On the agenda: Leavenworth Packet — data center (Sep 9)

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Leavenworth County
Board of County Commissioners
Regular Meeting Agenda
300 Walnut Street, Suite 225
Leavenworth, KS 66048
September 9, 2026
9:00 a.m.
I. CALL TO ORDER
II. PLEDGE OF ALLEGIANCE/MOMENT OF SILENT PRAYER
III. ROLL CALL
IV. PUBLIC COMMENT: Public Comment shall be allowed at the beginning of each
meeting and opened again at the end of the meeting after all regularly scheduled agenda
items. Comments shall be limited to five minutes per person; however, commenters may
speak for up to five minutes at both the beginning and end of each meeting. There
should be no expectation of interaction by the Commission during this time. Everyone
wishing to make comments either on items on the agenda or not are encouraged to
provide their comments in writing no later than 8:00 a.m. the Monday immediately
preceding the meeting. These comments will be included in the agenda packet for
everyone to access and review. This allows the Commission to have time to fully
consider input and request follow-up if needed prior to the meeting. During times when
the Courthouse is closed to the general public anyone wishing to make public comment
will provide their comments in writing no later than 8:00 a.m. the Monday immediately
preceding the meeting. The comments will be included and distributed with the normal
meeting packet.
V. ADMINISTRATIVE BUSINESS:
a) County Clerk report
VI. CONSENT AGENDA: The items on the Consent Agenda are considered by staff to
be routine business items. Approval of the items may be made by a single motion,
seconded, and a majority vote with no separate discussion of any item listed. Should a
member of the Governing Body desire to discuss any item, it will be removed from the
Consent Agenda and considered separately.

a) Approval of the minutes of the meeting of September 2, 2026
b) Approval of the schedule for the week of September 14, 2026
c) Approval of the check register
d) Approve and sign the OCB’s
VII. FORMAL BOARD ACTION:
a) 2025 Leavenworth County audit.
b) Consider a motion to appoint up to three members to the Board of Building
Codes Appeals.
c) Consider a motion to authorize the County Administrator to execute the
engagement agreement with Fisher Patterson for County Counselor services.
d) Consider a motion to approve the 2027 Legislative topics.
VIII. PRESENTATIONS AND DISCUSSION ITEMS: presentations are materials of general
concern where no action or vote is requested or anticipated.
a) Executive session if needed
IX. ADDITIONAL PUBLIC COMMENT
X. ADJOURNMENT

LEAVENWORTH COUNTY COMMISSIONERS
MEETING SCHEDULE
Monday, September 7, 2026 THE COURTHOUSE WILL BE CLOSED IN OBSERVANCE OF LABOR DAY

Tuesday, September 8, 2026

Wednesday, September 9, 2026
9:00 a.m.

Leavenworth County Commission meeting
• Commission Meeting Room, 300 Walnut, Leavenworth KS

Thursday, September 10, 2026
11:30 a.m.

LCDC meeting

Friday, September 11, 2026

ALL SUCH OTHER BUSINESS THAT MAY COME BEFORE THE COMMISSION
ALL MEETINGS ARE OPEN TO THE PUBLIC
COMMENTS SHOULD BE OF GENERAL INTEREST OF THE PUBLIC AND SUBJECT TO THE RULES OF DECORUM

*******September 2, 2026 ********
The Board of County Commissioners met in regular session on Wednesday, September 2, 2026.
Commissioner Smith, Commissioner Culbertson, Commissioner Reid and Commissioner Stieben are
present; Commissioner Dove is absent; Also present: Mark Loughry, County Administrator; Misty Brown,
County Counselor; Amy Allison, Planning and Zoning Deputy Director; John Jacobson, Planning and
Zoning Director; Jamie Miller, EMS Director

Commissioner Stieben recognized County Counselor Misty Brown on her last day.
A motion was made by Commissioner Culbertson and seconded by Commissioner Smith that
the Board recess for a closed executive meeting to consult with our attorneys and discuss
confidential matters related to potential claims and litigation and the legal interest of the County
which would be deemed privileged in the attorney-client relationship as justified by K.S.A. 754319(b)(2) and that board resume open meeting at 9:50 a.m. in the meeting room of the board.
Present in the executive meeting will be Commissioners Mike Smith, Jeff Culbertson, Vanessa
Reid, Mike Stieben, County Administrator Mark Loughry, County Counselor, Misty Brown,
Attorneys Kathy Peters, Rick McConnell, John Mullane and others as may be called.
Motion passed, 4-0.
The Board returned to regular session at 9:50 a.m. No action was taken and no decisions were
made. The subject was limited to the specific legal interests of the County.
A motion was made by Commissioner Stieben and seconded by Commissioner Smith to adopt a
moratorium for 90 days on the BESS regulations and future applications on data centers.
Motion passed, 3-1 Commissioner Reid voting nay.
PUBLIC COMMENT:
Cecilia Pruitt, Lee Hungerbeeler, Dee Karleskint, Jim Karleskint, John Hulsey, Kim Colvert, Jerry
Pruitt, Janice Barnhardt, Maryam Hjersted, Mary Bowes, Annette Holden and Sarah George
commented.
ADMINISTRATIVE BUSINESS:
Mark Loughry reported the State has transferred the prison property to the County.
Mr. Loughry reported on the WebX call-in from last week.
Commissioner Smith inquired about the applicants for the Building Codes Appeals board.
Mr. Loughry indicated there are now three qualified applicants.
A motion was made by Commissioner Stieben and seconded by Commissioner Culbertson to
have Commissioner Smith be chairperson next week.
Motion passed, 4-0.

Commissioner Stieben suggested ending the September 16 meeting at 9:00 p.m. and limiting
public comment to 3 minutes.
Mr. Loughry updated the Board on a work session on power plants.
Commissioner Reid attended the Leavenworth County Beef Improvement Association tour.
The Board recessed for 10 minutes.
A motion was made by Commissioner Culbertson and seconded by Commissioner Stieben to
accept the consent agenda for Wednesday, September 2, 2026.
Motion passed, 4-0.
The Board discussed a county wide advisory election.
A motion was made by Commissioner Stieben and seconded by Commissioner Smith to direct
staff to prepare procedures for conducting an advisory election.
Motion failed, 2-2 Commissioners Culbertson and Reid
voting nay.
Commissioner Smith suggested to table the public comment until September 30.
Jamie Miller presented an agreement for correctional healthcare services.
A motion was made by Commissioner Smith and seconded by Commissioner Culbertson to
authorize the chairperson to sign the service provider agreement between Leavenworth County
and Vital Core Health Strategies for correctional healthcare services.
Motion passed, 4-0.
Mr. Loughry presented a contract for on-call engineering services with Kaw Valley Engineering.
A motion was made by Commissioner Culbertson and seconded by Commissioner Smith to
approve a contract and fee schedule for on-call engineer review services with Kaw Valley
Engineering.
Motion passed, 4-0.
Mr. Loughry presented an engineering study proposal for the Cow Creek watershed.
A motion was made by Commissioner Reid and seconded by Commissioner Culbertson to
approve the wastewater engineering study proposal and contract with CFS for the Cow Creek
watershed.
Motion passed, 3-1 Commissioner Stieben voting nay.
Misty Brown presented a cost funding agreement with Wolf Creek Energy Storage, LLC.

