress on the SW 20th St. and SW Ohio Street Rd.
round-a-bout project.

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(01:51:17)
ITEM #11 – HEALTH INSURANCE RATE HOLIDAY
Will Johnson , County Administrator, came before the Board for approval of a onetime
reimbursement to employees enrolled in the Butler County Health Insurance Program in FY25 in
the amount of $700 for family plan members and $350 for single plan members. Over the past
four years, the employee Health Insurance Program has been performing well and accumulating
an excellent reserve. At the end of fiscal year 2025, the fund had $3.830 million in the reserve
fund up from $3.3 million the year before. Expenses were $3.9 million, up from $3.8 million,
while claims tracked about 70% of anticipated giving us savings again in 2025. The annual
budget for insurance for the fund is approximately $4.5 million, meaning the fund is currently
retaining a 84% reserve which is excellent and up from 75% in 2025. Again, this year the fund is
tracking below budget, which will again increase the reserve fund. This is a result of employees
managing their health care wisely, saving both employees and the County monies. Health
insurance rates have remained the same for the third year, while national trends for health
insurance continue to increase 12-15% annually. Since the fund is a result of employee and
county contributions staff is recommending a reimbursement, termed a "rate holiday" to give
back the some excess proceeds rather than lowering rates. Staff is proposing to refund back to
employees who have been on the health plan for the FY26 year (November 1, 2025 to October
30, 2026) $700 for family plan members and $350 for single plan members who are still
employed with the County on October 30, 2026. Those employees who only had insurance for a
partial year or who changed status (family to single or single to family) will be prorated an
equivalent amount based on how many months they were in each plan. The total cost for the
reimbursement is approximately $142,991 to be paid from the self-insurance fund. Employees
will receive their reimbursement on October 30, 2026, as a separate rate on their bi-weekly
paycheck since it is the third check of the month and does not have insurance withholding on it.
Commissioner Woydziak motioned to approve a onetime reimbursement to employees enrolled
in the Butler County Health Insurance Program from November 1, 2025, to October 30, 2026
,in the amount of $700 for family plan members and $350 for single plan members, and a
prorated amount to those who were only enrolled for a partial year to be paid out on October
30, 2026. Commissioner Jackson seconded. Motion carried 5-0.
(01:55:37)
VOUCHERS
Commissioner Masterson motioned to approve vouchers dated September 1, 2026, in the
amount of $ 613,062.61. Commissioner Herzet seconded the motion. Motion carried 5-0.
(01:55:55)
ADDS AND ABATES
Commissioner Woydziak motioned to approve Adds in the amount of $1,203.54 and Abates in
the amount of $5,151. Commissioner Jackson seconded. Motion carried 5-0.
(01:56:10)
OTHER ITEMS OF BUSINESS TO COME BEFORE THE BOARD OF BUTLER
COUNTY COMMISSIONERS
Administrator Johnson informed the Board of the following dates:

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December 7th – 10th, Kansas Association of Counties (KAC) Conference, Wichita,
Kansas
September 21st - Quad Counties Meeting, Wichita, Kansas
September 8th and 22nd - No Commission meetings due to not having a quorum
September 7th - County offices will be closed for the observance of Labor Day

Terrence Huelskamp, County Counselor, came before the Board for approval of the Emergency
Volunteer Services Agreement. Mr. Huelskamp has been working with Keri Korthals,
Emergency Management Director, on the utilization of volunteer’s agreement. The agreement is
for volunteers who desire to volunteer services, equipment, personnel and other support to assist
Butler County Emergency Management.
Commissioner Jackson motioned to authorize the Butler County Emergency Management.
Director to sign the agreement. Commissioner Herzet seconded. Motion carried 5-0.
(02:03:11)
ADJOURNMENT
Commissioner Woydziak motioned to adjourn the meeting of the Board at 11:09 a.m.
Commissioner Jackson seconded the motion. Motion carried 5-0.

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Board of County Commissioners Agenda Item Report
Agenda Item No. 1
Submitted by: Anna Wealand
Submitting Department: Administration
Meeting Date: September 15, 2026
SUBJECT
Constitution Week Proclamation
RECOMMENDATION
Declare September 17, 2026, through September 23, 2026, Constitution Week
ATTACHMENTS
• PROCLAMATION of Constitution Week in Butler County 09-15-2026.pdf
BACKGROUND
Daughters of the American Revolution (DAR) member Mary Jo Jurey contacted Executive Assistant
Anna Wealand and requested the Butler County Commissioners declare the week of September 17,
2026, through September 23, 2026, Constitution Week. Ms. Jurey is the Constitution Week Chairman
of the Flores del Sol DAR chapter. In 1955 DAR President General Gertrude Carraway desired to
promote the observance of the US Constitution; thus Constitution Week was born. Constitution Week
was first declared in August of 1956 by President Eisenhower. Ms. Carraway encouraged teachers and
DAR members to teach, discuss, and study the American Constitution during Constitution Week. The
date of September 17th was chosen to begin Constitution Week to commemorate the creation of the
United States' Constitution on September 17, 1787.
ANALYSIS
It is recommended the Board approve Ms. Jurey's request and declare September 17, 2026, through
September 23, 2026, Constitution Week in Butler County. Bringing awareness to, and of, our nation's
founding documents and principles is never a bad idea as it helps those who are aware refresh and
maintain their awareness of these foundational principles and documents as well as making some
individuals who may not have as much knowledge of the subject matter aware of its existence, and
perhaps spark interest for learning more about this important subject. Unfortunately, it is not uncommon
for American citizens to have a somewhat incomplete understanding of how our nation's government is
set up to operate. Instituting Constitution Week in Butler County may spark some individuals to learn
more about the subject.
FINANCIAL CONSIDERATION
There is no financial impact of significance that can be foreseen at this time.
LEGAL CONSIDERATION
NA
COMMISSIONER SIGNATURE REQUIRED
Yes
RECOMMENDED ACTION

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I, Commissioner _____________ move to declare September 17, 2026, through September 23, 2026,
Constitution Week in Butler County.

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PROCLAMATION of Constitution Week in Butler County, Kansas:
WHEREAS: The Constitution of the United States of America, the guardian of our liberties,
embodies the principles of limited government in a Republic dedicated to rule by law;
and
WHEREAS: September 17, 2026, marks the two hundred and thirty-ninth anniversary of the
framing of the Constitution of the United States of America by the Constitutional
Convention;
and
WHEREAS: It is fitting and proper to accord official recognition to this magnificent
document and its memorable anniversary, and to the patriotic celebrations which will
commemorate it;
and
WHEREAS: Public Law 915 guarantees the issuing of a proclamation each year by the
President of the United States of America
designating September 17 through 23 as Constitution Week,
NOW, THEREFORE I,
by virtue of the authority vested in me as Chairman of the Board of County Commissioners of
the County of Butler, Kansas,
do hereby proclaim the week of September 17, 2026, through September 23, 2026,
CONSTITUTION WEEK
and ask our citizens to reaffirm the ideals the Framers of the Constitution had in 1787 by
vigilantly protecting the freedoms guaranteed to us through this guardian of our liberties.
Urging all citizens to study the Constitution and reflect on the privilege of being an American
with all the rights and responsibilities which that privilege involves.
IN WITNESS WHEREOF, I have hereunto set my hand and caused this proclamation to be
enacted this 17th day of September of the year of our Lord two thousand and twenty-six.
_____________________________________

Marc Murphy
Commission Chair
Butler County Board of County Commissioners

_________________________________
Tatum Stafford
Butler County Clerk

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Board of County Commissioners Agenda Item Report
Agenda Item No. 2
Submitted by: Ryan Adkison
Submitting Department: Administration
Meeting Date: September 15, 2026
SUBJECT
Adoption of 2027 Butler County Budget.
RECOMMENDATION
Adopt the 2027 Butler County Budget.
ATTACHMENTS
• 2026-08-21 2027 Butler County Cert. Form (use for adoption).pdf
• 2026-09-15 Budget Overview No.4.pdf
BACKGROUND
The annual budget is a legal document that gives the county the authority to levy a property tax and
spend funds. It is also a policy and communications device informing the public what the county's
priorities and plan are for the next year.
ANALYSIS
The adoption of the budget is the final major step int he 2027 budget process. The proposed budget will
reduce the mill by .25 mills from 29.625 to 29.375.
FINANCIAL CONSIDERATION
The 2027 annual budget will set the financial plan and determine the taxes levied and the expenditures
for the fiscal year.
LEGAL CONSIDERATION
This process, which began early in the year, complies with relevant statutes for local government
budgeting in Kansas, including K.S.A. 79-2929 and K.S.A. 79-2988.
COMMISSIONER SIGNATURE REQUIRED
Yes
RECOMMENDED ACTION
I, Commissioner ________________ move to adopt/not adopt the 2027 Proposed Budget for Butler
Count as presented.

15

Butler County

2027
CERTIFICATE

State of Kansas
County

To the Clerk of Butler County, State of Kansas
We, the undersigned, officers of
Butler County
certify that: (1) the hearing mentioned in the attached publication was held;
(2) after the Budget Hearing this budget was duly approved and adopted as the
maximum expenditure for the various funds for the year 2027; and
(3) the Amount(s) of 2026 Ad Valorem Tax are within statutory limitations.
2027 Adopted Budget

Table of Contents:
Allocation of Vehicle Taxes
Schedule of Transfers
Statement of Indebtedness
Statement of Lease-Purchases
Fund
K.S.A.
General (0001)
79-1946
Debt Service (0003)
10-113
Road & Bridge (0041)
68-5,101
EMS (0020)
65-6113
Department of Health (0080) 65-208
Department of Aging (0060) 12-1680
Sheriff (0051)
19-813
Jail (0052)
19-1901
Bridge Building (0042)
68-1135

Page
No.

Final Tax Rate
Amount of 2026 Ad
(County Clerk's Use
Valorem Tax
Only)

2
3
4
5
6

Sanitary Landfill (0045)
Special Parks and Recreation (0072)
Special Alcohol (0071)
Special Wind Farm Funds (0078)
Street Lighting (0074)
Special Liability Deductible (0073)
Opioid Settlement (0263)
9-1-1 Fund (0066)
Self-Insurance (0004)
Economic Development (0086)
Fair Board (0017)

Non-Budgeted Funds-A
Non-Budgeted Funds-B
Non-Budgeted Funds-C
Non-Budgeted Funds-D
Totals
Budget Hearing Notice
Budget Hearing Notice 2
Combined Rate and Budget Hearing
Combined Rate and Budget Hearing 2
RNR Hearing Notice
Neighborhood Revitalization

Budget Authority
for Expenditures

21,396,030
60,780
13,944,880
5,170,080
758,640
809,840
5,427,690
6,914,300

13,777,444
11,226,287
1,923,893
454,564
716,585
4,452,611
2,561,956

2,806,360
15,500
36,000
34,210
7,190
394,040
263,830
673,610
8,166,160
673,400
142,000

xxxxx

67,694,540

35,113,340
County Clerk's Use Only

Nov 1, 2026 Total
Assessed Valuation

Revenue Neutral Rate
Does budget require a resolution to exceed the Revenue Neutral Rate?

27.982
YES

Assisted by:
__________________________ __________________________
Address:
_______________________________ _______________________________
_______________________________ _______________________________

Email:

_______________________________ _______________________________
Attest: _____________________,
2026
_______________________________ _______________________________
Governing Body
County Clerk
CPA Summary

Page No. 1

16

Butler County

2027

State of Kansas
County

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates
Ad Valorem B
Budgeted Funds for 2026 Levy Tax Year u
d
MVT
2025
General (0001)
12,891,523
1,046,025
Debt Service (0003)
Road & Bridge (0041)
10,912,333
885,432
EMS (0020)
2,652,484
215,224
Department of Health (0080) 458,735
37,222
Department of Aging (0060) 700,825
56,865
Sheriff (0051)
4,361,068
353,859
Jail (0052)
1,645,336
133,503
Bridge Building (0042)

TOTAL

33,622,304

County Treas Motor Vehicle Estimate

2,728,130

Allocation for Year 2027
RVT
17,176

16/20M Veh
12,556

Comm Veh
29,115

Watercraft
0

14,539
3,534
611
934
5,810
2,192

10,629
2,584
447
683
4,248
1,603

24,646
5,991
1,036
1,583
9,850
3,716

0
0
0
0
0
0

44,796

32,750

75,937

0

2,728,130
44,796

County Treas Recreational Vehicle Estimate

32,750

County Treas 16/20M Vehicle Estimate

75,937

County Treas Commercial Vehicle Tax Estimate

0

County Treas Watercraft Tax Estimate

Motor Vehicle Factor

0.08114
Recreational Vehicle Factor

0.00133

16/20M Vehicle Factor

0.00097

Commercial Vehicle Factor
Watercraft Factor
Page No. 2

0.00226
0.00000

17

State of Kansas
County

Butler County

2027

Schedule of Transfers
Actual
Amount for
2025
EMS Operating (0020)
Special Ambulance
1,402,781
General Fund (0001)
800 MHz Maint. Upgrade
20,000
General Fund (0001)
Capital Reserve
1,600,000
General Fund (0001)
Debt Service
General Fund (0001)
Election Reserve
30,000
General Fund (0001)
Motor Vehicle
General Fund (0001)
Self-Insurance
3,346,029
Health Administration (0080) General Fund
Health Administration (0080) Health Dept Reserve
Jail Operating (0052)
Jail Reserve
514,580
Landfill Operating (0045)
Landfill Capital Improv.
1,236,771
Landfill Operating (0045)
Self-Insurance
131,734
Road & Bridge (0041)
Special Highway Improvement
4,154,807
Road & Bridge (0041)
Special Road Machinery
1,300,000
Sales Tax (0002)
800 MHz Maint. Upgrade
Sales Tax (0002)
General Fund
Sheriff (0051)
Sheriff Capital Reserve
396,274
Special Alcohol (0071)
Sheriff
63,309
Aging - Grants
Self-Insurance
Aging Administration
Aging Reserve
Aging Reserve
Aging Administration
65,000
Bond Reserve Fund
Debt Service
Community Corrections
Fed. & State Assistance
Community Corrections Grants
Self-Insurance
87,547
Fed & State Assistance
Self-Insurance
Fed. & State Assistance
Capital Reserve
Health Dept Grants
Self-Insurance
54,167
Jail Reserve
Jail Operating
400,000
Landfill Capital Improv.
Landfill Postclosure
400,000
MV Operating (0077)
Self-Insurance
109,696
Oil and Gas Depletion
General Fund
Special Ambulance
EMS Operating
Special Assessments
Debt Service
Special Park & Rec. (0072) General Fund
35,500
Expenditure Fund
Transferred From:

Receipt Fund Transferred
To:

Total
Adjustments*
Adjusted Totals

15,348,195
15,348,195

Current
Amount for
2026
395,000
20,000
1,600,000
30,000
2,930,000
60,000
404,100
1,931,200
90,700
1,590,300
430,440
76,220
16,000
25,000
108,430
126,246
600,000
115,000
462,874
40,520

11,052,030
1,494,070
9,557,960

Proposed
Transfers
Amount for Authorized by
2027
Statute
395,000 12-110d
20,000 Resolution
1,600,000 19-120
Resolution
30,000 19-119
Resolution
3,381,500 12-1615
60,000 Adopted Budget
23,100 19-119
310,800 N/A
1,931,200 19-120
115,000 12-1615
2,702,200 68-590
1,640,000 68-141(g)
Resolution
12-16,102
430,440 19-119
36,000 Adopted Budget
26-1484
16,000 Resolution
25,000 N/A
10-113
Operating Transfer
108,430 12-2615
12-2615
Resolution
83,916 12-2615
N/A
400,000 19-120
115,000 12-1615
462,874 19-271
N/A
10-113
15,500 Adopted Budget

13,901,960
1,226,720
12,675,240

*Note: Adjustments are required only if the transfer is being made in and/or from a non-budgeted fund.

Page No. 5

18

State of Kansas
County
2027

Butler County
STATEMENT OF INDEBTEDNESS

Type of Debt

Date of
Issue

Date of
Retirement

Interest
Rate %

Amount Issue

Beginning Amount
Outstanding Jan 1,
2026

Date Due
Interest

Principal

Amount Due 2026

Amount Due 2027

Interest

Principal

Interest

Principal

General Obligation:

Total G.O. Bonds
Revenue Bonds:

0

0

0

0

0

Total Revenue Bonds
Other:

0

0

0

0

0

Total Other
Total Indebtedness

0
0

0
0

0
0

0
0

0
0

Page No. 4

19

State of Kansas
County

Butler County

2027

STATEMENT OF CONDITIONAL LEASE-PURCHASE AND CERTIFICATE OF PARTICIPATION*

Items
Purchased
Rescue Squad

Contract
Date
10/1/2019

Term of
Contract
(Months)

120

Interest
Rate
%
2.17

Total
Amount
Financed
(Beginning Principal)

486,456

Totals

Principal
Balance On
Jan 1, 2026
207,276

Payments
Due
2026
54,383

Payments
Due
2027
54,383

207,276

54,383

54,383

***If leasing/renting with no intent to purchase, do not list--such transactions are not lease-purchases.
Page No. 5

20

State of Kansas
County
Butler County

2027

FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
General (0001)
Unencumbered Cash Balance Jan 1
0
Receipts:
Ad Valorem Tax
12,742,002
Delinquent Tax
280,871
Motor Vehicle Tax
1,124,497
Recreational Vehicle Tax
18,740
16/20M Vehicle Tax
15,873
Commercial Vehicle Tax
33,038
Watercraft Tax
Gross Earnings (Intangible) Tax
4199 - Interest/Penalties
1,022,412

Current Year
Estimate for 2026

Proposed Budget
Year for 2027
0

0

12,516,380 xxxxxxxxxxxxxxxxx
200,000
290,000
1,260,600
1,046,025
21,958
17,176
14,233
12,556
36,597
29,115
0
0
0
0
575,000
650,000

4298 - Recording Fees (ROD)
4301 - Building Permits
4326 - District Court Fee
43XX - Other (Licenses, Fees, Permits)

689,596
317,434
88,136
148,205

610,000
325,000
48,000
203,000

625,000
325,000
80,000
205,000

4405 - Noxious Weed Revenue
4411 - other
44XX - Other (Charges for Service)

354,917
35,022
57,537

290,000
100,000
55,000

300,000
100,000
55,000

4526 - In Lieu of Taxes (IRB)
4907 - Grant - Federal
4603 - MV Residual Revenue
4601 - Transfer in-General
4601 - Transfer in-General (one time)
4606 - Transfer In - Self-Ins ER Cont
45XX - Other (Intergovernmental)

13,599
1,500
0
0
35,500
0
33,753

30,000
20,000
0
0
1,240,000
60,000
10,000

30,000
20,000
100,000
0
1,020,000
0
10,000

3,307,545

2,730,662

3,000,000

73,520
12,000
35,500
0

35,000
0
50,000
50,000

70,000
5,000
30,000
0

4802 - Interest on Idle Funds
4804 - Rent Rec'd Community Bldg
4806 - Sale of Fixed Assets
4808 - Rent Rcvd-Building Proj
48XX - Other (Rental Income)
65xx - Capital/other

In Lieu of Taxes (IRB)
Interest on Idle Funds
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:

0

0

20,441,197
20,441,197

20,481,430
20,481,430

8,019,871
8,019,871

Page No. 6
Butler County

2027

21

State of Kansas
County
FUND PAGE - GENERAL
Adopted Budget
General
Resources Available:
Expenditures:
Administration - 001
Appraisal Services - 002
Facilities Management - 003
Community Development - 004
County Attorney - 006
County Clerk - 007
Information Technology - 008
District Court - 009
Economic Development - 010
Elections - 012
Emergency Management - 013
Emergency Communications/911 - 014
Employee Benefits - 015
Extension Council - 016
CDDO - 018
GIS/Mapping - 019
Historical Societies - 020
Community Corrections - 022
Leadership Butler - 023
Noxious Weeds - 025
Register of Deeds - 028
Rescue Squad - 029
Soil Conservation - 030
Treasurer - 032
Youth Programs - 033
Capital Improvements - 035
Tri-CASA (Mid-Kap) - 034
Non-departmental - 000
0
0
0
0
0
0
0
0
0
0
0
0
Subtotal
Other

Prior Year
Actual for 2025
20,441,197

Current Year
Estimate for 2026
20,481,430

Proposed Budget
Year for 2027
8,019,871

2,034,093
887,791
803,165
350,894
1,103,916
240,776
1,082,500
824,768
0
255,756
254,229
1,422,199
7,277,638
365,000
240,000
321,776
38,360
349,450
15,000
620,337
236,504
55,929
45,780
423,883
35,000
19,815
20,000
1,116,638
0
0
0
0
0
0
0
0
0
0
0
0
20,441,197

2,166,230
1,130,900
906,620
443,860
1,203,440
305,320
1,186,050
828,500
23,850
348,320
307,300
1,642,680
7,063,500
371,000
245,000
458,900
38,360
176,160
15,000
650,860
267,570
73,850
47,150
506,010
35,000
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
20,481,430

2,155,900
1,168,880
956,610
451,010
1,251,310
307,260
1,197,050
830,500
23,850
367,270
295,170
1,807,720
7,582,500
376,000
245,000
472,020
38,360
169,250
15,000
662,160
266,540
75,400
47,150
526,190
35,000
20,000
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
21,363,100
32,930

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

20,441,197
20,481,430
21,396,030
0
0 xxxxxxxxxxxxxxxxx
20,997,509
20,500,430
21,396,030
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
21,396,030
Tax Required
13,376,159
Delinquent Comp Rate:
3.0%
401,285
Amount of 2026 Ad Valorem Tax
13,777,444

CPA Summary

Page No. 6a

22

State of Kansas
County

Butler County
FUND PAGE - GENERAL DETAIL
Adopted Budget
General Fund - Detail Expenditures
Expenditures:
Administration - 001
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Appraisal Services - 002
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Facilities Management - 003
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Community Development - 004
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
County Attorney - 006
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
County Clerk - 007
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Information Technology - 008
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
District Court - 009
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Total - Page 6b

2027

Prior Year Actual
for 2025

Current Year
Estimate for 2026

Proposed Budget
Year for 2027

874,451
1,103,055
53,457
3,130
2,034,093

954,600
1,159,700
48,800
3,130
2,166,230

972,780
1,131,190
48,800
3,130
2,155,900

750,259
70,291
15,911
51,330
887,791

977,030
83,350
25,600
44,920
1,130,900

1,013,430
82,850
24,600
48,000
1,168,880

469,778
199,393
114,418
19,576
803,165

567,160
221,590
105,550
12,320
906,620

615,550
221,590
107,150
12,320
956,610

271,439
39,732
18,211
21,512
350,894

352,550
41,560
29,900
19,850
443,860

354,600
45,360
31,200
19,850
451,010

882,953
215,705
5,258
0
1,103,916

1,088,140
105,100
10,200
0
1,203,440

1,136,010
105,100
10,200
0
1,251,310

223,150
15,588
2,038
0
240,776

245,420
51,500
6,900
1,500
305,320

247,360
51,500
6,900
1,500
307,260

460,762
471,605
14,711
135,422
1,082,500

491,310
558,740
14,000
122,000
1,186,050

496,720
531,730
16,600
152,000
1,197,050

661,803
162,965
0
824,768

0
752,500
76,000
0
828,500

722,500
108,000
0
830,500

7,327,903

8,170,920

8,318,520

Page 6b

23

State of Kansas
County

Butler County
FUND PAGE - GENERAL
Adopted Budget
General Fund - Detail Expend
Expenditures:
Economic Development - 010
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Elections - 012
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Emergency Management - 013
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Emergency Communications/911 - 014
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Employee Benefits - 015
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Extension Council - 016
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
CDDO - 018
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
GIS/Mapping - 019
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Total - Page 6c

2027

Prior Year Actual
for 2025

Current Year
Estimate for 2026

Proposed Budget
Year for 2027

0
0
0

0
19,050
4,800

0

0
19,050
4,800
0
23,850

80,431
141,253
4,072
30,000
255,756

139,490
149,330
26,500
33,000
348,320

147,940
159,830
26,500
33,000
367,270

169,642
43,438
20,399
20,750
254,229

220,580
43,070
22,900
20,750
307,300

199,400
43,570
26,200
26,000
295,170

1,154,921
239,784
7,494
20,000
1,422,199

1,322,160
283,970
16,550
20,000
1,642,680

1,473,550
297,120
17,050
20,000
1,807,720

3,925,249
6,360

3,989,000
7,000

4,194,000
7,000

3,346,029
7,277,638

3,067,500
7,063,500

3,381,500
7,582,500

365,000

371,000

376,000

365,000

371,000

376,000

240,000

245,000

245,000

240,000

245,000

245,000

262,514
57,281
1,981
0
321,776

321,000
129,100
6,800
2,000
458,900

317,020
149,200
3,800
2,000
472,020

10,136,598

10,460,550

11,169,530

23,850

Page 6c

24

State of Kansas
County

Butler County
FUND PAGE - GENERAL
Adopted Budget
General Fund - Detail Expend
Expenditures:
Historical Societies - 020
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Community Corrections - 022
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Leadership Butler - 023
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Noxious Weeds - 025
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Register of Deeds - 028
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Rescue Squad - 029
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Soil Conservation - 030
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Treasurer - 032
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Total - Page 6d

2027

Prior Year Actual
for 2025

Current Year
Estimate for 2026

Proposed Budget
Year for 2027

38,360

38,360

38,360

38,360

38,360

38,360

75,255
271,515
680
2,000
349,450

66,210
106,150
1,800
2,000
176,160

59,300
102,650
5,300
2,000
169,250

15,000

15,000

15,000

15,000

15,000

15,000

222,687
16,503
361,271
19,876
620,337

237,780
26,380
371,700
15,000
650,860

242,530
26,880
377,350
15,400
662,160

231,070
3,812
1,622
0
236,504

258,910
6,360
2,300
0
267,570

256,910
7,330
2,300
0
266,540

955
7,231
20,519
27,224
55,929

600
18,100
17,150
38,000
73,850

1,000
17,000
19,400
38,000
75,400

45,780

47,150

47,150

45,780

47,150

47,150

343,838
59,632
7,837
12,576
423,883

410,160
75,600
9,500
10,750
506,010

410,640
93,800
11,000
10,750
526,190

1,785,243

1,774,960

1,800,050

Page 6d

25

State of Kansas
County

Butler County
FUND PAGE - GENERAL
Adopted Budget
General Fund - Detail Expend
Expenditures:
Youth Programs - 033
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Capital Improvements - 035
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Tri-CASA (Mid-Kap) - 034
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total
Non-departmental - 000
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Total

2027

Prior Year Actual
for 2025

Current Year
Estimate for 2026

Proposed Budget
Year for 2027

35,000

35,000

35,000

35,000

35,000

35,000

19,815

20,000

20,000

19,815

20,000

20,000

20,000

20,000

20,000

20,000

20,000

20,000

1,116,638
1,116,638

0
0

0
0

Total

0

0
0

0

Total

0

0
0

0

Total

0

0

0

Total

0

0

0

Total

0

0

0

1,191,453

75,000

75,000

Total - Page6e

Page 6e

26

State of Kansas
County

Butler County
FUND PAGE - GENERAL
Adopted Budget
General Fund - Detail Expend
Expenditures:

2027

Prior Year Actual
for 2025

Current Year
Estimate for 2026

Proposed Budget
Year for 2027

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Total

0

0

0

Total - Page 6f

0

0

0

Total - Page 6b

7,327,903

8,170,920

8,318,520

Total - Page 6c

10,136,598

10,460,550

11,169,530

Total - Page 6d

1,785,243

1,774,960

1,800,050

Total - Page 6e

1,191,453

75,000

75,000

Total Detail Expenditures**

20,441,197

20,481,430

21,363,100

** Note: The Total Detail Expenditures amount should agree to the General Subtotal amounts.
Page 6f

27

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget
Debt Service (0003)
Unencumbered Cash Balance Jan 1
Receipts:
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax
Special Assessments - Current
Special Assessments - Delinquent
Transfer In
In Lieu of Tax (IRB)
Rent
other

Prior Year
Actual for 2025
167,175
0

Current Year
Estimate for 2026
115,170

Proposed Budget
Year for 2027
60,780

0 xxxxxxxxxxxxxxxxx

20

26,969
1,458

In Lieu of Tax (IRB)
Interest on Idle Funds
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Receipts
Total Receipts
Resources Available:
Expenditures:
PBC - Principal
PBC - Interest
SA - Principal (6901-035)
SA - Interest (6902-035)
Rescue Squad LPA (6901)
Other

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Expenditure
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

0
0

0
0

0

28,447
195,622

0
115,170

0
60,780

25,000
1,063
54,390

0
0
54,390

0
0
54,390

6,390

80,453
54,390
60,780
115,170
60,780 xxxxxxxxxxxxxxxxx
80,460
116,710
60,780
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
60,780
Tax Required
0
Delinquent Comp Rate:
3.0%
0
Amount of 2026 Ad Valorem Tax
0

CPA Summary

Page No.

28

State of Kansas
County
Butler County

2027

FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
Road & Bridge (0041)
Unencumbered Cash Balance Jan 1
0
Receipts:
Ad Valorem Tax
9,800,364
Delinquent Tax
170,151
Motor Vehicle Tax
715,814
Recreational Vehicle Tax
11,913
16/20M Vehicle Tax
8,781
Commercial Vehicle Tax
21,462
Watercraft Tax
Charges for Services (44xx)
145,448
Special City & County Highway (4521)
1,604,255
Other Intergovernmental
10,709
Other
26,700

Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:

Current Year
Estimate for 2026
0

Proposed Budget
Year for 2027
286

10,594,784 xxxxxxxxxxxxxxxxx
110,000
200,000
969,482
885,432
16,888
14,539
10,946
10,629
28,146
24,646
0
86,000
150,800
1,742,190
1,745,240
14,000
14,000
0
0

0

12,515,597
12,515,597

13,572,436
13,572,436

3,045,286
3,045,572

Page No.

29

State of Kansas
County
Butler County

2027

FUND PAGE - ROAD
Adopted Budget
Road & Bridge (0041)
Resources Available:
Expenditures from detail page:

Subtotal
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Prior Year
Actual for 2025
12,515,597

Current Year
Estimate for 2026
13,572,436

Proposed Budget
Year for 2027
3,045,572

0
0
0
0
0
0
0
2,504,159
448,417
4,019,501
5,543,520

0
0
0
0
0
0
0
3,089,370
617,180
5,665,600
4,200,000

0
0
0
0
0
0
0
3,047,110
794,600
5,787,400
4,315,770

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

12,515,597
13,572,150
13,944,880
0
286 xxxxxxxxxxxxxxxxx
12,664,920
13,572,150
13,944,880
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
13,944,880
Tax Required
10,899,308
Delinquent Comp Rate:
3.0%
326,979
Amount of 2026 Ad Valorem Tax
11,226,287

CPA Summary

Page No. a

30

State of Kansas
County
Butler County
FUND PAGE - ROAD DETAIL
Adopted Budget
Road & Bridge Fund
Expenditures:

2027

Prior Year Actual
for 2025

Current Year
Estimate for 2026

Proposed Budget
Year for 2027

Salaries
Contractual
Commodities
Capital Outlay
Total

0

0

0

Salaries
Contractual
Commodities
Capital Outlay
Total

0

0

0

Salaries
Contractual
Commodities
Capital Outlay
Total

0

0

0

Salaries
Contractual
Commodities
Capital Outlay
Total

0

0

0

Salaries
Contractual
Commodities
Capital Outlay
Total

0

0

0

Salaries
Contractual
Commodities
Capital Outlay
Total
Total Detail Expenditures**

0
0

0
0

0
0

** Note: The Total Detail Expenditures amounts should agree to Road Subtotal amounts.
Page No.b

31

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
EMS (0020)
Unencumbered Cash Balance Jan 1
0
Receipts:
Ad Valorem Tax
1,767,084
Delinquent Tax
38,157
Motor Vehicle Tax
165,846
Recreational Vehicle Tax
2,760
16/20 M Vehicle Tax
2,001
Commercial Vehicle Tax
4,974
Watercraft Tax
Misc Receipts
Charges for Service (44xx)
2,497,277
other
15,000
Intergovernmental (45xx)
874,667
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Current Year
Estimate for 2026
160,622

Proposed Budget
Year for 2027
0

2,575,297 xxxxxxxxxxxxxxxxx
20,000
40,000
174,790
215,224
3,045
3,534
1,973
2,584
5,075
5,991
0
0
2,250,000
0

2,006,610
0
759,880

0

92,308

0
268,400

5,367,766
5,367,766

5,122,488
5,283,110

3,302,223
3,302,223

3,105,945
243,282
445,047
1,412,870

3,886,100
244,910
471,600
680,500

3,817,120
260,460
488,400
335,700

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

268,400

5,207,144
5,283,110
5,170,080
160,622
0 xxxxxxxxxxxxxxxxx
5,207,270
5,283,110
5,170,080
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
5,170,080
Tax Required
1,867,857
Delinquent Comp Rate:
3.0%
56,036
Amount of 2026 Ad Valorem Tax
1,923,893

Adopted Budget
Department of Health (0080)
Unencumbered Cash Balance Jan 1
Receipts:
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20 M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax
Charges for Services (44xx)
Transfer In. (4601)
Intergovernmental (45xx)

Prior Year
Actual for 2025

Current Year
Estimate for 2026
0

443,600
10,165
41,313
687
555
1,235
125,865
0
38,338

Interest on Idle Funds
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other
Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

Proposed Budget
Year for 2027
0

0

445,386 xxxxxxxxxxxxxxxxx
7,500
10,000
43,868
37,222
764
611
495
447
1,274
1,036
0
0
96,000
131,000
60,000
60,000
43,900
43,900

32,303

0
33,100

661,758
661,758

731,490
731,490

317,316
317,316

191,937
391,175
78,646
0

227,900
350,340
76,800
76,450

235,000
372,060
94,030
24,450

33,100

661,758
731,490
758,640
0
0 xxxxxxxxxxxxxxxxx
733,690
731,490
758,640
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
758,640
Tax Required
441,324
Delinquent Comp Rate:
3.0%
13,240
Amount of 2026 Ad Valorem Tax
454,564

CPA Summary

Page No.

32

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
Department of Aging (0060)
Unencumbered Cash Balance Jan 1
0
Receipts:
Ad Valorem Tax
609,318
Delinquent Tax
12,906
Motor Vehicle Tax
52,706
Recreational Vehicle Tax
876
16/20 M Vehicle Tax
716
Commercial Vehicle Tax
1,575
Watercraft Tax
Fees & Licenses (4300)
3,725
Intergovernmental (45xx)
68,578
Other - transfer (4601)
Interest on Idle Funds
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Current Year
Estimate for 2026
8,060

Proposed Budget
Year for 2027
8,061

680,431 xxxxxxxxxxxxxxxxx
10,000
13,000
60,279
56,865
1,050
934
681
683
1,750
1,583
0
0
7,000
7,000
1,000
1,000
25,000
25,000

0

750,400
750,400

787,191
795,251

106,065
114,126

125,103
253,065
1,419
362,753

149,170
244,500
2,000
391,520

151,650
247,610
2,000
408,580

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

742,340
787,190
809,840
8,060
8,061 xxxxxxxxxxxxxxxxx
742,340
787,190
809,840
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
809,840
Tax Required
695,714
Delinquent Comp Rate:
3.0%
20,871
Amount of 2026 Ad Valorem Tax
716,585

Adopted Budget
Prior Year
Actual for 2025
Sheriff (0051)
Unencumbered Cash Balance Jan 1
0
Receipts:
Ad Valorem Tax
3,764,903
Delinquent Tax
81,501
Motor Vehicle Tax
334,592
Recreational Vehicle Tax
5,564
16/20 M Vehicle Tax
4,683
Commercial Vehicle Tax
9,987
Watercraft Tax
Civil Process (4404)
34,921
Law Enforcement Contracts (4438)
309,012
Other Charges for Services (44xx)
4,747
Transfer from Special Alcohol
63,309
In lieu of tax (4526)
4,018
Other
765
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
4,618,002
Resources Available:
4,618,002
Expenditures:
Salaries and Benefits
3,606,596
Contractual Services
191,829
Commodities/Supplies
412,864
Capital/Transfers/Other
406,713

Current Year
Estimate for 2026

Proposed Budget
Year for 2027
0

0

4,234,161 xxxxxxxxxxxxxxxxx
65,000
85,000
372,437
353,859
6,488
5,810
4,205
4,248
10,813
9,850
0
0
32,000
32,000
600,000
600,000
6,000
6,000
7,886

8,000
0

5,338,990
5,338,990

1,104,767
1,104,767

4,226,140
206,710
447,700
458,440

4,309,840
211,710
447,700
458,440

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

4,618,002
5,338,990
5,427,690
0
0 xxxxxxxxxxxxxxxxx
4,895,340
5,338,990
5,427,690
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
5,427,690
Tax Required
4,322,923
Delinquent Comp Rate:
3.0%
129,688
Amount of 2026 Ad Valorem Tax
4,452,611

CPA Summary

Page No.