A motion was made by Commissioner Culbertson and seconded by Commissioner Reid to
enter into a cost funding agreement with Wolf Creek Energy Storage, LLC to allow the
County to receive upfront funding to cover the expenses of third-party consultants and incur
other related third- party expenses.
Motion passed, 4-0.
A motion was made by Commissioner Culbertson and seconded by Commissioner Smith the
Board previously voted to establish a moratorium on new data center applications until
regulations have been adopted. I move to adopt Resolution 2026-16 to formally memorialize
and document the Board’s prior action and the terms and conditions of the moratorium in the
County’s consideration of adoption of appropriate regulations governing data centers and
related.
Motion passed, 3-1 Commissioner Reid voting nay.
A motion was made by Commissioner Culbertson and seconded by Commissioner Smith the
Board previously voted to establish a moratorium on new applications for battery energy
storage systems until regulations have been adopted. I move to adopt Resolution 2026-17 to
formally memorialize and document the Board’s prior action and the terms and conditions of
the moratorium in the County’s consideration of adoption of appropriate regulations
governing battery energy storage systems and related.
Motion passed, 3-1 Commissioner Reid voting nay.
Amy Allison presented Case DEV-26-063, a preliminary and final plat for Creekstone Ridge, 3rd
plat.
A motion was made by Commissioner Smith and seconded by Commissioner Culbertson that
the proposed final plat as outlined in Case DEV-26-063 is compliant with the County Zoning
and Subdivision Regulations and move that the proposed final plat be conditionally approved
and accepted by this board subject to the conditions set forth in the staff report and as adopted
by the Planning Commission.
Motion passed, 4-0.
Ms. Allison presented Case DEV-26-090, a preliminary and final plat for Stranger Creek Ranch.
A motion was made by Commissioner Reid and seconded by Commissioner Smith that the
proposed final plat as outlined in Case DEV-26-090 is compliant with the County Zoning and
Subdivision Regulations and move that the proposed final plat be conditionally approved and
accepted by this board subject to the conditions set forth in the staff report and as adopted by
the Planning Commission.
Motion passed, 4-0.
Ms. Allison presented Case DEV-26-096, a preliminary and final plat for Avila Estates.
A motion was made by Commissioner Reid and seconded by Commissioner Culbertson that
the proposed final plat as outlined in Case DEV-26-096 is compliant with the County Zoning
and Subdivision Regulations and move that the proposed final plat be conditionally approved

and accepted by this board subject to the conditions set forth in the staff report and as adopted
by the Planning Commission.
Motion passed, 4-0.
Ms. Allison presented Resolution 2026-14, a special use permit for Faster Dynamics.
A motion was made by Commissioner Reid and seconded by Commissioner Smith to find that
this request for a special use permit complies with the Golden Factors and move to adopt
Resolution 2026-14 and conditionally approve the special use permit as outlined in Case DEV26-091 based on the recommendation and conditions of the Planning Commission and the
findings as set forth in the staff report.
Motion passed, 4-0.
Ms. Allison presented Resolution 2026-15, a rezoning from RR-5 to RR-2.5.
A motion was made by Commissioner Reid and seconded by Commissioner Culbertson to find
that the rezoning request complies with the Golden Factors and move to adopt Resolution
2026-15 and approve the rezoning as outlined in Case DEV-26-099 based on the
recommendation of the Planning Commission and the findings as set forth in the staff report.
Motion passed, 4-0.
A motion was made by Commissioner Smith and seconded by Commissioner Culbertson to
adjourn as the Board of Leavenworth County Commissioners and convene as the
Leavenworth County Board of Health.
Motion passed, 4-0.
Kyle Anderson presented a case of an uninhabitable home.
Commissioner Stieben opened the public hearing.
No one spoke in favor or opposition.
Commissioner Stieben closed the public hearing.
A motion was made by Commissioner Reid and seconded by Commissioner Smith to approve
Board Order 2026-9 declaring the property at 17653 Kansas Ave., Tonganoxie, Kansas to be of
imminent hazard and uninhabitable.
Motion passed, 4-0.
A motion was made by Commissioner Culbertson and seconded by Commissioner Smith to
adjourn as the Leavenworth County Board of Health and reconvene as the Board of
Leavenworth County Commissioners.
Motion passed, 4-0.
A motion was made by Commissioner Culbertson and seconded by Commissioner Smith that
the board recess for a closed executive meeting to consult with our attorney and discuss

confidential matters related to the legal interest of the County which would be deemed privileged
in the attorney-client relationship as justified by K.S.A. 75-4319(b)(2) and that board resume
open meeting at 12:10 p.m. in the meeting room of the board. Present in the executive meeting
will be Commissioners Mike Smith, Jeff Culbertson, Vanessa Reid, Mike Stieben, County
Administrator Mark Loughry and County Counselor Misty Brown.
Motion passed, 4-0.
The Board returned to regular session at 12:10 p.m. No action was taken and no decisions were
made. The subject was limited to matters related to specific legal interests of the County.
The Board discussed the 2027 legislative topics.
Lee Hungerbeeler commented.
A motion was made by Commissioner Smith and seconded by Commissioner Stieben to
adjourn.
Motion passed, 4-0.
The Board adjourned at 12:17 p.m.

LEAVENWORTH COUNTY COMMISSIONERS
MEETING SCHEDULE
Monday, September 14, 2026

Tuesday, September 15, 2026
12:00 p.m.

LCPA meeting

Wednesday, September 16, 2026
9:00 a.m.

Leavenworth County Commission meeting
• Commission Meeting Room, 300 Walnut, Leavenworth KS

6:00 p.m.

Leavenworth County Commission Town Hall discussion
• Leavenworth County Fairgrounds, 405 W. 4th St., Tonganoxie, KS

Thursday, September 17, 2026

Friday, September 18, 2026

ALL SUCH OTHER BUSINESS THAT MAY COME BEFORE THE COMMISSION
ALL MEETINGS ARE OPEN TO THE PUBLIC
COMMENTS SHOULD BE OF GENERAL INTEREST OF THE PUBLIC AND SUBJECT TO THE RULES OF DECORUM

FMWARREGR2
JSCHERMBEC

LEAVENWORTH COUNTY
WARRANT REGISTER
START DATE: 08/28/2026 END DATE: 09/03/2026

9/03/26

12:23:27
Page
1

TYPES OF CHECKS SELECTED: * ALL TYPES
CHECK RANGE SELECTED: * No Check Range Selected
WARRANT CHK
NUMBER TYPE

WARRANT
DATE

VEND #/
PCH DOC #

VENDOR NAME/
ACCOUNT NUMBER

955

09/02/2026

1123
143415

POMP'S TIRE SERVICE INC
6-160-5-00-213
FOAM FILL, NEW TIREM AIR LIQUI
WARRANT TOTAL
CHARTER COMMUNICATIONS
6-001-5-07-219
INTERNET ACCESS FOR METNAL HEA
WARRANT TOTAL
EVERGY KANSAS CENTRAL INC
6-001-5-32-392
498S 2ND ST
6-001-5-33-392
711 MARSHALL
6-001-5-53-219
SERVICE FOR 23674 187TH ST
WARRANT TOTAL
EVERGY KANSAS CENTRAL INC
6-133-5-00-251
SERVICE FOR NORTH END SALT DOM
WARRANT TOTAL
EVERGY KANSAS CENTRAL INC
6-160-5-00-210
SERVICE FOR AUGUST
6-160-5-00-210
SERVICE FOR AUGUST
6-160-5-00-210
SERVICE FOR AUGUST
WARRANT TOTAL
EVERGY KANSAS CENTRAL INC
6-195-5-00-290
520 S 3RD ST
WARRANT TOTAL
HONORABLE ROBERT BEDNAR
6-001-5-19-252
DOMESTIC COURT PRO TEM
WARRANT TOTAL
ROBERT BUSETTI
6-001-5-07-219
MONTHLY FEE FOR DENTIST INMATE
WARRANT TOTAL
COLUMN SOFTWARE PBC
6-001-5-03-218
LEGAL PUBLICATION FUND BALANCE
WARRANT TOTAL
DEBS RIVERVIEW LLC
6-001-5-07-266
SHELTERING SERVICES
WARRANT TOTAL
CLERK OF DIST COURT-LEAV
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST
6-001-5-11-501
AUGUST 2026 COURT COST

956
957

958
959

960
*121626
121627
121628
121629
121630

09/02/2026
09/02/2026

09/02/2026
09/02/2026

09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

8103
143385
8686
143424
143416
143430
8686
143409
8686
143433
143433
143433
8686
143425
2489
143397
283
143381
1088
143442
902
143382
1219
143373
143373
143373
143373
143373
143373
143373
143373
143373
143373
143373
143373
143373
143373
143373

DESCRIPTION

AMOUNT

TOTAL

930.00
930.00
183.10
183.10
35.20
10,451.27
304.61
10,791.08
35.07
35.07
28.86
243.87
473.88
746.61
687.36
687.36
3,750.00
3,750.00
350.00
350.00
103.50
103.50
1,519.38
1,519.38
108.00
158.00
110.00
120.00
158.00
500.00
220.00
158.00
108.00
400.00
108.00
108.00
108.00
858.00
108.00

FMWARREGR2
JSCHERMBEC

LEAVENWORTH COUNTY
WARRANT REGISTER
START DATE: 08/28/2026 END DATE: 09/03/2026

9/03/26

12:23:27
Page
2

TYPES OF CHECKS SELECTED: * ALL TYPES
CHECK RANGE SELECTED: * No Check Range Selected
WARRANT CHK
NUMBER TYPE

121631
121632
121633

WARRANT
DATE

AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

VEND #/
PCH DOC #

VENDOR NAME/
ACCOUNT NUMBER

DESCRIPTION

143373
143373

6-001-5-11-501
6-001-5-11-501

AUGUST 2026 COURT COST
AUGUST 2026 COURT COST
WARRANT TOTAL

40.00
160.00

818
143431

PELLUCID INC
6-001-5-12-404

36 BAG OF LOOSE FILL SPHAG SOR
WARRANT TOTAL

794.88

1227
143423

EVANS REAL ESTATE CO
6-001-5-14-224

LVCO VMS MANAGEMENT INSURANCE
WARRANT TOTAL

1,319.00

971
143390

GALLS
6-001-5-07-350

AMOUNT

UNIFORMS

3,530.00
794.88
1,319.00
194.60

WARRANT TOTAL
121634
121635

AP 09/02/2026
AP 09/02/2026

754
143389

JANA HARRIS
6-001-5-07-219

236
143408

INTERPRETERS INC
6-001-5-19-221

194.60

MONTHLY MEDICAL SERVICES FOR J
WARRANT TOTAL

6,250.00

INTERPRETER

1,483.95

6,250.00

WARRANT TOTAL
121636
121637
121638
121639
121640
121641
121642
121643
121644
121645
121646

AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

3030
143388
1096
143421
834
143413
7258
143387
2059
143379
196
143395
1452
143384
103
143377
103
143375
103
143374
103
143376

ISG TECHNOLOGY
6-001-5-07-262

TOTAL

6 ANNUAL SUBSCRIPTION
WARRANT TOTAL
KANSAS FIRE & SAFETY EQUIPMENT
6-001-5-31-297
725 LAMING ANNUAL INSPECT SPRI
WARRANT TOTAL
KANSAS LEGAL SERVICES, INC
6-001-5-09-231
COURT APPOINTED ATTORNEY
WARRANT TOTAL
L & R REFRIGERATION SERVICE CO
6-001-5-07-207
SERVICE CALL
WARRANT TOTAL
MIDWEST OFFICE TECHNOLOGY INC
6-001-5-11-303
COPIER COST
WARRANT TOTAL
OLSSON,INC
6-001-5-06-206
PROFESSIONAL SERVICES THROUGH
WARRANT TOTAL
RADIATION DETECTION CO INC
6-001-5-07-208
3 X RAY DETECTION
WARRANT TOTAL
BENJAMIN AVENENTI
6-001-5-11-502
RESTITUTION FOR COURT CASE 202
WARRANT TOTAL
DOLLAR GENERAL
6-001-5-11-502
RESTITUTION FRO CASE 2025 CR 7
WARRANT TOTAL
JOSEPH COFRANCISCO
6-001-5-11-502
COURT CASE 2025 CR 554
WARRANT TOTAL
LEAVENWORTH COUNTY TREASURER
6-001-5-11-502
RESTITUTION FOR 2025 CR 609

1,483.95
1,738.80
1,738.80
220.00
220.00
3,000.00
3,000.00
135.00
135.00
62.39
62.39
6,854.41
6,854.41
413.02
413.02
50.00
50.00
100.00
100.00
120.00
120.00
640.54

FMWARREGR2
JSCHERMBEC

LEAVENWORTH COUNTY
WARRANT REGISTER
START DATE: 08/28/2026 END DATE: 09/03/2026

9/03/26

12:23:27
Page
3

TYPES OF CHECKS SELECTED: * ALL TYPES
CHECK RANGE SELECTED: * No Check Range Selected
WARRANT CHK
NUMBER TYPE

121647
121648

WARRANT
DATE

AP 09/02/2026
AP 09/02/2026

VEND #/
PCH DOC #

VENDOR NAME/
ACCOUNT NUMBER

DESCRIPTION

143378

6-001-5-11-502

RESTITUTION FOR COURT CASE 202
WARRANT TOTAL

140.00

25081
143383

STERICYCLE, INC
6-001-5-07-208

SERVICES ON 07.23 AND 8 20
WARRANT TOTAL

377.34

433
143417

TONGANOXIE CITY
6-001-5-14-220

725 LAMING RD

71.31

AMOUNT

780.54
377.34

WARRANT TOTAL
121649

AP 09/02/2026

1073
143398

WITHERS-KC SANITARY SUPPLY
6-001-5-19-301
OFFICE SUPPLES

71.31
873.24

WARRANT TOTAL
121650

AP 09/02/2026

100
143405

AMANDA RENAE GUILLERMO UNRUH
6-001-5-14-221
WITNESS FEE

873.24
25.00

WARRANT TOTAL
121651

AP 09/02/2026

100
143404

BRANDON VANDEVER
6-001-5-14-221

WITNESS FEE

25.00
25.00

WARRANT TOTAL
121652
121653
121654
121655

AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

100
143402

COLTEN JOHN POTTER
6-001-5-14-221

100
143407

DIEGO CARLOS
6-001-5-14-221

100
143406

JOSHUA GENE ANDERSON
6-001-5-14-221

100
143400

KELLY LYNN GOLDEN
6-001-5-14-221

25.00

WITNESS FEE AND MILEAGE
WARRANT TOTAL

47.62

WITNESS FEE AND MILEAGE
WARRANT TOTAL

116.35

WINTESS FEE AND MILEAGE
WARRANT TOTAL

52.55

WITNESS FEE

25.00

47.62
116.35
52.55

WARRANT TOTAL
121656

AP 09/02/2026

100
143399

LAJOIE ANNETTE JACKSON
6-001-5-14-221
WITNESS FEE

25.00
25.00

WARRANT TOTAL
121657
121658
121659

AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

100
143403

TERRI RICKETS
6-001-5-14-221

100
143401

TUCKER STEPHEN HEIM
6-001-5-14-221

917
143420

WILLIAM BECK
6-115-5-00-413

25.00

WITNESS FEE AND MILEAGE
WARRANT TOTAL

624.20

WITNESS FEE AND MILEAGE
WARRANT TOTAL

48.92

300 WALNUT ST

624.20
48.92
8,000.00

WARRANT TOTAL
121660

AP 09/02/2026

113
143411

SUMNERONE INC
6-126-5-00-321

CANON COPIER

8,000.00
108.70

WARRANT TOTAL
121661
121662

AP 09/02/2026
AP 09/02/2026

TOTAL

108.70

196
143380

OLSSON,INC
6-133-5-00-213

PROFESSIONAL SERVICES RENDERED
WARRANT TOTAL

759.65

1118
143372

WESLEY MANAGEMENT INC
6-135-5-00-3
RENT FOR BRIAN BUDENOSKY
WARRANT TOTAL

373.75

759.65
373.75

FMWARREGR2
JSCHERMBEC

LEAVENWORTH COUNTY
WARRANT REGISTER
START DATE: 08/28/2026 END DATE: 09/03/2026

9/03/26

12:23:27
Page
4

TYPES OF CHECKS SELECTED: * ALL TYPES
CHECK RANGE SELECTED: * No Check Range Selected
WARRANT CHK
NUMBER TYPE
121663

121664
121665
121666

121667
121668
121669

121670

121671

121672
121673

121674

WARRANT
DATE

AP 09/02/2026

AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

AP 09/02/2026

AP 09/02/2026

AP 09/02/2026
AP 09/02/2026

AP 09/02/2026

VEND #/
PCH DOC #

VENDOR NAME/
ACCOUNT NUMBER

DESCRIPTION

113
143412
143412

SUMNERONE INC
6-136-5-00-203
6-136-5-00-243

CANNON COPIER
CANNON COPIER

626
143396
20588
143440
2621
143435
143435
143435
846
143441
2059
143439
345
143437
143437
143437
143437
143437
143437
143437
770
143434
143434
143434
865
143438
143438
143438
7158
143414
5900
143432
143432
143432
6917
143443