33

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
Jail (0052)
Unencumbered Cash Balance Jan 1
51,837
Receipts:
Ad Valorem Tax
1,814,034
Delinquent Tax
45,810
Motor Vehicle Tax
191,833
Recreational Vehicle Tax
3,187
16/20 M Vehicle Tax
3,122
Commercial Vehicle Tax
5,691
Watercraft Tax
Inmate Fees - Non Federal (4400)
Inmate Fees - Federal (4402)
3,364,295
Income - Use of Phone (4428)
199,400
Income - Transportation (4432)
174,291
Other Charges for Service (44xx)
8,641
Transfer In
400,000
Other
5,132
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
6,215,436
Resources Available:
6,267,273
Expenditures:
Salaries and Benefits
3,723,417
Contractual Services
1,484,110
Commodities/Supplies
541,556
Capital/Transfers/Other
518,190

Current Year
Estimate for 2026

Proposed Budget
Year for 2027
0

0

1,597,457 xxxxxxxxxxxxxxxxx
30,000
50,000
179,485
133,503
3,127
2,192
2,026
1,603
5,211
3,716
0
167,900
4,029,600
3,372,250
220,000
210,000
146,580
165,000
5,000
5,000
0
0
5,000
5,000
0
321,300
310,800
6,544,786
6,544,786

4,426,964
4,426,964

3,957,860
1,443,070
701,300
442,556

4,036,380
1,560,820
611,300
395,000

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

310,800

6,267,273
6,544,786
6,914,300
0
0 xxxxxxxxxxxxxxxxx
6,388,250
6,827,630
6,914,300
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
6,914,300
Tax Required
2,487,336
Delinquent Comp Rate:
3.0%
74,620
Amount of 2026 Ad Valorem Tax
2,561,956

Adopted Budget
Bridge Building (0042)
Unencumbered Cash Balance Jan 1
Receipts:
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20 M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual for 2025

Current Year
Estimate for 2026

Proposed Budget
Year for 2027
0

0

0 xxxxxxxxxxxxxxxxx

Interest on Idle Funds
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:

0

0
0

0
0

0
0

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

0
0
0
0
0 xxxxxxxxxxxxxxxxx
3,533,675
91,310
0
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
0
Tax Required
0
Delinquent Comp Rate:
3.0%
0
Amount of 2026 Ad Valorem Tax
0

CPA Summary

34

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
Bridge Building (0042)
Unencumbered Cash Balance Jan 1
1,112,482
Receipts:
Ad Valorem Tax
394,436
Delinquent Tax
44,039
Motor Vehicle Tax
174,969
Recreational Vehicle Tax
2,907
16/20 M Vehicle Tax
2,957
Commercial Vehicle Tax
5,183
Watercraft Tax
In Lieu of Tax
422
Intergovernmental
0
charges for service
0
other
61
Interest on Idle Funds
0
0
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Current Year
Estimate for 2026

Proposed Budget
Year for 2027
1

5

0 xxxxxxxxxxxxxxxxx
20,000
39,059
680
441
1,134
0
0
0
0
0
0
0
30,000
0
0
0
0
0

0
0

624,974
1,737,456

91,314
91,315

0
5

3,867
0
89
1,733,499

0
0
0
91,310

0
0
0
0

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

0

1,737,455
91,310
0
1
5 xxxxxxxxxxxxxxxxx
3,533,675
91,310
0
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
0
Tax Required
0
Delinquent Comp Rate:
3.0%
0
Amount of 2026 Ad Valorem Tax
0

Adopted Budget
0

Prior Year
Actual for 2025

Current Year
Estimate for 2026

Unencumbered Cash Balance Jan 1
Receipts:
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20 M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Proposed Budget
Year for 2027
0

0

0 xxxxxxxxxxxxxxxxx

Interest on Idle Funds
Neighborhood Revitalization Rebate
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:

0

0
0

0
0

0
0

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

0
0
0
0
0 xxxxxxxxxxxxxxxxx
0
0
0
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
0
Tax Required
0
Delinquent Comp Rate:
3.0%
0
Amount of 2026 Ad Valorem Tax
0

CPA Summary

35

State of Kansas
County
Butler County

2027

FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
Sanitary Landfill (0045)
Unencumbered Cash Balance Jan 1
0
Receipts:
Licenses, Fees & Permits (4300)
31,441
Charges for Services (4400)
3,121,153
Other Revenue
2
Rental Income (4800)
10,925
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
3,163,521
Resources Available:
3,163,521
Expenditures:
Salaries and Benefits
892,313
Contractual Services
508,226
Commodities/Supplies
280,357
Capital/Transfers/Other
1,477,931

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

Current Year
Estimate for 2026
4,694

Proposed Budget
Year for 2027
0

50,000
3,800,000
0
14,500
219,000

30,000
2,650,000
0
14,500
158,200

4,083,500
4,088,194

2,852,700
2,852,700

1,055,710
497,040
441,750
2,093,694

958,740
505,940
442,500
740,980

158,200
3,158,827
4,694
4,421,120

4,088,194
0
4,243,400

2,806,360
46,340
2,806,360

Prior Year
Actual for 2025
32,020

Current Year
Estimate for 2026
1,007

Proposed Budget
Year for 2027
5,507

4,487

4,500

10,000

4,487
36,507

4,500
5,507

10,000
15,507

35,500

0

15,500

35,500
1,007
35,500

0
5,507
40,520

15,500
7
15,500

Adopted Budget
Special Parks and Recreation (0072)
Unencumbered Cash Balance Jan 1
Receipts:
Intergovernmental

Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Capital/Transfers/Other

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:
CPA Summary

Page No.

36

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget
Special Alcohol (0071)
Unencumbered Cash Balance Jan 1
Receipts:
Intergovernmental

Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Capital/Transfers/Other

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

Prior Year
Actual for 2025
60,726

Current Year
Estimate for 2026
6,000

Proposed Budget
Year for 2027
21,000

8,583

15,000

15,000

8,583
69,309

15,000
21,000

15,000
36,000

63,309

0

36,000

63,309
6,000
66,580

0
21,000
76,220

36,000
0
36,000

Prior Year
Actual for 2025
34,215

Current Year
Estimate for 2026
34,215

Proposed Budget
Year for 2027
34,215

0

0

0

0
34,215

0
34,215

0
34,215

0

0

34,210

0
34,215
34,210

0
34,215
34,210

34,210
5
34,210

Adopted Budget
Special Wind Farm Funds (0078)
Unencumbered Cash Balance Jan 1
Receipts:

Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Contractuals

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:
CPA Summary

Page No.

37

State of Kansas
County
Butler County

2027

FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget
Street Lighting (0074)
Unencumbered Cash Balance Jan 1
Receipts:
Taxes
Delinquent Taxes
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Contractual Services

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

Prior Year
Actual for 2025
4,713

Current Year
Estimate for 2026
4,892

Proposed Budget
Year for 2027
4,992

1,733
446

1,800
400

1,800
400

2,179
6,892

2,200
7,092

2,200
7,192

2,000

2,100

2,100

5,090

2,000
4,892
6,940

2,100
4,992
7,010

7,190
2
7,190

Prior Year
Actual for 2025
322,727

Current Year
Estimate for 2026
324,042

Proposed Budget
Year for 2027
354,042

24,696

40,000

40,000

24,696
347,423

40,000
364,042

40,000
394,042

13,371
1,395
8,615

10,000

50,000

Adopted Budget
Special Liability Deductible (0073)
Unencumbered Cash Balance Jan 1
Receipts:
Transfers
Other
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

344,040

23,381
324,042
365,110

10,000
354,042
352,720

394,040
2
394,040

CPA Summary

Page No.

38

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget
Opioid Settlement (0263)
Unencumbered Cash Balance Jan 1
Receipts:
Grant

Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commidities/Supplies
Capital/Transfers/Other

Prior Year
Actual for 2025
249,063

Current Year
Estimate for 2026
231,617

Proposed Budget
Year for 2027
222,727

77,889

41,110

41,110

77,889
326,952

41,110
272,727

41,110
263,837

50,000

50,000

95,335

213,830
Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

95,335
231,617
342,760

50,000
222,727
182,210

263,830
7
263,830

Prior Year
Actual for 2025
400,443

Current Year
Estimate for 2026
385,663

Proposed Budget
Year for 2027
373,613

281,826
14,679

300,000

300,000

296,505
696,948

300,000
685,663

300,000
673,613

251,453
59,832

294,810
2,000
15,240

294,810
2,000
15,240

Adopted Budget
9-1-1 Fund (0066)
Unencumbered Cash Balance Jan 1
Receipts:
911 Tax
Other
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

361,560

311,285
385,663
872,700

312,050
373,613
713,630

673,610
3
673,610

CPA Summary

Page No.

39

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget
Self-Insurance (0004)
Unencumbered Cash Balance Jan 1
Receipts:
Self-Ins EE Contribution (4380-000)
Self-Ins Retiree Contribution (4381-000)
Transfer In - Self-Ins ER Cont (4606-000)

Prior Year
Actual for 2025
2,932,510

Current Year
Estimate for 2026
3,452,294

Proposed Budget
Year for 2027
3,218,164

571,844
99,607
3,558,879

700,000
70,000
3,230,000

800,000
105,000
3,800,000

42,088
3,970
170,967
869

40,000
3,500
152,500
0

44,000
9,000
190,000
0

4,448,224
7,380,734

4,196,000
7,648,294

4,948,000
8,166,164

2,304,076
330,846
71,024
47,625
98,019
20,763
297,604
56,267
490,606

2,500,000
550,000
125,000
46,350
110,000
25,000
300,000
40,000
487,780

2,500,000
550,000
125,000
48,000
110,000
25,000
300,000
70,000
500,000

189,818
14,206
7,586

200,000
16,000
30,000

200,000
16,000
25,000

0

0

3,697,160

3,928,440
3,452,294
6,251,270

4,430,130
3,218,164
6,941,150

8,166,160
4
8,166,160

Self-Ins EE Contribution - Dental (4380-010)
Self-Ins Retiree Contribution - Dental (4381-010)
Transfer In - Self-Ins ER Cont - Dental (4606-010)
Other (4300)
Intergovernmental
Interest on Idle Funds

Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Self-Ins Medical Claims (6290)
Self-Ins Pharmacy Claims (6291)
Self-Ins Wellness Program (6292)
Self-Ins Broker (6293)
Self-Ins HDHP ER Contribution (6294)
Self-Ins Telemedicine (6295)
Self-Ins Medical TPA (6296)
Self-Ins Pharmacy TPA (6297)
Self-Ins Stop Loss Insurance (6299)
Self-Ins Dental Claims (6288)
Contractual Agreements Dental (6289)
Contractual Agreements (6214)
Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

Adopted Budget
Economic Development (0086)
Unencumbered Cash Balance Jan 1
Receipts:
Intergovernmental
Miscellaneous
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commidities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

Prior Year

Current Year

Proposed Budget

Actual for 2025

Estimate for 2026

Year for 2027

482,086

513,403

593,403

33,690

80,000

80,000

80,000
593,403

80,000
673,403

966

34,656
516,742

0
3,339

3,339
513,403
611,100

673,400

0
593,403
642,080

673,400
3
673,400

CPA Summary

Page No.

40

State of Kansas
County

Butler County

2027

FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget
Prior Year
Actual for 2025
Fair Board (0017)
Unencumbered Cash Balance Jan 1
0
Receipts:
Licenses, Fees & Permits
0
Charges for Services
0
Intergovernmental
0
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
0
Resources Available:
0
Expenditures:
Contractual Services
0
Commodities/Supplies
0
Capital/Transfers/Other
0

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

0
0
0

Current Year
Estimate for 2026
0

Proposed Budget
Year for 2027
16,000

5,000
115,000
38,000

5,000
115,000
19,000

158,000
158,000

139,000
155,000

37,000
103,500
1,500

37,000
103,500
1,500

142,000
16,000
0
See Tab C

142,000
13,000
142,000

Adopted Budget
0

Prior Year
Actual for 2025

Current Year
Estimate for 2026

Unencumbered Cash Balance Jan 1
Receipts:

Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% of Total Rec
Total Receipts
Resources Available:
Expenditures:

Cash Reserve (2027 column)
Miscellaneous
Does miscellaneous exceed 10% of Total Exp
Total Expenditures
Unencumbered Cash Balance Dec 31
2025/2026/2027 Budget Authority Amount:

Proposed Budget
Year for 2027
0

0

0
0

0
0

0
0

0
0
0

0
0
0

0
0
0

CPA Summary
.
Page No.

41

State of Kansas
County

Butler County

2027

NON-BUDGETED FUNDS (A)
(Only the actual budget year for 2025 is reported)

Non-Budgeted Funds-A
(1) Fund Name:
(2) Fund Name:
(3) Fund Name:
0067 800Mhz maintenance0085
and upgrade
Capital Improvements1707 Capital Projects

(4) Fund Name:
(5) Fund Name:
0262 Child Support Enforcement
0290 Clerks - Technology

Unencumbered

Unencumbered

Cash Balance Jan 1

Unencumbered
1,137,013

Receipts:

Cash Balance Jan 1

Unencumbered
15,723,641 Cash Balance Jan 1

70,769

Cash Balance Jan 1

Total

Unencumbered
263,704

Cash Balance Jan 1

90,915

Receipts:

Receipts:

Receipts:

Receipts:

Charges for service

Charges for service

Charges for service

Charges for service

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees 61,905

Lincenses, permits and fees 24,057

County office fees

County office fees

County office fees

County office fees

County office fees

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Charges for service

3,200

Misc.
Transfers

Misc.

Misc.

Misc.

Misc.

1,381,741

Transfers

Transfers

Transfers

Total Receipts

1,381,741

Total Receipts

Resources Available:

17,105,382 Resources Available:

20,000

Transfers

Total Receipts

23,200

Resources Available:

1,160,213

Expenditures:

Expenditures:

Personal services
Contractual services

Personal services
55,000

Contractual services

31,726

0
70,769

Total Receipts

61,905

Total Receipts

24,057

1,490,903

Resources Available:

325,609

Resources Available:

114,972

18,776,945

Expenditures:

Expenditures:

Expenditures:

Personal services

Personal services

Contractual services

Contractual services

Commodities

Commodities

Commodities

Personal services
78,109

Contractual services

Commodities

Commodities

Capital outlay

Capital outlay

Capital outlay

Capital outlay

Capital outlay

Miscellaneous

Miscellaneous

Miscellaneous

Miscellaneous

Miscellaneous

Transfers

Transfers

Transfers

Transfers

Transfers

2,694,215

Total Expenditures

55,000

Total Expenditures

2,725,941

Cash Balance Dec 31

1,105,213

Cash Balance Dec 31

14,379,441 Cash Balance Dec 31

Total Expenditures

17,286,042

16,234

0

Total Expenditures

78,109

Total Expenditures

16,234

2,875,284

70,769

Cash Balance Dec 31

247,500

Cash Balance Dec 31

98,738

15,901,661
15,901,661

**
**

**Note: These two block figures should agree.
CPA Summary

Page No.

42

State of Kansas
County

Butler County

2027

NON-BUDGETED FUNDS (B)
(Only the actual budget year for 2025 is reported)

Non-Budgeted Funds-B
(1) Fund Name:
(2) Fund Name:
(3) Fund Name:
(4) Fund Name:
(5) Fund Name:
0243-0247, 1603 Community Corrections
0079 Conceal/Carry Permits
0090 County Attorney Diversion
0255 Court
Fees Services Diversion
11xxFees
Department on Aging - Grants
Unencumbered
Unencumbered
Unencumbered
Unencumbered
Unencumbered
Total
Cash Balance Jan 1

198,479

Cash Balance Jan 1

9,902

Cash Balance Jan 1

365,832

Cash Balance Jan 1

5,319

Cash Balance Jan 1

Receipts:

Receipts:

Receipts:

Receipts:

Receipts:

Charges for service

Charges for service

Charges for service

Charges for service

Charges for service

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees 51,918

Lincenses, permits and fees 2,810

Lincenses, permits and fees

County office fees

County office fees

County office fees

County office fees

County office fees

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Misc.

Misc.

Misc.

Misc.

Misc.

Transfers

Transfers

Transfers

Transfers

Transfers

Intergovernmental

1,423,890

3,250

55,131

207,360

786,892

828,476

Total Receipts

1,423,890

Total Receipts

3,250

Total Receipts

107,049

Total Receipts

2,810

Total Receipts

828,476

2,365,475

Resources Available:

1,622,369

Resources Available:

13,152

Resources Available:

472,881

Resources Available:

8,129

Resources Available:

1,035,836

3,152,367

Expenditures:
Personal services

1,201,401

Expenditures:

Expenditures:

Expenditures:

Expenditures:

Personal services

Personal services

Contractual services

Contractual services

Contractual services

2,549

Personal services
Contractual services

175

Personal services
Contractual services

Commodities

Commodities

Commodities

10,740

Commodities

208

Commodities

Capital outlay

Capital outlay

Capital outlay

9,605

Capital outlay

Capital outlay

Miscellaneous

Miscellaneous

Miscellaneous

Miscellaneous

Miscellaneous

Transfers

Transfers

Transfers

-3,150

Transfers

Transfers

726,766

Total Expenditures

1,201,401

Total Expenditures

0

Total Expenditures

19,744

Total Expenditures

383

Total Expenditures

726,766

1,948,294

Cash Balance Dec 31

420,968

Cash Balance Dec 31

13,152

Cash Balance Dec 31

453,137

Cash Balance Dec 31

7,746

Cash Balance Dec 31

309,070

1,204,073
1,204,073

**
**

**Note: These two block figures should agree.
CPA Summary

Page No.

43

State of Kansas
County

Butler County

2027

NON-BUDGETED FUNDS (C)
(Only the actual budget year for 2025 is reported)

Non-Budgeted Funds-C
(1) Fund Name:
(2) Fund Name:
(3) Fund Name:
(4) Fund Name:
(5) Fund Name:
0062 Dept. of Aging Reserve
0093 Sheriff Drug Asset and Seizure
0088 Election Reserve Fund
0105 Federal and State Assistance
12xx Health Department - Grants
Unencumbered
Cash Balance Jan 1

Unencumbered
105,559

Cash Balance Jan 1

Unencumbered
23,241

Cash Balance Jan 1

Unencumbered
280,690

Cash Balance Jan 1

Cash Balance Jan 1

Receipts:

Receipts:

Receipts:

Receipts:

Receipts:

Charges for service

Charges for service

Charges for service

Charges for service

Charges for service

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees

County office fees

County office fees

County office fees

County office fees

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Misc.

Misc.

Misc.

Transfers

203,086

Transfers

Transfers

Total Receipts

203,086

Total Receipts

Resources Available:

308,645

Resources Available:

Expenditures:

Expenditures:

Personal services
Contractual services

0
23,241

Personal services
199,475

Contractual services

Commodities

Commodities

Capital outlay

Capital outlay

Miscellaneous

Miscellaneous

4,066

4,099

Total

Unencumbered
546,582

-118,667

837,405

County office fees
217,258

Intergovernmental

862,183

Misc.

Misc.

30,000

Transfers

Transfers

Total Receipts

30,000

Total Receipts

217,258

Total Receipts

862,183

1,312,527

Resources Available:

310,690

Resources Available:

763,840

Resources Available:

743,516

2,149,932

Expenditures:

Expenditures:

Expenditures:

Personal services

Personal services

Contractual services

Contractual services

Commodities

Commodities

Commodities

Capital outlay

Capital outlay

Capital outlay

Miscellaneous

Miscellaneous

Miscellaneous

Transfers

Transfers

Transfers

Personal services
217,820

Contractual services

832,686

Transfers

65,000

Transfers

Total Expenditures

264,475

Total Expenditures

8,165

Total Expenditures

0

Total Expenditures

217,820

Total Expenditures

832,686

1,323,146

Cash Balance Dec 31

44,170

Cash Balance Dec 31

15,076

Cash Balance Dec 31

310,690

Cash Balance Dec 31

546,020

Cash Balance Dec 31

-89,170

826,786

See Tab B

826,786

**
**

**Note: These two block figures should agree.
CPA Summary

Page No.

44

State of Kansas
County

Butler County

2027

NON-BUDGETED FUNDS (D)
(Only the actual budget year for 2025 is reported)

Non-Budgeted Funds-D
(1) Fund Name:
(2) Fund Name:
(3) Fund Name:
(4) Fund Name:
(5) Fund Name:
0082 Health Department Reserve 0056 Jail Reserve 0094 Juvenile Justice EMP
0046
Fees
Landfill Capital Improvements
0040 Landfill Post Closure
Unencumbered
Cash Balance Jan 1

Unencumbered
413,906

Cash Balance Jan 1

Unencumbered
1,232,172

Cash Balance Jan 1

Unencumbered
116,363

Cash Balance Jan 1

Cash Balance Jan 1

Receipts:

Receipts:

Receipts:

Receipts:

Receipts:

Charges for service

Charges for service

Charges for service

Charges for service

Charges for service

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees 56,785

Lincenses, permits and fees

Lincenses, permits and fees

County office fees

County office fees

County office fees

County office fees

County office fees

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Misc.