WARRANT TOTAL
ADA AUCTION MERCHANDISE SOURCE
6-145-5-00-746
GEORGE BRETT JERSEY
WARRANT TOTAL
ADVANTAGE PRINTING
6-145-5-00-303
MEALS ON WHEELS BENEFIT SIGNAG
WARRANT TOTAL
TERRY BOOKER
6-145-5-00-256
MEALS FOR 8.17-8.31
6-145-5-00-256
MEALS FOR 8.17-8.31
6-145-5-00-256
MEALS FOR 8.17-8.31
WARRANT TOTAL
CARRIE NICHOLS
6-145-5-00-746
LIQUOR DALES TAX DUE 10% OF SA
WARRANT TOTAL
MIDWEST OFFICE TECHNOLOGY INC
6-145-5-00-208
COLOR COPIER CONTRACT
WARRANT TOTAL
OLIVER PACKING & EQUIPMENT CO
6-145-5-00-345
PERFORATED FILM ROLL
6-145-5-00-345
PERFORATED FILM ROLL
6-145-5-05-301
PERFORATED FILM ROLL
6-145-5-05-301
PERFORATED FILM ROLL
6-145-5-06-301
PERFORATED FILM ROLL
6-145-5-06-321
PERFORATED FILM ROLL
6-145-5-07-321
PERFORATED FILM ROLL
WARRANT TOTAL
BASEHOR UNITED METHODIST CHURC
6-145-5-00-246
SEPTEMBER BASEHOR SIRE
6-145-5-05-202
SEPTEMBER BASEHOR SIRE
6-145-5-07-202
SEPTEMBER BASEHOR SIRE
WARRANT TOTAL
WEST HAVEN BAPTIST CHURCH
6-145-5-00-246
TONGANOXIE SITE
6-145-5-05-202
TONGANOXIE SITE
6-145-5-07-202
TONGANOXIE SITE
WARRANT TOTAL
A-1 RENTAL
6-160-5-00-263
MONTHLY TOILET RENTAL
WARRANT TOTAL
CIRBA SOLUTIONS SERVICES US, L
6-160-5-00-208
SMART ECYCLE SYSTEMS
6-160-5-00-208
SMART ECYCLE SYSTEMS
6-160-5-00-208
SMART ECYCLE SYSTEMS
WARRANT TOTAL
RURAL WATER DIST #1
6-160-5-00-210
WATER METER CHARGE

AMOUNT

TOTAL

8.32
8.31
16.63
500.00
500.00
140.00
140.00
15,684.50
15,177.50
3,211.00
34,073.00
84.10
84.10
668.33
668.33
36.14
111.94
17.09
12.49
14.22
44.42
7.11
243.41
110.00
52.00
38.00
200.00
110.00
52.00
38.00
200.00
140.00
140.00
131.95
131.95
115.95
379.85
30.08

FMWARREGR2
JSCHERMBEC

LEAVENWORTH COUNTY
WARRANT REGISTER
START DATE: 08/28/2026 END DATE: 09/03/2026

9/03/26

12:23:27
Page
5

TYPES OF CHECKS SELECTED: * ALL TYPES
CHECK RANGE SELECTED: * No Check Range Selected
WARRANT CHK
NUMBER TYPE

WARRANT
DATE

VEND #/
PCH DOC #

VENDOR NAME/
ACCOUNT NUMBER

956
143392

TEST SMARTLY LABS
6-176-5-00-212

DESCRIPTION

AMOUNT
WARRANT TOTAL

121675
121676
121677
121678
121679
121680
121681
121682
121683
121684
121685
121686

AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026
AP 09/02/2026

203
143394
2666
143393
2666
143391
1070
143422
18885
143426
17551
143429
13900
143419
1022
143427
890
143418
17551
143428
1070
143410

DRUG TEST FOR BEN HILL
WARRANT TOTAL
DANNY SLUSSER AND TERRI RICKET
6-176-5-00-212
GREENFEATHER ALCOHOL MONITORIN
WARRANT TOTAL
KEVIN REARDON
6-176-5-00-211
VTC DEFENSE FUND MEAL FOR ALLR
WARRANT TOTAL
SHAYLA HERRERA
6-176-5-00-211
REIMBURSEMENT FOR ALLRISE NASH
WARRANT TOTAL
ATLAS LAND CONSULTING LLC
6-189-5-00-2
T 31 BRIDGE INSPECTION SERVICE
WARRANT TOTAL
HAYNES EQUIPMENT CO
6-210-5-00-2
SERVICE CALL E ONE PUMP DH1663
WARRANT TOTAL
DIGGER JIM'S
6-212-5-00-2
METRO LIFT STATION CLEAN OUT A
WARRANT TOTAL
MID-CONTINENTAL RESTORATION CO
6-215-5-14-401
300 WALNUT ST
WARRANT TOTAL
PULLMAN SST,INC
6-215-5-15-401
LVCO EXTERIOR RESTORATION
WARRANT TOTAL
TREANORHL, INC
6-215-5-14-401
LVCO CH EXTERIOR
WARRANT TOTAL
DIGGER JIM'S
6-218-5-00-2
GINGER CREEK LIFT STATION CLEA
WARRANT TOTAL
ATLAS LAND CONSULTING LLC
6-220-5-18-400
HP 51 BRIDGE INSPECTION SERVIC
WARRANT TOTAL
GRAND TOTAL

TOTAL
30.08

388.00
388.00
210.00
210.00
204.00
204.00
838.91
838.91
2,755.00
2,755.00
1,855.71
1,855.71
1,050.00
1,050.00
2,200.00
2,200.00
53,437.50
53,437.50
2,036.25
2,036.25
525.00
525.00
10,070.00
10,070.00
169,942.09

FMWARREGR2
JSCHERMBEC

LEAVENWORTH COUNTY
WARRANT REGISTER
START DATE: 08/28/2026 END DATE: 09/03/2026

TYPES OF CHECKS SELECTED: * ALL TYPES
CHECK RANGE SELECTED: * No Check Range Selected
FUND SUMMARY
001
115
126
133
135
136
145
160
176
189
195
210
212
215
218
220

GENERAL
EQUIPMENT RESERVE
COMM CORR ADULT
ROAD & BRIDGE
COMM CORR OPIOID
COMM CORR JUVENILE
COUNCIL ON AGING
SOLID WASTE MANAGEMENT
VETERANS TREATMENT COURT (16.753)
TONGANOXIE TWP TRAFFIC IMPACT
JUVENILE DETENTION
SEWER DISTRICT 1: HIGH CREST
SEWER DISTRICT 2: TIMBERLAKES
CAPITAL IMPROVEMENTS
SEWER DIST #5
CAP IMPR: RD & BRIDGE

46,055.18
8,000.00
108.70
794.72
373.75
16.63
36,108.84
2,226.54
1,640.91
2,755.00
687.36
1,855.71
1,050.00
57,673.75
525.00
10,070.00

TOTAL ALL FUNDS

169,942.09

9/03/26

12:23:27
Page
6

LEAVENWORTH COUNTY, KANSAS
FINANCIAL STATEMENT
December 31, 2025

VARNEY & ASSOCIATES, CPAs, LLC
Manhattan, Kansas

LEAVENWORTH COUNTY, KANSAS
TABLE OF CONTENTS
December 31, 2025

Independent Auditor's Report

Page
Number
1-3

Summary Statement of Cash Receipts, Expenditures and Unencumbered Cash Regulatory Basis

4-6

Notes to Financial Statement

7 - 15

Regulatory-Required Supplementary Information
Schedule 1
Summary of Expenditures - Actual and Budget
Schedule 2
Schedule of Receipts and Expenditures - Regulatory Basis - Actual and Budget
General Fund
Special Purpose Funds
County Health Fund
Employee Benefits Fund
Register of Deeds Technology Fund
Road and Bridge Fund
Special Alcohol Fund
Economic Development Fund
Council on Aging Fund
Special Parks and Recreation Fund
911 Taxes Fund
Juvenile Detention Fund
20 Year Special Sales Tax Revenue Fund
County Clerk Technology Fund
County Treasurer Technology Fund
Opioid Settlement Fund
Local Service Road and Bridge Fund
Non Budgeted Special Purpose Funds
Bond and Interest Fund
Bond and Interest Fund
Business Fund
Solid Waste Management Fund
Trust Fund
Special Law Enforcement Fund
Related Municipal Entities
Sewer District No. 1
Sewer District No. 2
Sewer District No. 3
Sewer District No. 5
Sewer District No. 6
Sewer District No. 7
Fire District No. 1
Schedule 3
Schedule and Receipts and Expenditures - Regulatory Basis
Agency Funds

17

18 - 21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37 - 41
42
43
44
45
46
47
48
49
50
51

52 - 53

LEAVENWORTH COUNTY, KANSAS
TABLE OF CONTENTS
December 31, 2025

Independent Auditor's Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statement
Performed in Accordance with Government Auditing Standards
Independent Auditor's Report on Compliance for Each Major Program and on
Internal Control Over Compliance in Accordance with the Uniform Guidance

Page
Number
54 - 55

56 - 57

Schedule of Expenditures of Federal Awards

58

Notes to Schedule of Expenditures of Federal Awards

59

Schedule of Findings and Questioned Costs

60

August 24, 2026
County Commissioners
Leavenworth County, Kansas
Independent Auditor's Report
Adverse and Unmodified Opinions
We have audited the accompanying fund summary statement of regulatory basis receipts, expenditures, and
unencumbered cash balances of Leavenworth County, Kansas (the County), as of and for the year ended
December 31, 2025, and the related notes to the financial statement.
Adverse Opinion on U.S. Generally Accepted Accounting Principles
In our opinion, because of the significance of the matter discussed in the Basis for Adverse and Unmodified
Opinions section of our report, the accompanying financial statement referred to above does not present fairly, in
conformity with accounting principles generally accepted in the United States of America, the financial position of
the County as of December 31, 2025, or changes in financial position and cash flows thereof for the year then
ended.
Unmodified Opinion on Regulatory Basis of Accounting
In our opinion, the accompanying financial statement referred to above presents fairly, in all material respects,
the aggregate cash and unencumbered cash balance of the County as of December 31, 2025, and the
aggregate receipts and expenditures for the year then ended in accordance with the financial reporting
provisions of the Kansas Municipal Audit and Accounting Guide (KMAAG) described in Note 1.
Basis for Adverse and Unmodified Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS), KMAAG, and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards
are further described in the Auditor’s Responsibilities for the Audit of the Financial Statement section of our
report. We are required to be independent of the County and to meet our other ethical responsibilities, in
accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our adverse and unmodified audit opinions.
Matter Giving Rise to the Adverse Opinion on U.S. Generally Accepted Accounting Principles
As discussed in Note 1 of the financial statement, the financial statement is prepared by the County on the basis
of the financial reporting provisions of the KMAAG, which is a basis of accounting other than accounting
principles generally accepted in the United States of America. The effects on the financial statement of the
variances between the regulatory basis of accounting described in Note 1 and accounting principles generally
accepted in the United States of America, although not reasonably determinable, are presumed to be material.
Responsibilities of Management for the Financial Statement
Management is responsible for the preparation and fair presentation of the financial statement in accordance
with KMAAG as described in Note 1; this includes determining regulatory basis of accounting is an acceptable
basis for the preparation of the financial statement in the circumstances. Management is also responsible for the
design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of
financial statement that is free from material misstatement, whether due to fraud or error.
In preparing the financial statement, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the County's ability to continue as a going
concern for twelve months beyond the financial statement date, including any currently known information that
may raise substantial doubt shortly thereafter.
Page 1

August 24, 2026
Leavenworth County, Kansas
(Continued)
Auditor’s Responsibilities for the Audit of the Financial Statement
Our objectives are to obtain reasonable assurance about whether the financial statement as a whole is free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a
guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it
exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in
the aggregate, they would influence the judgment made by a reasonable user based on the financial statement.
In performing an audit in accordance with GAAS, we:
•
•
•
•
•

Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statement, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the County’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statement.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the County’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that
we identified during the audit.
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the fund summary statement of regulatory
basis receipts, expenditures, and unencumbered cash balances (basic financial statement) as a whole. The
summary of regulatory basis expenditures-actual and budget, individual fund schedules of regulatory basis
receipts and expenditures-actual and budget, schedule of regulatory basis receipts and expenditures-agency
funds (Schedules 1, 2 and 3 as listed in the table of contents) are presented for purposes of additional analysis
and are not required part of the basic financial statement; however, are required to be presented under the
provisions of the KMAAG. Such information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial statement. The
information has been subjected to the auditing procedures applied in the audit of the basic financial statement
and certain additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statement or to the basic financial statement
itself, and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the accompanying supplementary information is fairly stated in all material
respects, in relation to the basic financial statement as a whole, on the basis of accounting described in Note 1.

Page 2

August 24, 2026
Leavenworth County, Kansas
(Continued)
Other Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statement that collectively
comprises the County’s basic financial statement. The Schedule of Expenditures of Federal Awards, as required
by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards is presented for purposes of additional analysis and is not a required part
of the basic financial statement. Such information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial statement. The
information has been subjected to the auditing procedures applied in the audit of the basic financial statement
and certain additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statement or to the basic financial statement
itself, and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated, in all material
respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated August 24, 2026 on
our consideration of the County’s internal control over financial reporting and on our tests of its compliance with
certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that
report is solely to describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on the effectiveness of the County's internal control over
financial reporting or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the County’s internal control over financial reporting and
compliance.

Certified Public Accountants
Manhattan, Kansas

Page 3

LEAVENWORTH COUNTY, KANSAS
SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH
Regulatory Basis
For the Year Ended December 31, 2025

Fund
Governmental Funds
General Fund
Special Purpose Funds
County Health
Employee Benefits
Register of Deeds Technology
Road and Bridge
Special Alcohol
Economic Development
Council on Aging
Special Parks and Recreation Fund
911 Taxes Fund
Juvenile Detention Fund
20 Year Special Sales Tax Revenue Fund
County Clerk Technology
County Treasurer Technology
Opioid Settlement
Local Service Road and Bridge
CARES Act Fund
Drug Prosecutor
Juvenile Supervision Fees
General Equipment Reserve
Juvenile Justice Authority
Juvenile Reinvestment Grant
CPJJ-Comm Corrections
Community Corrections
CCH Permits
KFA
Juvenile Intake and Assessment
PALS
County Treasurer Special
Memorials
Road and Bridge Equipment Reserve
Local Service Capital Equipment Reserve

Beginning
Unencumbered
Add:
Cash
Cancelled
Balance
Encumbrances
$

4,495,032
167,464
425,753
317,298
670,642
79,077
42,557
715,779
81,917
298,163
21,942
8,487,586
29,655
36,151
369,199
531,215
600,379
2,916
18,897
5,367,157
790
25,000
107,806
67,226
20,160
26,908
105,569
15,172
17,253
129,200
3,322,857
1,419,728

See Independent Auditor's Report.

Expenditures

-

$ 39,604,446

$ 35,975,871

$

-

1,507,764
11,886,743
172,800
14,879,607
28,119
91,210
4,337,765
16,277
864,307
360,218
6,531,146
28,766
28,766
129,549
4,928,504
1,860
1,293
1,032,941
14,464
187,498
994,345
3,640
291,444
41,243
24,978
906,457
18,340
767,317
882,000
(Continued)

1,538,202
10,716,133
276,887
14,054,723
56,000
3,696,992
724,229
369,306
2,517,581
28,010
24,683
103,566
4,859,912
588,381
(2,157)
924,411
11,875
194,100
942,043
192
193,192
141,191
14,838
846,682
27,942
1,155,361
378,123

8,123,607
137,026
1,596,363
213,211
1,495,526
51,196
133,767
1,356,552
98,194
438,241
12,854
12,501,151
30,411
40,234
395,182
599,807
13,858
5,073
20,190
5,475,687
3,379
25,000
101,204
119,528
23,608
125,160
5,621
25,312
77,028
119,598
2,934,813
1,923,605

Add:
Outstanding
Encumbrances
and Accounts
Payable
$

36,041
77,831
-

Ending
Cash
Balance
$

8,159,648
137,026
1,596,363
213,211
1,573,357
51,196
133,767
1,356,552
98,194
438,241
12,854
12,501,151
30,411
40,234
395,182
599,807
13,858
5,073
20,190
5,475,687
3,379
25,000
101,204
119,528
23,608
125,160
5,621
25,312
77,028
119,598
2,934,813
1,923,605
STATEMENT 1

Page 4

The accompanying notes are an integral part of this financial statement.