Misc.

Transfers

Transfers

Total Receipts
Resources Available:

0
413,906

Expenditures:
Personal services

Total

Unencumbered
4,729,706

3,417,714

9,909,861

Misc.

Misc.

Misc.

153,673

514,580

Transfers

Transfers

1,236,771

Transfers

400,000

Total Receipts

514,580

Total Receipts

56,785

Total Receipts

1,236,771

Total Receipts

553,673

2,361,809

Resources Available:

1,746,752

Resources Available:

173,148

Resources Available:

5,966,477

Resources Available:

3,971,387

12,271,670

Expenditures:

Expenditures:

Expenditures:

Expenditures:

Personal services

Personal services

Personal services

Personal services

Contractual services

9,389

Contractual services

Contractual services

41,558

Contractual services

Contractual services

Commodities

879

Commodities

7,320

Commodities

574

Commodities

Capital outlay

1,700

Capital outlay

316,103

Capital outlay

83

Capital outlay

Miscellaneous

Miscellaneous

Transfers

Transfers

Miscellaneous

Miscellaneous

400,000

Transfers

Transfers

Commodities
161,326

Capital outlay
Miscellaneous

400,000

Transfers

Total Expenditures

11,968

Total Expenditures

723,423

Total Expenditures

42,215

Total Expenditures

561,326

Total Expenditures

0

1,338,932

Cash Balance Dec 31

401,938

Cash Balance Dec 31

1,023,329

Cash Balance Dec 31

130,933

Cash Balance Dec 31

5,405,151

Cash Balance Dec 31

3,971,387

10,932,738
10,932,738

**
**

**Note: These two block figures should agree.
CPA Summary

Page No.

45

State of Kansas
County

Butler County

2027

NON-BUDGETED FUNDS (E)
(Only the actual budget year for 2025 is reported)

Non-Budgeted Funds-E
(1) Fund Name:
(2) Fund Name:
(3) Fund Name:
(4) Fund Name:
(5) Fund Name:
0077 Motor Vehicle Operating
0091 Prosecutor's Training
0288 Register
and Assistance
of Deeds - Technology
0087 Sheriff Capital Reserves0021 Special Ambulance
Unencumbered
Cash Balance Jan 1

Unencumbered
725

Cash Balance Jan 1

Unencumbered
17,630

Cash Balance Jan 1

Unencumbered
533,903

153,430

Cash Balance Jan 1

Receipts:

Receipts:

Receipts:

Receipts:

Receipts:

Charges for service

Charges for service

Charges for service

Charges for service

Charges for service

Lincenses, permits and fees725,867

Lincenses, permits and fees 6,719

Lincenses, permits and fees 96,228

Lincenses, permits and fees

Lincenses, permits and fees

County office fees

County office fees

County office fees

County office fees

County office fees

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Misc.

Misc.

Misc.

Transfers

Transfers

Transfers

21,246

Total

Unencumbered

Cash Balance Jan 1

1,829,852

Misc.

128,236

Misc.

Transfers

396,274

Transfers

1,402,781

2,535,540

Total Receipts

725,867

Total Receipts

6,719

Total Receipts

117,474

Total Receipts

524,510

Total Receipts

1,402,781

2,777,351

Resources Available:

726,592

Resources Available:

24,349

Resources Available:

651,377

Resources Available:

677,940

Resources Available:

3,232,633

5,312,891

Expenditures:

Expenditures:

Expenditures:

Expenditures:

Expenditures:

Personal services

Personal services

Personal services

548,560

Personal services

Personal services

Contractual services

41,085

Contractual services

Contractual services

Commodities

4,018

Commodities

Commodities

492

Commodities

10,062

Commodities

9,471

Capital outlay

Capital outlay

16,188

Capital outlay

-115,688

Capital outlay

667,867

Capital outlay
Miscellaneous

Miscellaneous

3,168

106,908

Contractual services

Contractual services

Miscellaneous

Miscellaneous

Miscellaneous

Transfers

Transfers

Transfers

Transfers

109,696

Transfers

Total Expenditures

703,359

Total Expenditures

3,168

Total Expenditures

123,588

Total Expenditures

-105,626

Total Expenditures

677,338

1,401,827

Cash Balance Dec 31

23,233

Cash Balance Dec 31

21,181

Cash Balance Dec 31

527,789

Cash Balance Dec 31

783,566

Cash Balance Dec 31

2,555,295

3,911,064
3,911,064

**
**

**Note: These two block figures should agree.
CPA Summary

Page No.

46

State of Kansas
County

Butler County

2027

NON-BUDGETED FUNDS (F)
(Only the actual budget year for 2025 is reported)

Non-Budgeted Funds-F
(1) Fund Name:
(2) Fund Name:
(3) Fund Name:
(4) Fund Name:
(5) Fund Name:
0043 Special Highway Improvement
0053 So. Reserve Officers
0044 Special Road Machinery
0291 Treasury - Technology
Unencumbered
Cash Balance Jan 1

Unencumbered
6,550,772

Cash Balance Jan 1

Unencumbered
7,496

Cash Balance Jan 1

Unencumbered
1,992,010

Cash Balance Jan 1

0

Unencumbered

Total

Cash Balance Jan 1

8,550,278

Receipts:

Receipts:

Receipts:

Receipts:

Receipts:

Charges for service

Charges for service

Charges for service

Charges for service

Charges for service

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees

Lincenses, permits and fees 24,057

Lincenses, permits and fees

County office fees

County office fees

County office fees

County office fees

County office fees

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

Intergovernmental

272,151

Misc.

Misc.

Misc.

76,678

Misc.

Misc.

4,154,807

Transfers

Transfers

1,300,000

Transfers

Transfers

Total Receipts

4,426,958

Total Receipts

Total Receipts

1,376,678

Total Receipts

24,057

Total Receipts

0

5,827,693

Resources Available:

10,977,730 Resources Available:

Resources Available:

3,368,688

Resources Available:

24,057

Resources Available:

0

14,377,971

Transfers

0
7,496

Expenditures:

Expenditures:

Expenditures:

Expenditures:

Personal services

Personal services

Personal services

Personal services

Contractual services

Contractual services

Contractual services

Contractual services

Commodities

Commodities

Commodities

Commodities

Commodities

Capital outlay

Capital outlay

Capital outlay

Capital outlay

Miscellaneous

Miscellaneous

Miscellaneous

Miscellaneous

Miscellaneous

Transfers

Transfers

Transfers

Transfers

Transfers

Capital outlay

2,948,013

Expenditures:
Personal services
21,347

Contractual services

Total Expenditures

2,948,013

Total Expenditures

0

Total Expenditures

0

Total Expenditures

21,347

Total Expenditures

0

2,969,360

Cash Balance Dec 31

8,029,717

Cash Balance Dec 31

7,496

Cash Balance Dec 31

3,368,688

Cash Balance Dec 31

2,710

Cash Balance Dec 31

0

11,408,611
11,408,611

**
**

**Note: These two block figures should agree.
CPA Summary

Page No.

47

State of Kansas
County
2027

Butler County
NOTICE OF HEARING TO EXCEED REVENUE NEUTRAL RATE AND BUDGET HEARING

The governing body of
Butler County
will meet on August 25, 2026 at 6 pm at 205 W. Central, El Dorado, KS (Historic Courthouse) for the purpose of hearing and
answering objections of taxpayers relating to the proposed use of all funds and the amount of ad valorem tax and Revenue Neutral Rate.
Detailed budget information is available at www.bucoks.com and will be available at this hearing.
BUDGET SUMMARY
Proposed Budget 2027 Expenditures and Amount of 2026 Ad Valorem Tax establish the maximum limits of the 2027 budget.
Estimated Tax Rate is subject to change depending on the final assessed valuation.
Prior Year Actual for 2025
Expenditures
FUND
General (0001)
Debt Service (0003)
Road & Bridge (0041)
EMS (0020)
Department of Health (0080)
Department of Aging (0060)
Sheriff (0051)
Jail (0052)
Bridge Building (0042)

Actual Tax
Rate*

20,441,197
80,453
12,515,597
5,207,144
661,758
742,340
4,618,002
6,267,273
1,737,455

12.150
9.344
1.685
0.423
0.581
3.590
1.730
0.377

Sanitary Landfill (0045)
3,158,827
Special Parks and Recreation (0072) 35,500
Special Alcohol (0071)
63,309
Special Wind Farm Funds (0078)
Street Lighting (0074)
2,000
Special Liability Deductible (0073)
23,381
Opioid Settlement (0263)
95,335
9-1-1 Fund (0066)
311,285
Self-Insurance (0004)
3,928,440
Economic Development (0086)
3,339
Fair Board (0017)

Non-Budgeted Funds-A
Non-Budgeted Funds-B
Non-Budgeted Funds-C
Non-Budgeted Funds-D
Non-Budgeted Funds-E
Non-Budgeted Funds-F

Totals
Less: Transfers
Net Expenditure
Total Tax Levied
Assessed Valuation
Outstanding Indebtedness,
January 1,
G.O. Bonds
Revenue Bonds
Other
Lease Pur. Princ.
Total

2,875,284
1,948,294
1,323,146
1,338,932
1,401,827
2,969,360
71,749,478
15,348,195
56,401,283
32,514,172
1,088,251,628

2024
50,000
0
0
304,387
354,387

Current Year Estimate for 2026
Expenditures
20,481,430
54,390
13,572,150
5,283,110
731,490
787,190
5,338,990
6,544,786
91,310

Actual Tax Budget Authority for Amount of 2026
Rate*
Expenditures
Ad Valorem Tax
11.359
9.615
2.337
0.404
0.617
3.843
1.450
0.000

4,088,194

142,000

61,919,320
9,557,960
52,361,360
33,622,304
1,134,948,383

2025
25,000
0
0
256,356
281,356

21,396,030
60,780
13,944,880
5,170,080
758,640
809,840
5,427,690
6,914,300
0

Proposed
Estimated
Tax Rate*

13,777,444

11.526

11,226,287
1,923,893
454,564
716,585
4,452,611
2,561,956
0

9.392
1.610
0.380
0.599
3.725
2.143
0.000

67,694,540
35,113,340
Revenue Neutral Rate **
12,675,240
55,019,300
xxxxxxxxxxxxxxxxxxxx
1,195,320,186

29.375
27.982

2,806,360
15,500
36,000
34,210
7,190
394,040
263,830
673,610
8,166,160
673,400
142,000

2,100
10,000
50,000
312,050
4,430,130

29.880

Proposed Budget Year for 2027

29.625

2026
0
0
0
207,276
207,276

*Tax rates are expressed in mills
**Revenue Neutral Rate as defined by KSA 79-2988
Ryan Adkison
Finance Director
Page No.

48

2027 Budget Overview
Butler County Kansas
September 15, 2026

1

49

What We Heard from Residents
• Summary of responses
– Reduce property taxes
– Maintain or enhance services
– Weigh several development conditions to make large-scale
commercial projects more attractive to respondents
– Consider respondents’ concerns on certain types of large-scale
commercial projects like data centers.

2

50

Property Tax Relief Was the Top Budget Priority
Overall 2027 Budget
Direction

3

51

Most Respondents Favor Maintaining or Enhancing
County Services
Preferred County Service Levels
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%

Reduce

Maintain

Expand

Not Familiar

4

52

Most Respondents Favor Maintaining or Enhancing
County Services
Total Maintain and Expand
100.0%
90.0%
80.0%
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%

5

53

Tax Relief and Water Lead Large-Scale Project Concerns
Most important
large-scale project
considerations

6

54

Developer-Funded Infrastructure and Enforceable
Safeguards Matter Most
Conditions that
would increase
support for largescale projects

7

55

Most Respondents Want New Project Revenue
Used for Tax Relief

If a large-scale
project generates
new County tax
revenue, how
should it be used?

8

56

Manufacturing/Industrial Projects Received
Most Support
Large-Scale Projects Support Levels
100%
10.1%
90%

80%

4.6%
7.3%

38.5%

43.9%

70%

60%
14.9%
50%
18.9%
40%

78.0%
25.8%

30%

18.3%

20%

10%

20.8%

19.0%

0%
Manufacturing / Industrial
Oppose %

Data Centers
Neutral %

Depends / Not Sure %

Warehousing / Logistics
Support %

9

57

How the 2027 Budget Addresses
Survey Results
• Reduce property taxes
• The 2027 Budget reduces the mill levy (taxing effort) but not tax dollars

• Maintain or enhance services
• The 2027 Budget maintains services

• Weigh several development conditions to make commercial largescale projects more attractive to citizens
• The county is actively addressing many of the development conditions
important to respondents for large-scale commercial development.

• Consider citizens’ concerns on certain types of commercial largescale projects like data centers.
• The county seeks to balance respondents’ strong desire for lower property
taxes with any large-scale commercial development.
10

58

How Property Taxes Work
Three major components of property taxes for taxing entities

Tax Levy = Assessed Value X (Mill levy/1,000)

Expenditures of
County

Revenue of
County

11

59

Property Tax Components Explained
• Tax Levy is dollar amount the county determines is
necessary to provide public services
• Assessed Value is the taxable value of the property in
the county
• Mill levy is a standardized and simplified way to
measure and express the taxing effort of a unit of
local government
12

60

Two Ways to Reduce the Property Tax Burden
There are two basic “levers” to lower the taxes a property pays
• 1) Tax Levy (expenditures) – lower the amount of taxes ($$) needed
• Reduce services
• Find efficiencies

• 2) Assessed Value (revenue) – increase the total assessed value of
property within the taxing entity
• This doesn’t lower tax dollars needed, but lowers how much is needed from
each property (lowers the mill levy by spreading the tax dollars collected
across more properties)
• Economic development especially of commercial property
13

61

Significant Savings Not Available Without
Deep Cuts to Services
• Tax Levy (expenditures) – lower the amount of taxes ($$) needed
• Reduce services – 80+% of survey respondents favored maintaining or
enhancing most services
• Find efficiencies –
• Our 20+ year mill levy trend (taxing effort) shows Butler County has led the state in
reducing our taxing effort. We now have the 4th lowest mill levy even though we are one
of the few counties in the state without a sales tax. A ½ cent sales tax would get us to the
2nd lowest county mill rate in the state
• Mill levy reduction (taxing effort) has been partially accomplished by consolidation
departments, onboarding technology and reducing staff in certain areas, paying off debt
and not issuing more debt, not expanding our scope of services beyond core services
and generally finding creating ways to provide public goods and services in an efficient
and effective way.
• For the above reasons, staff believes there are no substantial efficiency savings that
could occur without cutting staff and/or reducing service levels.
14

62

A Broader Commercial Tax Base Can
Reduce Residential Mill-Levy Pressure
• Assessed Value (revenue) – increase the assessed value of
property within the jurisdiction
• Economic development especially of commercial property
• Residential property has steadily accounted for more of our total assessed
(taxable) valuation. This is especially true over the last five years as the
value of residential property appreciated significantly more than
commercial property. This fact especially affects senior citizens on a fixed
income.
• Commercial large-scale projects can have a huge and immediate impact
on reducing residential property taxes but come with several concerns the
BOCC should carefully consider.

15

63

Bottom Line to Significantly Reduce
Residential Property Taxes
• The most viable path to meaningful near-term
residential property-tax relief without deep service
reductions is through large-scale commercial
development.
• Within large-scale commercial development, data
centers are a viable but controversial option.

16

64

Board of County Commissioners Agenda Item Report
Agenda Item No. 3
Submitted by: Ryan Adkison
Submitting Department: Administration
Meeting Date: September 15, 2026
SUBJECT
Adoption of 2027 Butler County Fire Districts Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 11 and 12, and Sewer
Districts Nos. 9, 10, 12, 15, 16, 17 and 19 Budgets.
RECOMMENDATION
Adopt the 2027 Butler County Fire Districts Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 11 and 12, and Sewer Districts
Nos. 9, 10, 12, 15, 16, 17 and 19 Budgets.
ATTACHMENTS
• 2026-09-08 2027 Fire and Sewer District Form (use for adoption).pdf
BACKGROUND
The annual budget is a legal document that gives the county the authority to levy a property tax and
spend funds. It is also a policy and communications device informing the public what the county's
priorities and plan are for the next year.
ANALYSIS
The adoption of the budgets is the final major step int he 2027 budget process.
FINANCIAL CONSIDERATION
The 2027 annual budget will set the financial plan and determine the taxes levied and the expenditures
for the fiscal year.
LEGAL CONSIDERATION
This process, which began early in the year, complies with relevant statutes for local government
budgeting in Kansas, including K.S.A. 79-2929 and K.S.A. 79-2988.
COMMISSIONER SIGNATURE REQUIRED
Yes
RECOMMENDED ACTION
I, Commissioner ________________ move to adopt/not adopt the Butler County Fire Districts Nos. 1,
2, 3, 4, 5, 6, 7, 8, 9, 11 and 12, and Sewer Districts Nos. 9, 10, 12, 15, 16, 17 and 19 Budgets.

65

State of Kansas
County Special District

Butler County

2027
CERTIFICATE (2)

2027 Adopted Budget
County Clerk's Use Only

Table of Contents:
Special District/Fund
Fire District #1 Andover 0110
Fire District #2 Augusta 0120
Fire District #3 Rose Hill 0130
Fire District #4 Cassoday 0140
Fire District #5 Rosalia 0150
Fire District #6 Latham 0160
Fire District #7 Benton 0170
Fire District #8 Douglass 0180
Fire District #9 Leon 0190
Fire District #11 Towanda 0198
Fire District #12 Potwin 0184

Page
No.
K.S.A.
19-3622
19-3622
19-3622
19-3622
19-3622
19-3622
19-3622
19-3622
19-3622
19-3622
19-3622

Sewer Dist #09 (Rosalia - 0206)
Sewer Dist #10 (Fox Lake - 0208)
Sewer Dist #12 (Dennett Tracks - 0212)
Sewer Dist #15 (Prospect - 0214)
Sewer Dist #16 (Wildlife Estates - 0216)
Sewer Dist #17 (Beaumont - 0218)
Sewer Dist #19 (Northridge - 0220)

Attest: ___________________________,

Expenditures

Amount of 2026
Ad Valorem Tax

665,452
398,690
1,268,830
83,490
84,330
84,410
233,680
255,250
132,215
424,620
124,370
0
112,623
68,091
302,432
328,831
32,785
102,128
30,563
0

572,492
340,750
1,094,410
75,890
72,220
75,200
191,710
218,220
114,246
386,190
112,810
0
0
0
0
0
0
0
0
0

Nov. 1 Final
Assessed
Valuation

Final Tax
Rate*

Revenue
Neutral Rate
12.000
4.085
8.128
5.958
3.521
6.986
3.676
7.007
4.763
6.186
4.454

Does budget
require a
resoluiton to
exceed RNR?

NO
NO
YES
YES
YES
YES
NO
YES
YES
YES
YES

2027

County Clerk
Governing Body
Page No.

66

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #1 Andover 0110

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

2027

Prior Year
Actual 2025
19,235
528,079
18,065
53,692
1,224
1,061
2,370

Current Year Proposed Budget
Estimate 2026
Year 2027
20,958
0
580,170 xxxxxxxxxxxxxx
10,000
18,000
46,000
56,190
1,000
1,250
0
760
1,500
1,650
0
0

Miscelaneous

15,110

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

604,491
623,726

638,670
659,628

92,960
92,960

602,768

638,680

650,342

0

20,948

15,110

602,768
659,628
665,452
20,958
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
665,452
Tax Required
572,492
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
572,492

CPA summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Levy
for 2025
580,179

MVT
Alloc
56190

RVT
Alloc
1250

580,179

56,190

1,250

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
760
1650
760

1,650

Watercraft
Alloc
0
0

56,190
1,250
760
1,650
0

MVT Factor
0.09685
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00215
0.00131
0.00284
0.00000

Page No.