$

Cash
Receipts

Ending
Unencumbered
Cash
Balance

LEAVENWORTH COUNTY, KANSAS
SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH (CONTINUED)
Regulatory Basis
For the Year Ended December 31, 2025

Fund
Veterans Treatment Court
Sheriff Drug Forfeitures
Juvenile Drinking Program
Violent Offenders
Drug Test and Supervision
INK Fee Fund
Capital Improvement Reserve
Capital Road
Federal Grants
Attorney Training
Alcohol Drug Safe Action
Landfill Closure
Juvenile Crime Prevention
Township Traffic Impact Fees
Bond and Interest Fund
Bond and Interest
Business Fund
Solid Waste Management
Trust Fund
Special Law Enforcement
Total County

Beginning
Add:
Unencumbered
Cash
Cancelled
Cash
Balance
Encumbrances
Receipts
$
8,996
$
$
75,514
10,564
2,993
143,653
40,515
13,941
146,266
10,199
385,355
2,218,892
1,481,635
5,433,646
6,805,041
41,579
105,602
23,997
3,082
29,359
65,885
9,097
1,993,140
289,600

Expenditures
$
89,197
21,275
10,317
1,170,723
2,282,799
29,166
1,349
6,791
9,200

Ending
Unencumbered
Cash
Balance
$
(4,687)
10,564
2,993
162,893
149,890
395,554
2,529,804
9,955,888
118,015
25,730
29,359
65,885
2,306
2,273,540

Add:
Outstanding
Encumbrances
and Accounts
Payable
$
-

Ending
Cash
Balance
$
(4,687)
10,564
2,993
162,893
149,890
395,554
2,529,804
9,955,888
118,015
25,730
29,359
65,885
2,306
2,273,540

1,577,310

-

1,751,847

2,001,439

1,327,718

-

1,327,718

130,879

-

2,408,096

2,334,500

204,475

-

204,475

25,293

-

13,416

11,877

-

11,877

-

$ 41,689,673

$

-

$ 102,122,558

$ 88,328,441

$

55,483,790

$

113,872

$

179,424
374,970
43,444
122,675
6,678
29,014
-

$

-

$

55,763
71,834
105,214
17,424
63,919
344,916

$

52,847
45,302
103,212
11,894
63,918
118,524

$

182,340
401,502
45,446
128,205
6,678
29,015
226,392

$

-

$

182,340
401,502
45,446
128,205
6,678
29,015
226,392

Total Related Municipal Entities

$

756,205

$

-

$

659,070

$

395,697

$

1,019,578

$

-

$

1,019,578

Total Reporting Entity (Excluding
Agency Funds)

$ 42,445,878

$

-

$ 88,724,138

$

56,503,368

$

113,872

Related Municipal Entities
Sewer District No. 1
Sewer District No. 2
Sewer District No. 3
Sewer District No. 5
Sewer District No. 6
Sewer District No. 7
Fire District No. 1

See Independent Auditor's Report.

$ 56,617,240
STATEMENT 1
(Continued)

Page 5

The accompanying notes are an integral part of this financial statement.

$ 102,781,628
(Continued)

$ 55,597,662

LEAVENWORTH COUNTY, KANSAS
SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH (CONTINUED)
Regulatory Basis
For the Year Ended December 31, 2025
Composition of Cash:
Commerce Bank:
Checking
US Treasury Bills
First State Bank and Trust:
Checking
Certificates of Deposit
Country Club Bank:
Checking
Total Checking Accounts
Kansas Municipal Investment Pool
Total Cash and Investments
Less: Agency Funds (per Schedule 3)
Total Reporting Entity (Excluding Agency Funds)

See Independent Auditor's Report.

6,946,115
135,686,150
55,992
100,000

301,092
$ 143,089,349
9,674
$ 143,099,023
(86,481,783)
$ 56,617,240

STATEMENT 1
(Continued)

Page 6

The accompanying notes are an integral part of this financial statement.

$

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT
December 31, 2025
Note 1: Summary of Significant Accounting Policies
Municipal Financial Reporting Entity
Leavenworth County, Kansas (the County), is a municipal corporation governed by an elected five-member commission.
This regulatory financial statement presents the County (the primary government) and any related municipal entities of
which the County is considered to be financially accountable. The related municipal entities included in the County’s
reporting entity are Sewer Districts No. 1, 2, 3, 5, 6 and 7. The related municipal entity that is not included in the County’s
reporting entity is the Kansas State Research and Extension, Leavenworth County (the Extension). Both the Extension
and the Sewer Districts were established to benefit the County and/or its constituents.
The Extension provides services in such areas as agriculture, home economics, and 4-H clubs to all persons in the
County. The council is an elected nine-member executive board. The County annually provides significant operating
subsidies to the Extension. The Extension is not included in the County’s financial statement. Complete financial
statements for the Extension are available from its offices at 613 Holiday Plaza, Lansing, Kansas, 66043.
The County Commission also appointed themselves to the five-member governing board of the six individual Sewer
Districts. The sewer benefit districts oversee wastewater collection for areas throughout the County. The financial
information for the six Sewer Districts is included in the County reporting entity as related municipal entities.
In 2025, the County inherited the Fire District No. 1 which is also included as a related municipal entity.
Basis of Accounting
Regulatory Basis of Accounting and Departure from Accounting Principles Generally Accepted in the United States of
America. The Kansas Municipal Audit and Accounting Guide (KMAAG) regulatory basis of accounting involves the
recognition of cash, cash equivalents, marketable investments, and certain accounts payable and encumbrance
obligations to arrive at a net unencumbered cash and investments balance on a regulatory basis for each fund, and the
reporting of changes in unencumbered cash and investments of a fund resulting from the difference in regulatory basis
receipts and regulatory basis expenditures for the fiscal year. All recognized assets and liabilities are measured and
reported at cost, unless they have been permanently impaired and have no future cash value or represent no future
obligation against cash. The KMAAG regulatory basis does not recognize capital assets, long-term debt, accrued
receivables and payables, or any other assets, liabilities or deferred inflows or outflows, other than those mentioned
above.
The County has approved a resolution that is in compliance with K.S.A. 75-1120a(c), waiving the requirement for
application of generally accepted accounting principles and allowing the County to use the regulatory basis of accounting.
Regulatory Basis Fund Types
The following types of funds comprise the financial activities of the County:
General Fund – The chief operating fund. Used to account for all resources except those required to be accounted for in
another fund.
Special Purpose Fund – Used to account for the proceeds of specific tax levies and other specific revenue sources
(other than capital project and tax levies for long-term debt) that are intended for specified purposes.
Bond and Interest Fund - Used to account for the accumulation of resources, including tax levies, transfers from other
funds and payment of general long-term debt.
Business Fund – Funds financed in whole or in part by fees charged to users of the goods or services (i.e. enterprise
and internal service fund etc.).
Trust Fund - Used to report assets held in trust for the benefit of the municipal financial reporting entity (i.e., pension
funds, investment trust funds, private purpose trust funds which benefit the municipal reporting entity, scholarship funds,
etc.).
Agency Fund - Used to report assets held by the municipal reporting entity in purely custodial capacity.
Page 7

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 2: Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for the general fund, special purpose
funds (unless specifically exempted by statute), bond and interest funds and business funds. Although directory
rather than mandatory, the statutes provide for the following sequence and timetable in the adoption of the legal
annual operating budget:
1.

Preparation of the budget for the succeeding calendar year on or before August 1st.

2.

Publication in local newspaper on or before August 5th of the proposed budget and notice of public hearing on
the budget.

3.

Public hearing on or before August 15th, but at least ten days after publication of notice of hearing.

4.

Adoption of the final budget on or before August 25th.

If the County is holding a revenue neutral rate hearing, the public hearing shall be no sooner than August 20th and
no later than September 20th, but at least ten days after all statutory notification and publication requirements have
been met. Municipal budgets requiring a hearing to exceed the revenue neutral rate should be adopted on or before
October 1st but may not be adopted prior to the revenue neutral rate hearing. The County did hold a revenue neutral
rate hearing for this year.
The statutes allow for the governing body to increase the originally adopted budget for previously unbudgeted
increases in regulatory receipts other than ad valorem property taxes. To do this, a notice of public hearing to amend
the budget must be published in the local newspaper. At least ten days after publication, the hearing may be held
and the governing body may amend the budget at that time. The County Commission approved budget amendments
for the following funds:
County Treasurer Technology
Solid Waste

Register of Deeds Technology

The statutes permit transferring budgeted amounts between line items within an individual fund. However, such
statutes prohibit expenditures in excess of the total amount of the adopted budget of expenditures of individual
funds. Budget comparison statements are presented for each fund showing actual receipts and expenditures
compared to legally budgeted receipts and expenditures.
All legal annual operating budgets are prepared using the regulatory basis of accounting, in which revenues are
recognized when cash is received and expenditures include disbursements, accounts payable, and encumbrances,
with disbursements being adjusted for prior year's accounts payable and encumbrances. Encumbrances are
commitments by the County for future payments and are supported by a document evidencing the commitment,
such as a purchase order or contract. Any unused budgeted expenditure authority lapses at year end.
A legal operating budget is not required for Capital Project Funds, Agency Funds, Trust Funds and certain Special
Purpose Funds as noted in the presentation of the appropriate Schedule 2.
Spending in funds which are not subject to the legal annual operating budget requirement are controlled by federal
regulations, other statutes, or by use of internal spending limits established by the governing body.

Page 8

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 3: Annual Personal Leave Benefits
Under the terms of the County’s personnel policy, County employees are granted annual personal leave in varying
amounts. Full time employees accrue vacation each year at the following rates:

Years of Service
0 - <5
5 - <10
10 - <15
15 - <20
20+

Accumulation
Per Pay
Annual
Max Leave
Period
Total
Accumulation
4 hours
104 hours
144 hours
5 hours
130 hours
176 hours
6 hours
156 hours
208 hours
7 hours
182 hours
240 hours
8 hours
208 hours
272 hours

Note 4: Property Taxes
Compliance with Kansas Statutes
The County property tax is levied each November 1 on the assessed valuation of real and personal property
located in the County as of the preceding January 1. The County assessors establish assessed value for real and
personal property annually. The final assessed value for real and personal property located in the County as of
January 1, 2025 was $1,110,139,967. The fiscal year 2025 tax levy was based on this final assessed value and
was used to fund fiscal year 2025. The County’s property tax levies per $1,000 assessed valuation for the year
ended December 2025 were as follows:
Fund
General Fund
Road and Bridge Fund
Employee Benefits Fund
Other Governmental Funds
Total

Mill Levy
21.945
10.809
1.256
3.551
37.561

Note 5: Inventories and Prepaid Expenses
Inventories and prepaid expenses which benefit future periods are recorded as an expenditure during the year of
purchase.
Note 6: Use of Estimates
The preparation of financial statement in compliance with the regulatory basis requires management to make
estimates and assumptions that affect the reported amounts of encumbrances at the date of the financial statement
and the reported amounts of expenditures during the reporting period. Actual results could differ from those
estimates.
Note 7: Deposits and Investments
K.S.A. 9-1401 establishes the depositories which may be used by the County. The statute requires banks eligible to
hold the County's funds have a main or branch bank in the county in which the County is located, or in an adjoining
county if such institution has been designated as an official depository, and the banks provide an acceptable rate of
return on funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess of FDIC
coverage. Effective January 1, 2026, K.S.A. 9-1402 authorizes financial institutions to secure deposits of public
moneys of governmental units through the Kansas Collateral Pool (public moneys pooled method as defined by 2025
Senate Substitute for House Bill 2152). The County has no other policies that would further limit interest rate risk.

Page 9

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 7: Deposits and Investments (Continued)
K.S.A. 12-1675 limits the County's investment of idle funds to time deposits, open accounts, and certificates of
deposits with allowable financial institutions; U.S. government securities; temporary notes; no-fund warrants;
repurchase agreements; and the Kansas Municipal Investment Pool. The County has no investment policies that
would further limit its investment choices.
Some of the County’s investments are of bond proceeds invested pursuant to K.S.A. 10-131. This statute allows
additional investment authority beyond that of K.S.A. 12-1675. Investments of bond proceeds may follow K.S.A. 121675 or include other investments such as the KMIP, direct obligations of the U.S. government or any agency
thereof, and various other investments as specified in K.S.A. 10-131.
At December 31, 2025, the County has the following investments:
Investment Type
Kansas Municipal
Investment Pool

Less
than 1

Cost
$

9,674

$

9,674

1-5
$

-

6 - 10
$

-

More
than 10
$

-

Rating
N/A

The municipal investment pool is under the oversight of the Pooled Money Investment Board. The board is
comprised of the State Treasurer and four additional members appointed by the State Governor. The board reports
annually to the Kansas legislature. State pooled monies may be invested in direct obligations of, or obligations that
are insured as to principal and interest by the U.S. government or any agency thereof, with maturities up to four
years. No more than 10 percent of those funds may be invested in mortgage-backed securities. In addition, the
State pool may invest in repurchase agreements with Kansas banks or with primary government securities dealers.
Concentration of credit risk. State statutes place no limit on the amount the County may invest in any one issuer as
long as the investments are adequately secured under K.S.A. 9-1402 and 9-1405. The County’s investments were
composed entirely of KMIP deposits, treasury bills and certificates of deposit as of the fiscal year ended December
31, 2025.
Custodial credit risk – deposits. Custodial credit risk is the risk that in the event of a bank failure, the County’s
deposits may not be returned to it. State statutes require the County’s deposits in financial institutions to be entirely
covered by federal depository insurance or by collateral held under a joint custody receipt issued by a bank within
the State of Kansas, the Federal Reserve Bank of Kansas City, or the Federal Home Loan Bank of Topeka, except
during designated “peak periods” when required coverage is 50%. The County has no designated “peak periods”.
All deposits were legally secured at December 31, 2025.
At December 31, 2025, the County’s carrying amount of deposits was $143,089,349 and the bank balance was
$144,948,480. The bank balance was held by two banks resulting in a concentration of credit risk. Of the bank
balance, $500,000 was covered by federal depository insurance and the remaining amount was collateralized with
securities held by the pledging financial institutions’ agents in the County’s name and letters of credit, covering the
remaining balance.
Custodial credit risk – investments. For an investment, this is the risk that, in the event of the failure of the issuer or
counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the
possession of an outside party. State statutes require investments to be adequately secured.

Page 10

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 8: Long-Term Debt Schedule
Following is a summary of changes in long-term debt for the year.

ISSUE
General Obligation Bonds
Series 2016-A Sales Tax Bonds
Series 2020-A Sales Tax Bonds
Series 2022-A Sales Tax Refunding Bonds
Total General Obligation Bonds
Revolving Loans - KDHE
Loan 1429-01
Loan 1785-01
Total Revolving Loans
Total Contractual Indebtedness

Date
Issued

Final
Maturity
Date

Interest
Rate

Original
Amount

12/22/16
11/18/20
1/19/22

3/1/37
3/1/37
3/1/37

3.00-3.25%
1.40-3.00%
2.00-3.00%

$ 9,740,000
8,830,000
6,815,000

$

7,570,000
8,740,000
6,155,000
$ 22,465,000

$

8/23/05
10/26/09

3/1/27
3/1/31

2.32%
2.47%

$

$

$

380,027
1,139,578

Balance
Beginning
of Year

Additions

Reductions/
Payments

$

$

Interest
Paid

-

425,000
680,000
365,000
$ 1,470,000

7,145,000
8,060,000
5,790,000
$ 20,995,000

$

$

$

$

$

$ 1,552,176

46,339
415,728
462,067

$

-

$ 22,927,067

$

-

$

Balance
End of
Year

22,872
59,304
82,176

$

$

227,900
165,765
137,775
531,440

23,467
356,424
379,891

$

1,045
10,907
11,952

$ 21,374,891

$

543,392

$

Page 11

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 8: Long-Term Debt (Continued)
Annual debt service requirements to maturity for general obligation bonds to be paid with tax levies.
Year
2026
2027
2028
2029
2030
2031-2035
2036-2040
Total

Principal Due
$
1,515,000
1,560,000
1,610,000
1,655,000
1,700,000
9,050,000
3,905,000
$
20,995,000

Interest Due
$
486,665
440,540
392,990
347,515
308,550
979,233
94,220
$
3,049,713

$

$

Total
2,001,665
2,000,540
2,002,990
2,002,515
2,008,550
10,029,233
3,999,220
24,044,713