67

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #2 Augusta 0120

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
11,544
353,763
7,147
32,409
790
900
1,130

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
11,267
0
349,830 xxxxxxxxxxxxxx
6,000
7,000
35,000
28,670
900
710
850
850
1,300
900
0
0

In Lieu of Taxes
Miscelaneous

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

8,484

19,810

396,139
407,683

402,363
413,630

57,940
57,940

21,084
360,332
15,000

25,000
353,880
15,000
19,750

0
378,880
0
19,810

396,416
413,630
398,690
11,267
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
398,690
Tax Required
340,750
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
340,750

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
349,830

MVT
Alloc
28670

RVT
Alloc
710

349,830

28,670

710

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
850
900
850

900

Watercraft
Alloc
0
0

28,670
710
850
900
0

MVT Factor
0.08195
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00203
0.00243
0.00257
0.00000

Page No.

68

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #3 Rose Hill 0130

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
34,672
970,281
16,677
95,271
1,923
691
1,483

In Lieu of Taxes
Miscelaneous

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

1,086,326
1,120,998

1,085,533

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
35,465
0
1,027,662 xxxxxxxxxxxxxx
12,000
16,000
74,000
100,040
1,400
1,960
600
710
1,100
1,390
0
0

46,860

54,320

1,163,622
1,199,087

174,420
174,420

775,962
114,700
101,100
207,325

0
1,268,830
0
0

1,085,533
1,199,087
1,268,830
35,465
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
1,268,830
Tax Required
1,094,410
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
1,094,410

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
1,027,662

MVT
Alloc
100040

RVT
Alloc
1960

1,027,662

100,040

1,960

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
710
1390
710

1,390

Watercraft
Alloc
0
0

100,040
1,960
710
1,390
0

MVT Factor
0.09735
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00191
0.00069
0.00135
0.00000

Page No.

69

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #4 Cassoday 0140

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
1,502
66,185
550
2,748
65
141
113

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
1,189
0
71,510 xxxxxxxxxxxxxx
500
600
2,600
3,030
50
70
240
290
100
120
0
0

In Lieu of Taxes
Miscelaneous

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2,900

3,490

69,802
71,304

77,900
79,089

7,600
7,600

0
70,115
0
0

0
69,100
9,989
0

0
80,000
0
3,490

70,115
79,089
83,490
1,189
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
83,490
Tax Required
75,890
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
75,890

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
71,510

MVT
Alloc
3030

RVT
Alloc
70

71,510

3,030

70

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
290
120
290

120

Watercraft
Alloc
0
0

3,030
70
290
120
0

MVT Factor
0.04237
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00098
0.00406
0.00168
0.00000

Page No.

70

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #5 Rosalia 0150

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

2027

Prior Year
Actual 2025
3,065
77,629
1,374
7,039
137
231
277

Current Year
Proposed Budget
Estimate 2026
Year 2027
2,561
0
71,060 xxxxxxxxxxxxxx
1,200
1,400
7,000
5,830
170
110
250
240
320
200
0
0

In Lieu of Taxes

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

4,110

4,330

86,687
89,752

84,110
86,671

12,110
12,110

0
87,191
0
0

0
86,671
0
0

0
80,000
0
4,330

87,191
86,671
84,330
2,561
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
84,330
Tax Required
72,220
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
72,220

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
71,060

MVT
Alloc
5830

RVT
Alloc
110

71,060

5,830

110

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
240
200
240

200

Watercraft
Alloc
0
0

5,830
110
240
200
0

MVT Factor
0.08204
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00155
0.00338
0.00281
0.00000

Page No.

71

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #6 Latham 0160

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

2027

Prior Year
Actual 2025
2,195
72,152
1,799
3,181
87
837
83

Current Year
Proposed Budget
Estimate 2026
Year 2027
1,410
(0)
70,440 xxxxxxxxxxxxxx
2,000
2,000
3,500
2,490
80
60
800
690
50
60
0
0

In Lieu of Taxes
Miscelaneous

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

3,800

3,910

78,139
80,334

80,670
82,080

9,210
9,210

78,924
0
0
0

76,870
5,210
0
0

0
80,500
0
3,910

78,924
82,080
84,410
1,410
(0) xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
84,410
Tax Required
75,200
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
75,200

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
70,440

MVT
Alloc
2490

RVT
Alloc
60

70,440

2,490

60

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
690
60
690

60

Watercraft
Alloc
0
0

2,490
60
690
60
0

MVT Factor
0.03535
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00085
0.00980
0.00085
0.00000

Page No.

72

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #7 Benton 0170

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
6,909
244,696
4,329
20,660
478
448
317

In Lieu of Taxes
Miscelaneous

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
6,098
0
232,092 xxxxxxxxxxxxxx
4,000
4,500
21,000
22,620
400
510
350
450
520
330
0
0

271

10,790

13,560

271,199
278,108

269,152
275,250

41,970
41,970

237,805
0
34,205
0

232,400
38,250
4,600
0

0
220,120
0
13,560

272,010
275,250
233,680
6,098
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
233,680
Tax Required
191,710
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
191,710

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
232,092

MVT
Alloc
22620

RVT
Alloc
510

232,092

22,620

510

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
450
330
450

330

Watercraft
Alloc
0
0

22,620
510
450
330
0

MVT Factor
0.09746
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00220
0.00194
0.00142
0.00000

Page No.

73

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #8 Douglass 0180

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
7,683
173,105
5,100
18,182
456
635
459

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
5,441
0
214,991 xxxxxxxxxxxxxx
4,000
5,000
20,000
20,440
450
510
650
690
450
490
0
0

In Lieu of Taxes

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

9,990

9,900

197,937
205,620

250,531
255,972

37,030
37,030

0
200,179
0
0

0
240,541
0
15,431

0
245,350
0
9,900

200,179
255,972
255,250
5,441
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
255,250
Tax Required
218,220
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
218,220

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
214,991

MVT
Alloc
20440

RVT
Alloc
510

214,991

20,440

510

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
690
490
690

490

Watercraft
Alloc
0
0

20,440
510
690
490
0

MVT Factor
0.09507
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00237
0.00321
0.00228
0.00000

Page No.

74

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #9 Leon 0190

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

2027

Prior Year
Actual 2025
4,758
94,607
2,825
8,437
160
656
632

Current Year
Proposed Budget
Estimate 2026
Year 2027
3,319
3,319
96,300 xxxxxxxxxxxxxx
3,000
9,500
8,190
250
150
550
370
700
570
0
0

In Lieu of Taxes

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

5,240

5,370

107,317
112,075

115,540
118,859

14,650
17,969

0
108,756
0
0

0
110,300
0
5,240

0
126,845
0
5,370

108,756
115,540
132,215
3,319
3,319 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
132,215
Tax Required
114,246
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
114,246

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
96,300

MVT
Alloc
8190

RVT
Alloc
150

96,300

8,190

150

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
370
570
370

570

Watercraft
Alloc
0
0

8,190
150
370
570
0

MVT Factor
0.08505
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00156
0.00384
0.00592
0.00000

Page No.

75

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #11 Towanda 0198

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
0
222,405

In Lieu of Taxes
Miscelaneous

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
1,140
880
340,900 xxxxxxxxxxxxxx
1,000
1,000
21,000
23,500
400
530
350
230
520
1,170
0
0

48

11,120

11,120

222,453
222,453

375,290
376,430

37,550
38,430

0
221,313
0
0

0
375,550
0
0

0
413,500
0
11,120

221,313
375,550
424,620
1,140
880 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
424,620
Tax Required
386,190
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
386,190

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
340,900

MVT
Alloc
23500

RVT
Alloc
530

340,900

23,500

530

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
230
1170
230

1,170

Watercraft
Alloc
0
0

23,500
530
230
1,170
0

MVT Factor
0.06894
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00155
0.00067
0.00343
0.00000

Page No.

76

State of Kansas
County Special District

revised 8/06/07

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Fire District #12 Potwin 0184

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
0
38,958

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
17,821
0
110,800 xxxxxxxxxxxxxx
500
500
3,500
8,630
80
150
800
90
50
240
0
0

In Lieu of Taxes
Miscelaneous

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

1,980

1,950

38,958
38,958

117,710
135,531

11,560
11,560

0
21,137
0
0

0
115,730
0
19,801

0
122,420
0
1,950

21,137
135,531
124,370
17,821
0 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
124,370
Tax Required
112,810
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
112,810

CPA Summary

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General
Total

Ad Valorem Tax
Levy for 2025
110,800

MVT
Alloc
8630

RVT
Alloc
150

110,800

8,630

150

County Treas MVT Estimate
County Treas RVT Estimate
County Treas 16/20M Estimate
County Treas Commercial Vehicle Tax Estimate
County Treas Watercraft Tax Estimate

Allocation for Year 2027
16/20M Veh Commercial Veh
Alloc
Alloc
90
240
90

240

Watercraft
Alloc
0
0

8,630
150
90
240
0

MVT Factor
0.07789
RVT Factor
16/20M Factor
Commercial Vehicle Factor
Watercraft Factor

0.00135
0.00081
0.00217
0.00000

Page No.

77

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Sewer Dist #09 (Rosalia - 0206)

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
111,716

CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
2
3
4
5
6
7
8
9
10
Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget
Year 2028
Year 2029
Year 2030
Year 2031
Year 2032
Year 2033
Year 2034
Year 2035
Year 2036
115,473
119,963
124,231
128,270
132,072
135,632
138,942
141,994
144,781

Current Year
Proposed Budget
Estimate 2026
Year 2027
108,103
109,673
xxxxxxxxxxxxxx

70
185

Current Specials Dist
Delinq Specials Dist
Sewer Connection Fee
Transfer In
Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2027

SD large pump count
reserve target (min of $100k)

0
150,000

0
150,000

0
150,000

0
150,000

0
150,000

0
150,000

0
150,000

0
150,000

0
150,000

unit equavialnts
annual unit cost

70
170

70
170

70
170

70
170

70
170

70
170

70
170

70
170

70
170

11,250
720

16,720
2,000

12,950
0

11,900
0

11,900
0

11,900
0

11,900
0

11,900
0

11,900
0

11,900
0

11,900
0

11,900
0

11,970
123,686

18,720
126,823

12,950
122,623

11,900
127,373

11,900
131,863

11,900
136,131

11,900
140,170

11,900
143,972

11,900
147,532

11,900
150,842

11,900
153,894

11,900
156,681

0
15,583
0
0

0
16,000
500
650

6,000
500
650

0
6,240
520
650

0
6,427
536
670

0
6,620
552
690

0
6,819
568
710

0
7,023
585
732

0
7,234
603
754

0
7,451
621
776

0
7,674
640
799

0
7,905
659
823

7,410
119,963

7,632
124,231

7,861
128,270

8,097
132,072

8,340
135,632

8,590
138,942

8,848
141,994

9,113
144,781

9,387
147,294

Year 2032

Year 2033

105,473
15,583
17,150
112,623
108,103
109,673 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
112,623
Tax Required
0
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
0

160,000
140,000

120,000
100,000

CPA Summary

80,000

60,000
40,000

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

20,000

Budgeted Fund
Names
General

Ad Valorem Tax
Levy for 2025
0

MVT
Alloc

RVT
Alloc

Allocation for Year 2027
16/20M Veh
Commercial Veh
Alloc
Alloc

Watercraft
Alloc

0

Year 2028

Year 2029
Total Receipts

Year 2030

Year 2031

Total Expenditures

Unencumbered Cash Balance, Dec 31

Year 2034

Year 2035

Year 2036

reserve target (min of $100k)

78

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Sewer Dist #10 (Fox Lake - 0208)

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
32,740

CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
2
3
4
5
6
7
8
9
10
Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget
Year 2028
Year 2029
Year 2030
Year 2031
Year 2032
Year 2033
Year 2034
Year 2035
Year 2036
50,891
59,531
69,015
79,327
90,452
102,374
115,074
128,536
143,423

Current Year
Proposed Budget
Estimate 2026
Year 2027
26,871
42,251
xxxxxxxxxxxxxx

68
380

Current Specials Dist
Delinq Specials Dist
Sewer Connection Fee
Transfer In
Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2027

SD large pump count
reserve target (min of $100k)

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

unit equavialnts
annual unit cost

68
380

68
400

68
420

68
440

68
460

68
480

68
500

68
530

68
560

23,460
0

24,180
0

25,840
0

25,840
0

27,200
0

28,560
0

29,920
0

31,280
0

32,640
0

34,000
0

36,040
0

38,080
0

23,460
56,200

24,180
51,051

25,840
68,091

25,840
76,731

27,200
86,731

28,560
97,575

29,920
109,247

31,280
121,732

32,640
135,014

34,000
149,074

36,040
164,576

38,080
181,503

0
21,868
2,861
4,600

0
3,700
1,100
4,000

0
11,900
1,300
4,000

0
11,900
1,300
4,000

0
12,257
1,339
4,120

0
12,625
1,379
4,244

0
13,003
1,421
4,371

0
13,394
1,463
4,502

0
13,795
1,507
4,637

0
14,209
1,552
4,776

0
14,635
1,599
4,919

0
15,075
1,647
5,067

17,200
59,531

17,716
69,015

18,247
79,327

18,795
90,452

19,359
102,374

19,940
115,074

20,538
128,536

21,154
143,423

21,788
159,714

Year 2031

Year 2032

Year 2033

50,891
29,329
8,800
68,091
26,871
42,251 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
68,091
Tax Required
0
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
0

250,000

200,000

150,000

CPA Summary
100,000

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General

Ad Valorem Tax
Levy for 2025
0

MVT
Alloc

RVT
Alloc

Allocation for Year 2027
16/20M Veh
Commercial Veh
Alloc
Alloc

50,000

Watercraft
Alloc

0

Year 2028

Year 2029
Total Receipts

Year 2030

Total Expenditures

Unencumbered Cash Balance, Dec 31

Year 2034

Year 2035

Year 2036

reserve target (min of $100k)

79

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Sewer Dist #12 (Dennett Tracks - 0212)

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
158,739

2027

CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
2
3
4
5
6
7
8
9
10
Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget
Year 2028
Year 2029
Year 2030
Year 2031
Year 2032
Year 2033
Year 2034
Year 2035
Year 2036
17,732
20,522
22,967
25,056
26,780
28,126
29,085
29,643
29,790

Current Year
Proposed Budget
Estimate 2026
Year 2027
116,282
123,142
xxxxxxxxxxxxxx

29
1010

Current Specials Dist
Delinq Specials Dist
Sewer Connection Fee
Transfer In

23,520
960

24,960
2,000

SD large pump count
reserve target (min of $100k)

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

1
200,000

unit equavialnts
annual unit cost

29
1,010

29
1,010

29
1,010

29
1,010

29
1,010

29
1,010

29
1,010

29
1,010

29
1,010

29,290

29,290

29,290

29,290

29,290

29,290

29,290

29,290

29,290

29,290
0
150,000

Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

24,480
183,219

26,960
143,242

179,290
302,432

29,290
47,022

29,290
49,812

29,290
52,257

29,290
54,346

29,290
56,070

29,290
57,416

29,290
58,375

29,290
58,933

29,290
59,080

0
27,551
1,095
38,291

0
18,600
1,500
0

0
33,200
1,500
250,000

0
10,000
1,500
0
15,000

0
10,300
1,545
0
15,000

0
10,609
1,591
0
15,000

0
10,927
1,639
0
15,000

0
11,255
1,688
0
15,000

0
11,593
1,739
0
15,000

0
11,941
1,791
0
15,000

0
12,299
1,845
0
15,000

0
12,668
1,900
0
15,000

26,500
20,522

26,845
22,967

27,200
25,056

27,566
26,780

27,943
28,126

28,332
29,085

28,732
29,643

29,144
29,790

29,568
29,512

Year 2031

Year 2032

17,732
66,937
20,100
302,432
116,282
123,142 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
302,432
Tax Required
0
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
0

250,000

200,000

150,000

CPA Summary
100,000

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General

Ad Valorem Tax
Levy for 2025
0

MVT
Alloc

RVT
Alloc

Allocation for Year 2027
16/20M Veh
Commercial Veh
Alloc
Alloc

50,000

Watercraft
Alloc

0

Year 2028

Year 2029
Total Receipts

Year 2030

Total Expenditures

Year 2033

Unencumbered Cash Balance, Dec 31

Year 2034

Year 2035

Year 2036

reserve target (min of $100k)

80

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Sewer Dist #15 (Prospect - 0214)

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
252,629

2027

Current Year
Proposed Budget
Estimate 2026
Year 2027
204,591
214,591
xxxxxxxxxxxxxx
SD large pump count
reserve target (min of $100k)

3
300,000

3
300,000

3
300,000

3
300,000

3
300,000

3
300,000

3
300,000

3
300,000

3
300,000

unit equavialnts
annual unit cost

168
680

168
680

168
680

168
680

168
680

168
680

168
680

168
680

168
680

168
680

Current Specials Dist
Delinq Specials Dist
Sewer Connection Fee
Transfer In
Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

70,959
5,505

84,000
3,000

114,240 30% increase YOY
0

114,240

114,240

114,240

114,240

114,240

114,240

114,240

114,240

114,240

76,464
329,093

87,000
291,591

114,240
328,831

114,240
282,671

114,240
220,411

114,240
255,856

114,240
188,937

114,240
219,584

114,240
147,722

114,240
173,278

114,240
196,173

114,240
216,327

0
102,794
11,212
10,496

0
66,000
11,000
0

0
131,700
3,700
0

0
75,000
1,500
0

0
77,250
1,545
0

0
79,568
1,591
0

0
81,955
1,639
0

0
84,413
1,688
0

0
86,946
1,739
0

0
89,554
1,791
0

0
92,241
1,845
0

0
95,008
1,900
0

25,000

0
100,000

0

176,500
106,171

78,795
141,616

88,684
59,038

91,345
81,933

94,085
102,087

96,908
119,419

Inspection
Repiar
Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
2
3
4
5
6
7
8
9
10
Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget
Year 2028
Year 2029
Year 2030
Year 2031
Year 2032
Year 2033
Year 2034
Year 2035
Year 2036
168,431
106,171
141,616
74,697
105,344
33,482
59,038
81,933
102,087

168,431
124,502
77,000
328,831
204,591
214,591 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
328,831
Tax Required
0
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
0

0
100,000

100,000

181,159
74,697

83,594
105,344

186,101
33,482

350,000
300,000
250,000
200,000

CPA Summary

150,000
100,000

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates
50,000

Budgeted Fund
Names
General

Ad Valorem Tax
Levy for 2025
0

MVT
Alloc

RVT
Alloc

Allocation for Year 2027
16/20M Veh
Commercial Veh
Alloc
Alloc

Watercraft
Alloc

0

Year 2028

Year 2029
Total Receipts

Year 2030

Year 2031

Total Expenditures

Year 2032

Year 2033

Unencumbered Cash Balance, Dec 31

Year 2034

Year 2035

Year 2036

reserve target (min of $100k)

81

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Sewer Dist #16 (Wildlife Estates - 0216)

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
13,319

2027

CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
2
3
4
5
6
7
8
9
10
Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget
Year 2028
Year 2029
Year 2030
Year 2031
Year 2032
Year 2033
Year 2034
Year 2035
Year 2036
21,085
26,805
32,123
37,028
41,506
45,546
49,133
52,255
54,897

Current Year
Proposed Budget
Estimate 2026
Year 2027
9,385
13,885
xxxxxxxxxxxxxx

21
900

Current Specials Dist
Delinq Specials Dist
Sewer Connection Fee
Transfer In
Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

SD large pump count
reserve target (min of $100k)

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

unit equavialnts
annual unit cost

21
910

21
910

21
910

21
910

21
910

21
910

21
910

21
910

21
910

7,425
525

14,200
2,000

18,900
0

19,110

19,110

19,110

19,110

19,110

19,110

19,110

19,110

19,110

7,950
21,269

16,200
25,585

18,900
32,785

19,110
40,195

19,110
45,915

19,110
51,233

19,110
56,138

19,110
60,616

19,110
64,656

19,110
68,243

19,110
71,365

19,110
74,007

0
10,192
473
1,219

0
9,200
2,500
0

0
9,200
2,500
0

0
9,750
3,640
0

0
10,043
3,749
0

0
10,344
3,862
0

0
10,654
3,978
0

0
10,974
4,097
0

0
11,303
4,220
0

0
11,642
4,346
0

0
11,991
4,477
0

0
12,351
4,611
0

14,632
41,506

15,071
45,546

15,523
49,133

15,988
52,255

16,468
54,897

16,962
57,045

Year 2031

Year 2032

0

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

21,085
11,884
11,700
32,785
9,385
13,885 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
32,785
Tax Required
0
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
0

13,390
26,805

13,792
32,123

14,205
37,028

120,000

100,000
80,000

CPA Summary

60,000
40,000

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General

Ad Valorem Tax
Levy for 2025
0

MVT
Alloc

RVT
Alloc

Allocation for Year 2027
16/20M Veh
Commercial Veh
Alloc
Alloc

20,000

Watercraft
Alloc

0

Year 2028

Year 2029
Total Receipts

Year 2030

Total Expenditures

Year 2033

Unencumbered Cash Balance, Dec 31

Year 2034

Year 2035

Year 2036

reserve target (min of $100k)

82

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Sewer Dist #17 (Beaumont - 0218)

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
92,417

CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
2
3
4
5
6
7
8
9
10
Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget
Year 2028
Year 2029
Year 2030
Year 2031
Year 2032
Year 2033
Year 2034
Year 2035
Year 2036
94,938
97,372
99,584
101,567
103,315
104,820
106,074
107,072
107,804

Current Year
Proposed Budget
Estimate 2026
Year 2027
89,478
92,288
xxxxxxxxxxxxxx

41
240

Current Specials Dist
Current Specials Dist
Delinq Specials Dist
Sewer Connection Fee
Transfer In
Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2027

SD large pump count
reserve target (min of $100k)

0
100,000

0
100,000

0
100,000

0
100,000

0
100,000

0
100,000

0
100,000

0
100,000

0
100,000

unit equavialnts
annual unit cost

41
240

41
240

41
240

41
240

41
240

41
240

41
240

41
240

41
240

9,840

9,840

9,840

9,840

9,840

9,840

9,840

9,840

9,840

6,000
1,560

8,000
2,000

9,840
0

7,560
99,977

10,000
99,478

9,840
102,128

9,840
104,778

9,840
107,212

9,840
109,424

9,840
111,407

9,840
113,155

9,840
114,660

9,840
115,914

9,840
116,912

9,840
117,644

0
10,499
0
0

0
6,590
600
0

0
6,590
600
0

0
6,788
618
0

0
6,991
637
0

0
7,201
656
0

0
7,417
675
0

0
7,640
696
0

0
7,869
716
0

0
8,105
738
0

0
8,348
760
0

0
8,598
783
0

7,406
97,372

7,628
99,584

7,857
101,567

8,092
103,315

8,335
104,820

8,585
106,074

8,843
107,072

9,108
107,804

9,381
108,262

Year 2032

Year 2033

94,938
10,499
7,190
102,128
89,478
92,288 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
102,128
Tax Required
0
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
0

120,000

100,000
80,000

CPA Summary

60,000
40,000

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General

Ad Valorem Tax
Levy for 2025
0

MVT
Alloc

RVT
Alloc

Allocation for Year 2027
16/20M Veh
Commercial Veh
Alloc
Alloc

20,000

Watercraft
Alloc

0

Year 2028

Year 2029
Total Receipts

Year 2030

Year 2031

Total Expenditures

Unencumbered Cash Balance, Dec 31

Year 2034

Year 2035

Year 2036

reserve target (min of $100k)

83

State of Kansas
County Special District

CONSOLIDATED METHOD FUND PAGE
County Name
Butler County
Special District Name
Sewer Dist #19 (Northridge - 0220)

FUND PAGE
Adopted Budget for
GENERAL FUND
Unencumbered Cash Balance, Jan. 1
Ad Valorem Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax

Prior Year
Actual 2025
10,557

CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
CIP Year
2
3
4
5
6
7
8
9
10
Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget
Year 2028
Year 2029
Year 2030
Year 2031
Year 2032
Year 2033
Year 2034
Year 2035
Year 2036
10,663
16,755
22,230
27,070
31,256
34,769
37,587
39,691
41,059

Current Year
Proposed Budget
Estimate 2026
Year 2027
6,723
8,293
xxxxxxxxxxxxxx

36
620

Current Specials Dist
Delinq Specials Dist
Sewer Connection Fee
Transfer In
Interest on Idle Funds
Total Receipts
Resources Available:
Expenditures:
Salaries and Benefits
Contractual Services
Commodities/Supplies
Capital/Transfers/Other

Cash Reserve (2027 column)
Total Expenditures
Unencumbered Cash Balance, Dec 31

2027

SD large pump count
reserve target (min of $100k)

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

1
100,000

unit equavialnts
annual unit cost

36
740

36
740

36
740

36
740

36
740

36
740

36
740

36
740

36
740

14,070
210

16,720
2,000

22,320
0

26,640

26,640

26,640

26,640

26,640

26,640

26,640

26,640

26,640

14,280
24,837

18,720
25,443

22,320
30,613

26,640
37,303

26,640
43,395

26,640
48,870

26,640
53,710

26,640
57,896

26,640
61,409

26,640
64,227

26,640
66,331

26,640
67,699

0
18,114
0
0

0
16,000
500
650

0
19,700
250
0

0
20,291
258
0

0
20,900
265
0

0
21,527
273
0

0
22,173
281
0

0
22,838
290
0

0
23,523
299
0

0
24,229
307
0

0
24,955
317
0

0
25,704
326
0

20,549
16,755

21,165
22,230

21,800
27,070

22,454
31,256

23,128
34,769

23,821
37,587

24,536
39,691

25,272
41,059

26,030
41,669

Year 2031

Year 2032

10,613
18,114
17,150
30,563
6,723
8,293 xxxxxxxxxxxxxx
Non-Appropriated Balance
Total Expenditures and Non-Appropriated Balance
30,563
Tax Required
0
Delinquency Computation % Rate
0
Amount of 2026 Ad Valorem Tax
0

120,000

100,000
80,000

CPA Summary

60,000
40,000

Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates

Budgeted Fund
Names
General

Ad Valorem Tax
Levy for 2025
0

MVT
Alloc

RVT
Alloc

Allocation for Year 2027
16/20M Veh
Commercial Veh
Alloc
Alloc

20,000

Watercraft
Alloc

0

Year 2028

Year 2029
Total Receipts

Year 2030

Total Expenditures

Year 2033

Unencumbered Cash Balance, Dec 31

Year 2034

Year 2035

Year 2036

reserve target (min of $100k)

84

State of Kansas
County Special District

Butler County

2027

NOTICE OF HEARING TO EXCEED REVENUE NEUTRAL RATE AND BUDGET HEARING
The Butler County Board of Commissioners, acting as the governing body of
Butler County Fire Districts and Butler County Sewer Districts
will meet on August 25, 2026 at 6:00 p.m. in the Butler County Courthouse
205 W. Central Ave., El Dorado, KS, for the purpose of hearing and answering objections of taxpayers relating to the proposed use of all funds and the amount of
ad valorem tax Revenue Neutral Rates. Detailed budget information Is available at the Butler County Administrative office and will be available at this hearing.
BUDGET SUMMARY
Proposed Budget 2027 Expenditures and Amount of 2026 Ad Valorem Tax establish the maximum limits
of the 2027 budget. Proposed Tax Rate is subject to change dependent on the final assessed valuation.

Special District Funds
Fire District #1 Andover 0110
Fire District #2 Augusta 0120
Fire District #3 Rose Hill 0130
Fire District #4 Cassoday 0140
Fire District #5 Rosalia 0150
Fire District #6 Latham 0160
Fire District #7 Benton 0170
Fire District #8 Douglass 0180
Fire District #9 Leon 0190
Fire District #11 Towanda 0198
Fire District #12 Potwin 0184

Prior Year Actual 2025

Current Yr Estimate 2026

Expenditures

Actual
Tax
Rate*

Expenditures

Actual
Tax
Rate*

Budget
Authority for
Expenditures

Amount of 2026
Ad Valorem Tax

July 1, 2026
Estimated
Valuation

602,768
396,416
1,085,533
70,115
87,191
78,924
272,010
200,179
108,756
221,313
21,137

12.682
4.568
8.830
6.514
4.616
9.330
4.565
6.351
5.986
4.549
4.501

659,628
413,630
1,199,087
79,089
86,671
82,080
275,250
255,972
115,540
375,550
135,531

12.386
4.231
8.471
5.561
3.827
7.362
3.932
7.239
5.459
6.483
4.471

665,452
398,690
1,268,830
83,490
84,330
84,410
233,680
255,250
132,215
424,620
124,370
3,755,337

572,492
340,750
1,094,410
75,890
72,220
75,200
191,710
218,220
114,246
386,190
112,810
3,254,136

48,351,550
85,648,060
126,448,278
12,003,752
20,181,628
10,083,206
63,144,146
30,687,045
20,220,196
55,111,446
24,881,290
496,760,597

112,623
68,091
302,432
328,831
32,785
102,128
30,563

0
0
0
0
0
0
0

Sewer Dist #09 (Rosalia - 0206)
Sewer Dist #10 (Fox Lake - 0208)
Sewer Dist #12 (Dennett Tracks - 0212)
Sewer Dist #15 (Prospect - 0214)
Sewer Dist #16 (Wildlife Estates - 0216)
Sewer Dist #17 (Beaumont - 0218)
Sewer Dist #19 (Northridge - 0220)

15,583
29,329
66,937
124,502
11,884
10,499
18,114

17,150
8,800
20,100
77,000
11,700
7,190
17,150

Proposed Budget Year 2027
Proposed
Estimted Tax
Rate*
11.840
3.978
8.655
6.322
3.578
7.458
3.036
7.111
5.650
7.007
4.534

Revenue
Neutral Rate**
12.000
4.085
8.128
5.958
3.521
6.986
3.676
7.007
4.763
6.186
4.454

*Tax rates are expressed in mills
**Revenue Neutral Rate as defined by KSA 79-2988
Ryan Adkison
Finance Director

Page No.

85

Board of County Commissioners Agenda Item Report
Agenda Item No. 4
Submitted by: Travis Cornell
Submitting Department: Facilities Management
Meeting Date: September 15, 2026
SUBJECT
Painting the Western Tag Office.

RECOMMENDATION
Consider approving the winning bid for painting the Western Tag Office.

ATTACHMENTS
• Tabulation for Western Tag.pdf
BACKGROUND
The Western Tag Office is in need of a have a fresh coat. The outside is starting to get rust spots and
needs to be treated and covered before more damage is done.
ANALYSIS
By approving we can get the building sealed and looking better for the public.
FINANCIAL CONSIDERATION
Its in the CIP for this year. PN: 003029
LEGAL CONSIDERATION
NA
COMMISSIONER SIGNATURE REQUIRED
Yes
RECOMMENDED ACTION
I Commissioner _______________ move to approve/disapprove to award painting bid to West & Co
Painting in the amount of $6,621.74 for the Western Tag Office.

86

87

88

Board of County Commissioners Agenda Item Report
Agenda Item No. 5
Submitted by: Curtis Mader
Submitting Department: Public Works
Meeting Date: September 15, 2026
SUBJECT
Road and Bridge Tire Purchases
RECOMMENDATION
Consider approving tire bids from multiple suppliers.
ATTACHMENTS
• 2026 Tire Bid Tabulation.pdf
BACKGROUND
Each year, the Department of Public Works solicits bids for the purchase and delivery of tires among
other items needed for its fleet of equipment. In January 2026, the Board of County Commissioners
authorized the Department of Public Works to solicit bids for several annual commodity purchases
including tire purchases. Bids have been requested from tire vendors with a business location in Butler
County.
ANALYSIS
The Department of Public Works has reviewed and analyzed the submitted tire bids and has identified
the recommended distributors. I have attached a spreadsheet outlining low bid on most of the tires
selected. If a tire was selected that was not low bid, the tire will be in red.
FINANCIAL CONSIDERATION
These items are budgeted for purchase each year and will be paid out of Road and Bridge 0041-0416403-000 Tires and a journal entry transfer to Landfill and Noxious Weed for their tires.
LEGAL CONSIDERATION
None
COMMISSIONER SIGNATURE REQUIRED
No
RECOMMENDED ACTION
I, Commissioner _____________, move to accept the tire bid shown in the attached "2026 Tire Bid
Tabulation".

89

2026 BUTLER COUNTY TIRE PURCHASES

Firestone

Item #

Size

Type/EXAMPLE

Total
Quantity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42

11R22.5
11R22.5®
12-16.5
13/80 R20
14.9R24
17.5R25
205 75 R14
ST205 75 R15
215 75R17.5 (f)
225 70R19.5
225 70R19.5(f)
ST 225/75 R15
235 75 R17.5(f)
245 70R17 (f)
245 75R17(r)
265 60R18
265 70R17(f)
265 70R17
265 75R16
275 70R18
275 70R18
29.5R25
29.5R29
295/75R22.5(f)
295/75R22.5®
315 80R22.5(f)
380 85R24(f)
385/65R22.5
480/80R38
LT225/75R16
LT235 65R16
ST235 80R16
ST235 85R16
LT265/70R17
LT265/70R17
LT265/70R17
LT275/65R17
295/75R22.5 (F)
295/75R22.5 ®
425/65R22.5
20.5 R25
265/70R17

Firestone FD 663 16 ply Load H
Iron Man / Iron man I-19A Load H
Bobcat 14 Ply Tubeless Skidsteer Tire
E20 Pilot X Michelin Smooth Tire
Titan Hi-traction Lug All-Purpose or EQUIVALENT
Hercules HDR 325
Load D
TRAILER TIRE (Load D) 10 ply
Firestone FS 561
Faulken BI 850 14 ply
Hercules Strong Guard HRA Load G 14 Ply
Trailer Tires 12 Ply
Ironman Gen 2 I-19A (Load Range J 18 PR)
FIRESTONE TRANSFORCE HT 10 ply
Toyo Open Country AT III (Load Range E)
Toyo Open Country AT III (Load Range E)
Firestone Transforce At 10 ply
Toyo Open Country AT III (Load Range E)
Firestone destination M/T 2 10 ply
Firestone Transforce AT 10 ply
Toyo Open Country AT III (Load Range E)
Michelin XHA 2
Michelin XTS
Firestone FS561 Load H
Firestone FD663 Load H
Firestone FS400 Load L 20 Ply Ironman
Firestone All Traction DT
Continental HTR2 20 PLY
Titan Hi-traction Lug All-Purpose
Firestone Transforce HT/Hercules Terra Trac (10 Ply)
Firestone Transforce HT 10 ply
Advance GL 285T 14 ply
FIRESTONE R4S, HT
COOPER DISCOVER S/T
FIRESTONE Destination M/T2 10PR
Firestone Destination X/T
Toyo Open Country AT III (Load Range E)
Firestone FS561 Load H
Firestone FD663 Load H
Hankook Smart AM15 Load L
Bridgestone V-Steel Ultra Traction
Firestone Destination M/T 2 10ply

79
4
8
2
2
0
1
13
8
9
16
12
18
2
2
4
4
16
4
8
4
2
2
2
4
32
3
4
2
36
2
2
4
4
15
10
4
2
4
1
0
16

Unit Price
$ 477.78
$ 311.85
$ 400.00
$ 575.00
$ 70.00
$ 129.00
$ 356.00
$ 385.00
$ 200.00
$ 130.00
$ 205.00
$ 190.00
$ 245.00
$ 265.00
$ 225.00
$ 265.00
$ 250.00
$ 230.00
$ 315.00
$ 3,200.00

$ 420.00
$ 435.00
$ 1,200.00
$ 1,650.00
$ 150.00
$ 189.00

$ 285.00
$ 250.00
$ 230.00
$ 648.00
$ 4,901.00
$ 600.00
$ 1,000.00
$ 260.00

Unit Price
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

37,744.62
1,247.40
3,200.00
1,150.00
70.00
1,677.00
2,848.00
3,465.00
3,200.00
1,560.00
3,690.00
380.00
490.00
1,060.00
900.00
4,240.00
1,000.00
1,840.00
1,260.00
6,400.00
1,680.00
13,920.00
3,600.00
3,300.00
5,400.00
378.00
1,140.00
3,750.00
2,300.00
1,296.00
19,604.00
600.00
4,160.00

$

21,422.40

Pomp's

Discription Quoted

Carlisle 400 mx Skid Steer
Firestone Super All Trac
Hi Run St 100
Samson GL28ST

Ironall Steel

Double Coin Earthmover

Ironman Gen2 1-31M

FireStone 149B All Traction

FS650
Ironman Gen2 1-42W
Hurcules

Unit Price
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

374.15
357.50
320.00
1,156.20
452.39
1,479.89
90.00
88.00
306.43
317.50
320.99
160.00
235.63
147.40
165.75
173.55
181.57
154.70
188.94
185.59
185.59
6,454.50
8,074.08
425.63
369.18
503.82
744.54
629.37
1,431.65
127.97
138.02
195.00
140.03
154.70
208.37
196.98
250.00
425.63
369.18
730.29
208.37

Unit Price

Discription Quoted

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

29,557.85
F/S FD663 #211206
1,430.00
F/S FS561A # 012710
2,560.00
Maxam MS907
2,312.40
Michelin E20 # 06569
904.78
F/S SAT 11 #008559
F/S VERSABUILT AT
90.00
Fortunoe ST101
1,144.00
Synergy ST801
2,451.44
F/S FS561 # 248511
2,857.50
F/S Transforce AT2 # 004195
5,135.84
F/S FS561 # 248426
1,920.00
Transeagle all steel 14 ply
4,241.34
Advance GR-A1 18 ply
294.80
F/S Transforce HT2 #002767
331.50
F/S Dest AT2 # 013915
694.20
F/S Dest AT2 # 014740
726.28
F/S Transforce AT2 # 013868
2,475.20
F/S Dest AT2 3 014434
755.76
F/SDSTN MT2 # 245604
1,484.72
F/S Transforce AT2 # 013989
742.36
F/S Transforce AT2 #013989
12,909.00
Michelin XHA 2 3 82493
16,148.16
Michelin XTS # 46731
851.26
F/S FS592 # 003138
1,476.72
F/S FD663 # 281050 14 ply only
16,122.24
F/S FS400 # 004168
2,233.62
F/S Performer EVO # 003167
2,517.48
F/S FS818 # 247780
2,863.30
F/S RAD AT 23 # 362341
4,606.92
F/S Transforce HT3 # 013886
276.04
F/S Trans CV # 004709
390.00
Transeagle Allsteel
560.12
F/S Transforce HT3 3 013892
618.80
F/S Dest AT2 # 014434
3,125.55
F/S DSTN MT2 # 245723
1,969.80
F/S Dest X/T # 004373
1,000.00 Yokohama Geolander A/T (Load 115)
851.26
F/S FS592 # 003138
1,476.72
F/S FD663 # 281050 14 ply only
730.29
F/S FS818 # 241235
1,960.20
Bridgestone VUTDG2 # 420344
3,333.92
F/S DSTN MT2 # 245723

$

115,634.43

90

Board of County Commissioners Agenda Item Report
Agenda Item No. 6
Submitted by: Roxanne Jones
Submitting Department: Administration
Meeting Date: September 15, 2026
SUBJECT
Revised AR 09-08 Policy on Health Insurance Premiums
RECOMMENDATION
Consider approval of a revision to Administrative Regulation 09-08 a policy stipulating health
insurance premiums associated with the County Wellness program
ATTACHMENTS
• Proposed_Health_Insurance_premium_policy_2023.docx
• Redline_Health_Insurance_premium_policy_2023.docx
• 2026 Butler County_HRA Reimbursement.pdf
• 2026 Butler County Premiums.pdf
• 2026 Butler County_Flex Spending.pdf
• HDHP Vitiality Incentive Proposal Comparison.pdf
BACKGROUND
County Health insurance premiums over the last decade have risen dramatically. The County
Commission approved contracting with Vitality for the County’s wellness program in 2008. In 2009
the Commission approved a policy specifically designed to get employees engaged in health awareness.
The original policy was a three tier policy which addressed three main components, tobacco usage,
health awareness, and wellness planning. Employees are required to participate or they are penalized by
increased premiums for non-participation. At the time of inception the County Administrator met with
every employee in the organization and explained the policy and answered questions from employees to
address their concerns. The program has worked and has been fairly well received. The current policy
requires participation in three main components or employees are penalized by a 5% increase to their
health insurance premium for each component goal they did not reach. The first component is
completion of a biometric screening. the second component is tobacco utilization, where as employees
are required to be tobacco free or pay an additional premium. The third component is health awareness,
where employees and spouses are required to see their participating physician and receive a well man or
well woman exam (physical). The maximum an employee could be penalized is 15% if on a single plan
and 25% on a family plan. Employees will has until September 15 each year to meet the goals before
they were penalized. Spouses were also required in 2014 to participate in biometric screens which the
county does allow them to participate in at no cost if they choose. Due to new law requirements as part
of the affordable care act, and the need to better engage spouses there were modifications of the policy
in 2014. Staff believes strengthening the policy by encouraging better health behaviors will help
maintain or decrease our health care costs. Annually this policy needs to be revised to address trends in
the market and to further encourage healthier behaviors.
ANALYSIS
There has been continued success seen within the wellness program, with the highest percentage
attributed to members covered under the PPO plan. Participation from employees enrolled in the HDHP

91

account for a much lower percentage as the premium surcharge for non-compliance is significantly less
than the PPO plan. The goal of any wellness program is to encourage covered members to be proactive
with their health and take ownership in the process. We are proposing the premium incentives on the
HDHP be updated to a 5% equivalent of the PPO plan. Please see 2026 Butler County Premiums
attachment. In addition we are recommending the following changes in two areas for the 2026-2027
plan year: Update the Flexible Spending Maximum Annual Election to $3,400 for the Health Care FSA,
rollover amount of $680, and $7,500 for the Dependent Care FSA. Please see Flex Spending
attachment. Lastly, recommend increasing the max reimbursement for medical claims from the HRA
(Spousal Health Reimbursement Account) to $4,400 Single / $8,800 Family. These dollar amounts
would be equivalent to the new plan year HRA deductibles.
FINANCIAL CONSIDERATION
None
LEGAL CONSIDERATION
None
COMMISSIONER SIGNATURE REQUIRED
No
RECOMMENDED ACTION
I Commissioner _________________ move to approve/disapprove the revised Administrative
Regulation 09-08, a policy stipulating health insurance premiums associated with the County Wellness
program and proposed changes to the Health Reimbursement Account and Flexible Spending /
Dependent Care Accounts.

92

BUTLER COUNTY, KANSAS
HEALTH INSURANCE PREMIUM POLICY
AR-09-08
Revised 9/23/14, 9/6/16, 08/16/17, 9/24/19, 10/25/2022, 8/29/2023 and 09/15/2026
A.

BACKGROUND
In 2008 Butler County continued to see inflated premiums related to the County Health
Insurance Program. The Health Insurance Committee was tasked at reviewing and
recommending approaches to Wellness programs that would assist the County in reducing its
health care costs. Wellness programs have been shown to gradually decrease the health
insurance cost of a user over time. Other factors such as premium adjustments for behaviors that
affect one’s health, such as smoking and tobacco usage are key criteria. The focus of the County
will be in controlling health insurance costs and this program will serve as the baseline approach
to achieving this goal.

B.

PURPOSE
It is the intent of this policy to be positive and pro-active in the successful engagement
of the health insurance participants (employee, retiree and spouses) with establishing healthier
behaviors, by encouraging them with the ability to maintain their current employee or retiree
participation rate. The program will focus on encouraging healthy choices by the participants in
five areas; tobacco usage, biometric screening, nutrition education or individual health (dental
exam or flu shot) and wellness (Vitality) participation.

C.

POLICY
1. A premium penalty e q u i v a l e n t t o 5 % o f t h e P P O p l a n will be assessed in
addition to the current employee or retiree participation rate to any employee or retiree
utilizing the County’s Health Insurance, who fails to complete a biometric screening
(Vitality Check) and the Vitality Health Review (VHR) on or before September 15th of
each year, or who’s spouse, if on a family plan fails to complete a biometric screening
(Vitality Check) and the Vitality Health Review (VHR) on or before September 15th of
each plan year. Participants may complete this by participating in a company sponsored
screening event, or by taking the Vitality Check Form found on the
www.powerofvitality.com website to your personal physician for completion. Once your
physician completes the form you are responsible for submitting this to Vitality for credit.
If you complete the screening at a company screening event, the results will be
automatically sent to Vitality.
2. A premium penalty equivalent to 5% of the PPO plan will be assessed in addition to the
current employee or retiree participation rate to any employee or retiree utilizing the County’s
Health Insurance, who does not provide a negative tobacco usage screen or complete a
reasonable alternative standard on or before September 15th each year or who’s spouse, if on
a family plan, does not provide a negative tobacco usage screen or complete a reasonable
alternative standard on or before September 15th each plan year. Employees/retirees and
spouses, if on a family plan, will be required to have a negative Cotinine level documented
in the Vitality system either through the company on-site screening or through your medical
provider.
93

3. A premium penalty equivalent to 5% of the PPO plan will be assessed in addition to the
current employee or retiree participation rate to any employee or retiree utilizing the
County’s Health Insurance, who does not provide an Annual Physical Credit Form to Human
Resources on or before September 15th of each plan year. Employees/retirees and spouses, if
on a family plan, will be required to have an Annual Physical completed by your medical
provider and the form submitted to Human Resources.

Single
Employee

Married
Employee

Spouse

Description

Policy #1

5%

5%

5%

Policy #2

5%

5%

5%

Policy #3

5%

5%

5%

Total

15%

15%

15%

Employee/Retiree (and Spouse if family plan)
completing Vitality/Biometric Screening and
VHR
Employee/Retiree (and Spouse if family plan)
Negative Cotinine (Tobacco) test.
Employee/Retiree (and Spouse if family plan)
completing an Annual Physical Exam
Max surcharge is 10% on Single or Family Plan
and max surcharge per policy tier is 5%, equivalent
to the PPO plan,

D.

PROCEDURE
1. All objectives must be met before September 15th of each plan year as the County will run a
report on October 1st each year from Vitality and other providers indicating completion of
each objective by the employee/retiree and spouse (if on family plan).
2. Lack of verification by the deadline of September 15th of each plan year will result in premium
adjustments of 5% for each objective not met in addition to the current employee participation
rate for the following plan year.
3. The Maximum surcharge per plan is 15% and the maximum surcharge per policy tier will be
5%, equivalent to the PPO plan.

94

BUTLER COUNTY, KANSAS
HEALTH INSURANCE PREMIUM POLICY
AR-09-08
Revised 9/23/14, 9/6/16, 08/16/17, 9/24/19, 10/25/2022, 8/29/2023 and 09/15/2026
A.

BACKGROUND
In 2008 Butler County continued to see inflated premiums related to the County Health
Insurance Program. The Health Insurance Committee was tasked at reviewing and
recommending approaches to Wellness programs that would assist the County in reducing its
health care costs. Wellness programs have been shown to gradually decrease the health
insurance cost of a user over time. Other factors such as premium adjustments for behaviors
that affect one’s health, such as smoking and tobacco usage are key criteria. The focus of the
County will be in controlling health insurance costs and this program will serve as the baseline
approach to achieving this goal.

B.

PURPOSE
It is the intent of this policy to be positive and pro-active in the successful engagement
of the health insurance participants (employee, retiree and spouses) with establishing healthier
behaviors, by encouraging them with the ability to maintain their current employee or retiree
participation rate. The program will focus on encouraging healthy choices by the participants
in five areas; tobacco usage, biometric screening, nutrition education or individual health
(dental exam or flu shot) and wellness (Vitality) participation.

C.

POLICY
1. A premium penalty e q u i v a l e n t t o 5 % o f t h e P P O p l a n will be assessed in
addition to the current employee or retiree participation rate to any employee or retiree
utilizing the County’s Health Insurance, who fails to complete a biometric screening
(Vitality Check) and the Vitality Health Review (VHR) on or before September 15th of
each year, or who’s spouse, if on a family plan fails to complete a biometric screening
(Vitality Check) and the Vitality Health Review (VHR) on or before September 15th of
each plan year. Participants may complete this by participating in a company sponsored
screening event, or by taking the Vitality Check Form found on the
www.powerofvitality.com website to your personal physician for completion. Once your
physician completes the form you are responsible for submitting this to Vitality for credit.
If you complete the screening at a company screening event, the results will be
automatically sent to Vitality.
2. A premium penalty equivalent to 5% of the PPO plan will be assessed in addition to the
current employee or retiree participation rate to any employee or retiree utilizing the
County’s Health Insurance, who does not provide a negative tobacco usage screen or
complete a reasonable alternative standard on or before September 15th each year or who’s
spouse, if on a family plan, does not provide a negative tobacco usage screen or complete a
reasonable alternative standard on or before September 15th each plan year.
Employees/retirees and spouses, if on a family plan, will be required to have a negative
Cotinine level documented in the Vitality system either through the company on-site
screening or through your medical provider.
95

3. A premium penalty equivalent to 5% of the PPO plan will be assessed in addition to the
current employee or retiree participation rate to any employee or retiree utilizing the
County’s Health Insurance, who does not provide an Annual Physical Credit Form to Human
Resources on or before September 15th of each plan year. Employees/retirees and spouses, if
on a family plan, will be required to have an Annual Physical completed by your medical
provider and the form submitted to Human Resources.

Single
Employee

Married
Employee

Spouse

Description

Policy #1

5%

5%

5%

Policy #2

5%

5%

5%

Policy #3

5%

5%

5%

Total

15%

15%

15%

Employee/Retiree (and Spouse if family plan)
completing Vitality/Biometric Screening and
VHR
Employee/Retiree (and Spouse if family plan)
Negative Cotinine (Tobacco) test.
Employee/Retiree (and Spouse if family plan)
completing an Annual Physical Exam
Max surcharge is 10% on Single or Family Plan
and max surcharge per policy tier is 5%, equivalent
to the PPO plan,

D.

PROCEDURE
1. All objectives must be met before September 15th of each plan year as the County will run a
report on October 1st each year from Vitality and other providers indicating completion of
each objective by the employee/retiree and spouse (if on family plan).
2. Lack of verification by the deadline of September 15th of each plan year will result in
premium adjustments of 5% for each objective not met in addition to the current employee
participation rate for the following plan year.
3. The Maximum surcharge per plan is 15% and the maximum surcharge per policy tier will
be 5%, equivalent to the PPO plan.

96

Spousal Health Reimbursement Account
Butler County is offering a Spousal Health Reimbursement Account (HRA) option to decrease your out-of-pocket
medical costs:
If you are covered on the Butler County medical plan during the 2025-2026 plan year, you have the opportunity to
elect the Spousal HRA and have your out-of-pocket medical costs (copays, deductible claims, coinsurance claims)
reimbursed.
Through this HRA option, an employee and their covered spouse/family:


Currently covered in 2025-2026 on the County’s medical plan or already enrolled in the Spousal HRA



Can elect to move enrollment to a spouse’s employer-sponsored medical plan



Sign up for the Spousal HRA with Butler County



The Spousal HRA will reimburse any copays, deductible and coinsurance amounts for covered services under
the spouse’s health plan



The max reimbursement for medical claims from the HRA will be up to $4000 single/$8000 family



Up to $3600 annually in premium reimbursement if your spouse’s plan has higher premiums. You will be
required to submit monthly documentation of cost to Surency for reimbursement.

Who is Eligible
Employees and their covered spouse/family currently enrolled in County’s 2025-2026 medical plan or already enrolled
in the Spousal HRA. Your spouse/family must have access to an employer-sponsored ACA qualifying group health plan
thru their employer. It cannot be an individual policy, Medicare, or Medicaid.
Enrollment and Cost
Employees can elect to enroll in the HRA and waive the County’s health plan during annual enrollment period or
during a qualifying event period. Employees will pay a monthly cost of $10 single/$20 family for HRA enrollment.
Retirees are eligible (monthly enrollment is $25 single/$50 family).
Reimbursement Process
Participants will submit Explanation of Benefits (EOBs) from the employer-sponsored health plan to the HRA to receive
reimbursement for out of pocket medical plan costs.
Note: Members who enroll in an HRA may not also contribute to an HSA.

21

97

Medical Benefit Premiums
PPO Plan 1 Rates (Semi Monthly 24 per yr) 0% Vitality
Employee Contribution

County Contribution

Employee

$86.91

$347.62

Family

$192.15

$768.59

Employee Contribution

County Contribution

Employee

$91.26

$343.27

Family

$201.76

$758.98

Employee Contribution

County Contribution

Employee

$95.60

$338.93

Family

$211.37

$749.37

Employee Contribution

County Contribution

Employee

$100.38

$334.15

Family

$221.94

$738.80

PPO Plan 1 Rates 5% Vitality

PPO Plan 1 Rates 10% Vitality

PPO Plan 1 Rates 15% Vitality

HDHP 2 Rates (Semi Monthly 24 per yr) 0% Vitality
Employee Contribution

County Contribution

Employee

$49.03

$345.78

Family

$104.09

$764.54

Employee Contribution

County Contribution

Employee

$53.38

$341.43

Family

$113.70

$754.93

Employee Contribution

County Contribution

Employee

$57.72

$337.09

Family

$123.31

$745.32

Employee Contribution

County Contribution

Employee

$62.50

$332.31

Family

$133.88

$734.75

HDHP 2 Rates 5% Vitality

HDHP 2 Rates 10% Vitality

HDHP 2 Rates 15% Vitality

HDHP 3 Rates (Semi Monthly 24 per yr) 0% Vitality
Employee Contribution

County Contribution

Employee

$5.25

$345.78

Family

$10.50

$764.54

HDHP 3 Rates 5% Vitality

12

98

Flexible Spending Accounts
The Flexible Spending Account (FSA) plan with Surency Life and Health allows you to set aside pre-tax dollars to cover
qualified expenses you would normally pay out of your pocket with post-tax dollars. The plan is comprised of a health
care spending account and a dependent care account. You pay no federal or state income taxes on the money you place
in an FSA.

How an FSA works:


Choose a specific amount of money to contribute each pay period, pre-tax, to one or both accounts during the
year.



The amount is automatically deducted from your pay at the same level each pay period.



As you incur eligible expenses, you may use your flexible spending debit card to pay at the point of service OR
submit the appropriate paperwork to be reimbursed by the plan.

Important rules to keep in mind:


The IRS has a strict “use it or lose it” rule. If you do not use the full amount in your FSA, you will lose any
remaining funds. On the Health Care FSA, up to of $680 unused funds can carryover into the 2027-2028 plan
year. Dependent Care FSA has no carryover.



Once you enroll in the FSA, you cannot change your contribution amount during the year unless you
experience a qualifying life event.



You cannot transfer funds from one FSA to another.

Please plan your FSA contributions carefully, as any funds not used by the end of the year will be forfeited. Re-enrollment
is required each year.

Maximum Annual Election in 2026
Health Care FSA

$3,400

Dependent Care FSA

$7,500

Butler County’s Health FSA plan runs from November 1, 2026 – October 31, 2027. This plan allows a runout period
following the plan year, which will end on January 1st, 2028. Employees are eligible to submit eligible expenses that are
incurred in the 2026-2027 plan year to be paid or reimbursed. After the runout period, eligible employees may carryover
up to $680 to use in the 2027-2028 plan year. You must re-enroll in the FSA the next plan year to rollover unused
funds. If the plan participant fails to complete enrollment for the following plan year, the participant forfeits all rights to
carryover any FSA amounts from the preceding plan year.
HCFSA funds may be used for expenses not covered by your medical, dental and vision plans. These expenses included
copays, deductibles, contact lenses, glasses, dental expenses including orthodontia, prescription drugs, some over the
counter drugs, LASIK vision surgery and more. View IRS or Surency website for more coverage information
https://www.surency.com/flex/eligible-expenses

99
24

Butler County’s Dependent Care FSA plan runs from November 1st, 2026 – October 31st, 2027. This plan allows a runout
period following the plan year, which will end on January 1st, 2028. If you are married but filing separately, IRS regulations
limits the use of the DCFSA to $7500 each year, $3750 each. Employees are eligible to submit eligible expenses that were
incurred in the 2026-2027 plan year to be paid or reimbursed by January 1, 2028. There is no carryover for unspent
Dependent Care FSA funds.
DCFSA funds can be used for child care expenses for a child under the age of 13 or an eligible dependent that’s physically
or mentally incapable of self care, such as an invalid parent. If you claim the dependent care credit on your tax return or
collect compensation through your DCFSA, you must report the name, address tax payer identification number of each
dependent care provider.
Limited Purpose FSA is available to members enrolled in an HDHP medical plan and would like to utilize an FSA for
dental or vision out of pocket expenses.

Members enrolled in an HSA, which is paired with the HDHP, cannot also

contribute to the traditional HCFSA. But these members can contribute to the Limited Purpose FSA. Remember that a
Limited Purpose Health Care FSA does have the runout period for filing claims and also carries the use it or lose it
spending deadlines. Plan contributions accordingly.
Please plan your FSA contributions carefully, as any unused funds will be forfeited. Re-enrollment is required each year
to rollover up to $680 of unspent funds at the end of the 2026-2027 plan year.

Life and AD&D
Administered by The Hartford
Butler County Kansas provides Basic Life and AD&D benefits to eligible
employees at no cost to you! The Life insurance benefit will be paid to your
designated beneficiary in the event of death while covered under the plan.
The AD&D benefit will be paid in the event of a loss of life or limb by
accident while covered under the plan. This policy has conversion and/or
portability rights. Contact The Hartford in the event of employment
termination.

Basic Life policy provided at no cost to you!
Life and AD&D
Benefit Maximum

$20,000

Policy reduces 30% at age 65, and an additional 15% at age 70. Retirees terminate at age 65.
Remember to update your beneficiary!

100
25

Medical Premiums for 11/1/2025
Per pay period deductions based on 24 pay periods

Wellness Tier
PPO

Employee

Employer

Contributions

Contributions

0%
Single
Family

$
$

86.91
192.15

$
$

347.62
768.59

5%
Single
Family

$
$

91.26
201.76

$
$

343.27
758.98

10%
Single
Family

$
$

95.60
211.37

$
$

338.93
749.37

15%
Single
Family

$
$

100.38
221.94

$
$

334.15
738.80

HDHP Opt 2

Employee
Contributions

Employer
Contributions

0%
Single
Family

$
$

49.03
104.09

$
$

345.78
764.54

5%
Single
Family

$
$

51.48
109.29

$
$

343.33
759.34

10%
Single
Family

$
$

53.93
114.50

$
$

340.88
754.13

15%
Single
Family

$
$

56.63
120.23

$
$

338.18
748.40

101

HSA Contribution
Single
Family

$750.00
$1,500.00

HDHP Opt 3

$
$

31.25
62.50

Employee
Contributions

Employer
Contributions

0%
Single
Family

$
$

5.25
10.50

$
$

345.78
764.54

5%
Single
Family

$
$

5.51
11.03

$
$

345.52
764.01

10%
Single
Family

$
$

5.78
11.55

$
$

345.25
763.49

15%
Single
Family

$
$

6.07
12.13

$
$

344.96
762.91

$
$

27.08
89.58

HSA Contribution
Single
Family

$650.00
$2,150.00

Dental
Single
Family

Employee Contributions semi monthly
$3.64
$8.76

102

RETIREE
PPO

Retiree
Premiums

0%
Single
Family

$
$

434.53
960.74

5%
Single
Family

$
$

456.25
1,008.77

10%
Single
Family

$
$

477.98
1,056.81

HDHP Opt 2

Retiree
Premiums

0%
Single
Family

$
$

394.81
868.63

5%
Single
Family

$
$

414.55
912.06

10%
Single
Family

$
$

434.29
955.49

$

31.25

HSA Contribution
Single

$750.00

103

Family

$1,500.00

$

RETIREE
HDHP Opt 3

62.50

Retiree
Premiums

0%
Single
Family

$
$

354.99
747.48

5%
Single
Family

$
$

372.73
784.86

10%
Single
Family

$
$

390.49
822.23

$
$

27.08
89.58

HSA Contribution
Single
Family

$650.00
$2,150.00

104

Proposed Medical Premiums for 11/1/2026
Per pay period deductions based on 24 pay periods

Wellness Tier
PPO

Employee

Contributions
0%
Single
Family

$
86.91
$ 192.15

5%
Single
Family

$
91.26
$ 201.76

10%
Single
Family

$
95.60
$ 211.37

15%
Single
Family

$ 100.38
$ 221.94

HDHP Opt 2

Employee
Contributions

0%
$
49.03
$ 104.09

Single
Family
5%
Single
Family

$
$

53.38
113.70

10%
Single
Family

$
$

57.72
123.31

15%
Single
Family

$
$

62.50
133.88

105

HSA Contribution
Single
Family

750
1500

HDHP Opt 3

31.25
62.5

Employee
Contributions

0%
$
$

5.25
10.50

Single
Family

$
$

9.60
20.11

10%
Single
Family

$
$

13.94
29.72

15%
Single
Family

$
$

18.72
40.29

Single
Family
5%

HSA Contribution
Single
Family

650
2150

27.08
89.58

106

107

108

or 11/1/2026

24 pay periods

Employer

Contributions

PPO Tier Difference

$
$

347.62
768.59

$
$

343.27
758.98

$
$

4.35
9.61

$
$

338.93
749.37

$
$

4.34
9.61

$
$

334.15
738.80

$
$

4.78
10.57

Employer
Contributions

Annual Savings Value

345.78
764.535

343.33
759.335

340.88
754.125

338.18
748.395

$
$

(323.28)
(714.96)

109

Employer
Contributions

Annual Savings Value

345.78
764.535

345.52
764.005

345.25
763.485

344.96
762.905

$
$

(323.28)
(714.96)

110

Board of County Commissioners Agenda Item Report
Agenda Item No. 1
Submitted by: Anna Wealand
Submitting Department: Administration
Meeting Date: September 15, 2026
SUBJECT
Vouchers Dated 09/15/2026
RECOMMENDATION
Approval of Vouchers
ATTACHMENTS
• 2026-09-15 AP Packet-Public.pdf
BACKGROUND
N/A
ANALYSIS
N/A
FINANCIAL CONSIDERATION
Total warrants $2,115,675.82.
LEGAL CONSIDERATION
N/A
COMMISSIONER SIGNATURE REQUIRED
Yes
RECOMMENDED ACTION
Commissioner ________________________ motioned to approve vouchers dated September 15, 2026,
in the amount of $2,115,675.82.

111

ACCOUNTS PAYABLE VOUCHERS
APPROVED BY
BOARD OF COUNTY COMMISSIONERS
VOUCHERS DISAPPROVED:

VOUCHERS APPROVED EXCEPT AS INDICATED:

CHECK NO:

BY:

___________________________

__________________________ ____________________________________________
COMMISSION CHAIRMAN

___________________________

__________________________ _____________________________________________
COMMISSIONER

___________________________

__________________________ _____________________________________________
COMMISSIONER

___________________________

__________________________ _____________________________________________
COMMISSIONER

___________________________

__________________________ _____________________________________________
COMMISSIONER

09/15/26
Regular Accounts Payable to Approve
Regular A/P
Encumbrance Payments
Handchecks
Subtotal Accounts Payable to Approve

$591,898.57
$213,891.84
$0.00
$805,790.41

Other payments already processed
AP Date: 08/28/26
AP Date: 9/08/2026
AP Date: 9/09/2026
AP Date: 9/10/2026
Payroll:
Purchase Cards
Subtotal: Other payments already processed

$55,392.59
$4,449.29
$1,200.69
$300.74
$1,248,542.10
$0.00
$1,309,885.41

Total payments processed

$2,115,675.82

112

Ck Date
253095

8/28/2026 Check Report

pr_check_date
8/28/2026

Vendor Name
Evergy, INC.

Check Total
$ 55,393

113

Ck Date
253096
253097
253098
253099
253100
253101
253102
253103

9/8/2026 Check Report

pr_check_date
9/8/2026
9/8/2026
9/8/2026
9/8/2026
9/8/2026
9/8/2026
9/8/2026
9/8/2026

Vendor Name
AT&T, Inc.
Broadstroke Inc.
Butler Electric Cooperative
Kansas Gas Service
Mid-American Credit Union
The Hartford
Twin Valley Telephone
Verizon Wireless

Check Total
$
158
$
2,317
$
116
$
1,296
$
179
$
107
$
149
$
126

114

Ck Date
253128

9/9/2026 Check Report

pr_check_date
9/9/2026

Vendor Name
Weston L Bratton

Check Total
$
1,201

115

Ck Date
253267

9/10/2026 Check Report

pr_check_date
9/10/2026

Vendor Name
Evergy, INC.

Check Total
$
301

116

Ck Date
253129
253130
253131
253132
253133
253134
253135
253136
253137
253138
253139
253140
253141
253142
253143
253144
253145
253146
253147
253148
253149
253150
253151
253152
253153
253154
253155
253156
253157
253158
253159
253160
253161
253162
253163
253164
253165
253166
253167
253168
253169
253170
253171
253172
253173
253174
253175

9/15/2026 Check Report

pr_check_date
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026

Vendor Name
AceK9
Adams, Kari
Advantage Computer Enterprises Inc
Alan's Excavating, Inc.
Allied Technical Consultants Inc
American Control & Engineering Service
Amie Carey
Andover Auto Body LLC
APAC-Kansas, Inc.
Assured Occupational Solutions
Augusta Collision Center, LLC
Barnes, Philip
Bauer, Tony
Baysinger Police Supply, Inc.
Benchmark Government Solutions, LLC
Bob Barker Company Inc
Bob Bergkamp Construction Co., Inc.
Boucher, Martha Jane
Brady Industries of Kansas LLC
Broadstroke Inc.
Brooks, Verba
Brzycki, Cynthia
Butler County Times-Gazette
C & C Group
City Blue Print, Inc.
City of Andover
City Wide Facility Solutions-Wichita
Clemons, Angela
Collins, Geneva c/o Robert Collins
Constance Kuecker
Cooper, Rhonda
Dalton, Diana
Datavant LLC
Delta Dental of Kansas
Dutcher, Christi
Ebben, Tom
Epp's Service, Inc.
Equine-Reproduction.com LLC
Fastenal Company
First Light Home Care of Wichita
First Wireless, Inc.
Fisher, Randy
Floyd, Susan
Foley Industries
Forpahl, Betty
Galls LLC
Gardner, Cynthia

Check Total
$
336
$
104
$
7,677
$ 175,277
$
3,250
$
2,537
$
1,073
$
8,433
$ 154,752
$
600
$
86
$
59
$
383
$
798
$ 31,044
$
624
$
3,077
$
235
$
4,800
$
9,770
$
241
$
516
$
220
$
640
$
192
$
562
$
996
$
486
$
497
$
83
$
300
$
420
$
43
$
1,363
$
42
$
58
$
584
$
800
$
1,188
$
325
$
5,174
$
94
$
133
$
9,960
$
30
$
361
$
153

117

Ck Date
253176
253177
253178
253179
253180
253181
253182
253183
253184
253185
253186
253187
253188
253189
253190
253191
253192
253193
253194
253195
253196
253197
253198
253199
253200
253201
253202
253203
253204
253205
253206
253207
253208
253209
253210
253211
253212
253213
253214
253215
253216
253217
253218
253219
253220
253221
253222

9/15/2026 Check Report

pr_check_date
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026

Vendor Name
Gentry, Martha
Gregg, Susan
Grimes, Rita
Haines, Gerald E
Harder Family Practice, PA
Hayden Tower Service, Inc
Heartland Towing Inc
Hiebert, Greg
House, Susan
Hunt, Melody
Hutchison, Kristin
Idemia Identity & Security USA LLC
ISERVE Inc
KADCCA
Kansasland Tire - Andover
Kaplan, Carolyn A
Language Line Services, Inc
Lefty’s Graphics, LLC
LexisNexis Risk Solutions
Life-Assist, Inc.
Linden, Robert
Longden, Marilyn
Martinez, A Priscilla
Mathiowetz, Anne
McLaren, Karol
Medscope America, LLC
Midwest Business Technology
Midwest Truck Equipment Inc.
Minton, Barbara
National Sign Company, LLC
Nebraska Dept. of Motor Vehicles
Neeley, Patricia
Nutrien Ag Solutions
Old, Patricia
Oliver Packaging & Equipment
Parks, Inc.
Pate & Paugh LLC
Pearson Materials
Preferred Mortuary Services
Professional Engineering Consultants, PA
Purchase Power
Quadient Finance USA, Inc.
Ratchford, Paula
Raul Rivera Berrios
Rawls, Thomas
Records Retrieval Systems
Reddi Industries, Inc.

Check Total
$
916
$
39
$
269
$
75
$
600
$ 13,500
$
205
$
94
$
773
$
73
$
400
$
6,822
$
8,376
$
450
$
1,588
$
58
$
93
$
4,194
$
165
$
1,425
$
116
$
228
$
442
$
125
$
77
$
128
$
334
$ 25,179
$
65
$
3,204
$
15
$
135
$
7,240
$
260
$
336
$
1,823
$
672
$
5,665
$
900
$
3,042
$
250
$
1,557
$
131
$
322
$
77
$
335
$
2,475

118

Ck Date
253223
253224
253225
253226
253227
253228
253229
253230
253231
253232
253233
253234
253235
253236
253237
253238
253239
253240
253241
253242
253243
253244
253245
253246
253247
253248
253249
253250
253251
253252
253253
253254
253255
253256
253257
253258
253259
253260
253261
253262
253263
253264
253265
253266

9/15/2026 Check Report

pr_check_date
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026
9/15/2026

Vendor Name
Rein, Roberta
Remington, Donald
Reynolds, Dale
Rouse, Dawn M.
Rupp-Serrano, Karen
Safe Life Defense LLC
Schwab-Eaton, P.A.
SCKEDD
Security Oil LLC
Seqirus USA Inc
Seven K Co
Sharps Compliance of Texas, LLC
Shaws Pest Control, LLC
Snyder, Jeanette
Staples Inc.
Straight-Line Striping, Inc.
Superior Auto Care LLC
Surency Life & Health
Susan B. Allen Memorial Hospital
T & D Tire & Auto Repair
The Point Events Center (rent)
Thomson Reuters-West
Timothy Berndsen-Land
Trans Union Risk & Alternative
TranslationPerfect.com
Truck Center Companies Nebraska/Iowa/KS
Turner, Sharon Marie
Underground Vaults & Storage, Inc
Underwood, Donna
US AutoForce
USI Insurance Services, LLC
Van Dever, Charles
Van Diest Supply Co.
Webster, Allen
Wells Fargo Vendor Financial Services
Western Detention Products, Inc.
WEX Bank
Wheat State Technologies
Wheeler, Charla
Whitney, Stella
Wichita Kenworth
Williams, Glenn
Wilson, Carolyn
ZOLL Medical Corporation

Check Total
$
123
$
150
$
90
$
184
$
59
$
634
$
8,000
$ 11,455
$ 16,117
$ 17,114
$
21
$
177
$
685
$
632
$
2,719
$ 160,830
$
107
$
412
$
420
$
393
$
3,239
$
1,951
$
3,365
$
62
$
405
$
1,103
$
118
$
393
$
480
$
4,216
$
4,098
$
150
$
7,538
$
150
$
223
$
1,067
$ 25,425
$
123
$
16
$
391
$
530
$
52
$
376
$
4,376

119

Invoices Selected for Payment (APLT33)
Invoice

Inv Date

Due Date

Butler County
Description

Invoice Amt

Fund Totals
Fund

Fund Name

Fund Total

0001

General Fund

$27,087.54

0020

E.M.S.- Operating

$1,261.78

0041

Pub Wrks- Road & Bridge

$1,549.22

0045

Pub Wrks-Landfill

$1,528.71

0051

Co.Sheriff-Admin

$485.84

0052

Co.Sheriff-Jail

$20,924.71

0074

Misc Str Light-Glencoe

$169.42

0077

Motor Vehicle Operating

$332.38

0080

Health Dept-Admin

$927.55

0212

Sewer Dist #12 Maint

$108.97

0214

Sewer Dist #15 Maint

$150.97

0218

Sewer Dist #17 Maint

$29.34

0220

Sewer Dist #19 Maint

$64.00

0242

Corrections Juvenile IIP

$169.88

0245

Community Corr-Adult Isp

$115.82

0246

Community Corr-Juv Isp

$486.46
Grand Total:

Operator: efrakes
Report ID: (APLT33)

8/28/2026 2:44:54 PM

$55,392.59

Page 3 of 3

120

Invoices Selected for Payment (APLT33)
Invoice

Inv Date

Due Date

Butler County
Description

Invoice Amt

Fund Totals
Fund

Fund Name

Fund Total

0001

General Fund

$1,944.44

0004

Self-Insurance

$179.18

0020

E.M.S.- Operating

$200.01

0041

Pub Wrks- Road & Bridge

$453.25

0051

Co.Sheriff-Admin

$199.34

0052

Co.Sheriff-Jail

$438.27

0066

Butler County 911 Fund

$307.02

0077

Motor Vehicle Operating

$567.13

0080

Health Dept-Admin

$34.75

0208

Sewer Dist #10 Maint

$25.18

0212

Sewer Dist #12 Maint

$25.18

0214

Sewer Dist #15 Maint

$75.54
Grand Total:

Operator: efrakes
Report ID: (APLT33)

9/2/2026 4:48:17 PM

$4,449.29

Page 5 of 5

121

Invoices Selected for Payment (APLT33)
Invoice

Inv Date

Due Date

Butler County
Description

Invoice Amt

Fund Totals
Fund

Fund Name

Fund Total

0020

E.M.S.- Operating

$1,200.69
Grand Total:

Operator: efrakes
Report ID: (APLT33)

9/9/2026 11:35:14 AM

$1,200.69

Page 2 of 2

122

Invoices Selected for Payment (APLT33)
Invoice

Inv Date

Due Date

Butler County
Description

Invoice Amt

Fund Totals
Fund

Fund Name

Fund Total

0001

General Fund

$262.49

0208

Sewer Dist #10 Maint

$38.25
Grand Total:

Operator: efrakes
Report ID: (APLT33)

9/10/2026 2:38:44 PM

$300.74

Page 2 of 2

123

Invoices Selected for Payment (APLT33)
Invoice

Inv Date

Due Date

Butler County
Description

Invoice Amt

Fund Totals

Operator: efrakes
Report ID: (APLT33)

Fund

Fund Name

0001

General Fund

$84,936.50

0004

Self-Insurance

$5,460.72

0020

E.M.S.- Operating

$17,206.83

0041

Pub Wrks- Road & Bridge

$350,040.91

0043

Pub Wrks-Spcl Hiwy

$11,365.04

0044

Pub Wrks-Spcl Road Mach

$24,349.00

0045

Pub Wrks-Landfill

$11,362.27

0051

Co.Sheriff-Admin

$35,886.63

0052

Co.Sheriff-Jail

$47,929.52

0060

Dept of Aging-Admin

$3,367.00

0066

Butler County 911 Fund

$3,465.82

0073

Misc Spcl Liability Ded

$4,193.62

0077

Motor Vehicle Operating

$791.40

0080

Health Dept-Admin

$17,317.14

0085

County Capital Imprv Rsv

$175,277.38

0250

Co.Sheriff-Gifts,Donations

$336.00

1103

Transportation Federal

$430.31

1104

Transportation State

$107.58

1105

Donations Special Funds

$336.30

9/10/2026 11:28:17 AM

Fund Total

Page 54 of 55

124

Invoices Selected for Payment (APLT33)
Invoice

Butler County

Inv Date

Due Date

Description

Invoice Amt

1106

RSVP-CNS

1111

Caregiver Respite

$325.00

1113

Foster Grandparents

$7,464.07

1206

Childcare Registration

$26.48

1211

WIC

$197.81

1312

County Animal Response Tea

$800.00

$2,817.08

Grand Total:

Operator: efrakes
Report ID: (APLT33)

9/10/2026 11:28:17 AM

$805,790.41

Page 55 of 55

125

Annual Cumulative Health Insurance Costs (0004)
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-

Jan

Feb

Mar
2021

Apr

May

2022

Jun
2023

Jul

Aug

2024

Sep

Oct

2025

Nov

Dec

2026

Monthly Health Insurance Costs (0004)
600,000

6299 - Self-Ins Stop
Loss Insurance
6297 - Self-Ins
Pharmacy TPA
6296 - Self-Ins
Medical TPA
6295 - Self-Ins
Telemedicine
6294 - Self-Ins HSA
ER Contribution
6293 - Self-Ins
Broker
6292 - Self-Ins
Wellness Program
6291 - Self-Ins
Pharmacy Claims
6290 - Self-Ins
Medical Claims

500,000

400,000

300,000

200,000

100,000

-

(100,000)

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

2026

126