The County entered into a loan agreement in 2005 with the Kansas Department of Health and Environment (KDHE)
to fund certain project costs for Sewer District No. 7. The project was completed and the final amount of the loan was
$380,027. Interest was paid at a rate of 2.32%.
The County entered into a loan agreement on October 7, 2009 with KDHE to fund certain project costs of Sewer
District No. 3 to connect the City of Basehor, Kansas’ wastewater collection system and treatment facility. The project
was completed and the final amount of the loan was $1,139,578. Interest was paid at a rate of 2.47%.
Annual debt service loan requirements to maturity are as follows:
Year
2026
2027
2028
2029
2030
2031-2035
Total

Principal Due
84,395
62,597
64,311
66,072
67,882
34,634
$
379,891
$

Interest Due
9,800
7,615
5,901
4,139
2,330
471
$
30,256
$

$

$

Total

94,195
70,212
70,212
70,211
70,212
35,105
410,147

Page 12

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 9: Interfund Transactions
From

General Fund
General Fund
General Fund
General Fund
County Health
Register of Deeds Technology
Register of Deeds Technology
Road & Bridge
Road & Bridge
Road & Bridge
Local Service Road & Bridge
Local Service Road & Bridge
Local Service Road & Bridge
Council on Aging
County Treasurer Special
Solid Waste Management
Solid Waste Management
20 Year Special Sales Tax Revenue
Juvenile Detention
Sewer District No. 1
Sewer District No. 2
Sewer District No. 5
Total Transfers

To

Employee Benefit
General Equipment Reserve
911
Capital Improvements
Employee Benefit
Employee Benefit
General Equipment Reserve
Employee Benefit
Road and Bridge Equipment Reserve
Capital Road
Local Service Capital Equipment Reserve
Capital Road
Employee Benefit
Employee Benefit
Employee Benefit
Employee Benefit
Capital Improvements
Bond and Interest
Employee Benefit
General
General
General

Regulatory
Authority
K.S.A. 12-16,102
K.S.A. 19-119
Resolution
K.S.A. 19-120
K.S.A. 12-16,102
K.S.A. 12-16,102
K.S.A. 19-119
K.S.A. 12-16,102
K.S.A. 19-119
K.S.A. 68-590
K.S.A. 19-119
K.S.A. 68-590
K.S.A. 12-16,102
K.S.A. 12-16,102
K.S.A. 12-16,102
K.S.A. 12-16,102
K.S.A. 19-120
Resolution
K.S.A. 12-16,102
K.S.A. 12-825d
K.S.A. 12-825d
K.S.A. 12-825d

Amount
$ 6,564,676
825,000
350,000
1,305,000
360,409
9,505
92,000
1,255,626
600,000
2,700,000
700,000
1,976,000
359,687
720,853
248,063
226,277
150,000
1,751,842
64,755
15,456
12,784
8,624
$ 20,296,557

Note 10: Defined Benefit Pension Plan
Plan description. The County participates in the Kansas Public Employees Retirement System (KPERS), a cost-sharing
multiple-employer defined benefit pension plan as provided by K.S.A. 74-4901, et seq. Kansas law establishes and
amends benefit provisions. KPERS issues a publicly available financial report that includes financial statements and
required supplementary information. KPERS’ financial statements are included in its Comprehensive Annual Financial
Report which can be found on the KPERS website at www.kspers.gov or by writing to KPERS (611 South Kansas, Suite
100, Topeka, KS 66603) or by calling 1-888-275-5737.
Contributions. K.S.A. 74-4919 and K.S.A. 74-49,210 establish the KPERS member-employee contribution rates. KPERS
has multiple benefit structures and contribution rates depending on whether the employee is a KPERS 1, KPERS 2 or
KPERS 3 member. KPERS 1 members are active and contributing members hired before July 1, 2009. KPERS 2
members were first employed in a covered position on or after July 1, 2009, and KPERS 3 members were first employed
in a covered position on or after January 1, 2015. Effective January 1, 2015, Kansas law established the KPERS
member-employee contribution rate a 6% of covered salary for KPERS 1, KPERS 2 and KPERS 3 members. K.S.A. 744975 establishes KP&F member-employee contribution rate at 7.15% of covered salary. Member contributions are
withheld by their employer and paid to KPERS according to the provisions of Section 414(h) of the Internal Revenue
Code.

Page 13

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 10: Defined Benefit Pension Plan (Continued)
State law provides that the employer contribution rates for KPERS 1, KPERS 2, KPERS 3 and KP&F be determined
based on the results of each annual actuarial valuation. Kansas law sets a limitation on annual increases in the
employer contribution rates. The actuarially determined employer contribution rate (not including the 1% contribution
rate for the Death and Disability Program) and the statutory contribution rate was 9.71% for KPERS and 24.67% for
KP&F for the fiscal year ended December 31, 2025. Contributions to the pension plan from (non-school municipality)
were $1,945,427 for KPERS and $1,926,218 for KP&F for the year ended December 31, 2025.
Net Pension Liability. At December 31, 2025, the County’s proportionate share of the collective net pension liability
reported by KPERS was $14,881,130 and $15,616,393 for KP&F. The net pension liability was measured as of June
30, 2025 and the total pension liability used to calculate the net pension liability was determined by an actuarial
valuation as of December 31, 2024, which was rolled forward to June 30, 2025. The County’s proportion of the net
pension liability was based on the ratio of the County’s contributions to KPERS, relative to the total employer and
non-employer contributions of the Local subgroup within KPERS. Since the KMAAG regulatory basis of accounting
does not recognize long-term debt, this liability is not reported in this financial statement.
The complete actuarial valuation report including all actuarial assumptions and methods, and the report on the
allocation of the KPERS collective net pension liability to all participating employers are publicly available on the
KPERS website at www.kspers.gov or can be obtained as described above.

Note 11: Other Post-Employment Benefits
Other Post-Employment Benefits. As provided by K.S.A. 12-5040, the County allows retirees to participate in the
group health insurance plan. While each retiree pays the full amount of the applicable premium, conceptually, the
County is subsidizing the retirees because each participant is charged a level premium regardless of age. However,
the cost of this subsidy has not been quantified in this financial statement.
Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the County makes health care benefits
available to eligible former employees and eligible dependents. Certain requirements are outlined by the federal
government for this coverage. The premium is paid in full by the insured. There is no cost to the County under this
program.
Death and Disability Other Post Employment Benefits. As provided by K.S.A. 74-4927, disabled members in the
Kansas Public Employees Retirement System (KPERS) receive long-term disability benefits and life insurance
benefits. The plan is administered through a trust held by KPERS that is funded to pay annual benefit payments. The
employer contribution rate is set at 1% for the year ended December 31, 2025.

Note 12: Commitments and Contingencies
The County receives significant financial assistance from numerous federal and state governmental agencies in the
form of grants and state pass-through aid. The disbursements of funds received under these programs generally
require compliance with terms and conditions specified in the grant agreements and are subject to audit. Any
disallowed claims resulting from such audits could become a liability of the General Fund or other applicable funds.
However, in the opinion of management, any such disallowed claims will not have a material effect on the financial
statement of the County as of December 31, 2025.

Page 14

LEAVENWORTH COUNTY, KANSAS
NOTES TO FINANCIAL STATEMENT (CONTINUED)
December 31, 2025
Note 13: Risk Management
The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets, errors
and omissions; injuries to employees; and natural disasters for which it carries commercial insurance. Settled claims
resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years.
There have not been significant reductions in coverage from prior years.
The County pays an annual premium to KERIT for its workers compensation insurance coverage. The agreement to
participate provides that the KERIT risk pool will be self-sustaining through member premiums and will reinsure
through commercial companies for claims in excess of four hundred fifty thousand dollars ($450,000) up to five
million dollars ($5,000,000), for each insured event. Additional premiums may be due if total claims for the pool are
different than what has been anticipated by KERIT management.
The County and its related entities are involved in various lawsuits arising in the ordinary course of activities. In the
opinion of County management and the County Counselor, the ultimate effect of these legal matters will not have a
material effect on the County’s financial position.

Note 14: Subsequent Events
Management has evaluated the effects on the financial statement of subsequent events through the date of the
auditor's report, which is the date the financial statement was available to be issued.

Page 15

REGULATORY-REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE 1
LEAVENWORTH COUNTY, KANSAS
SUMMARY OF EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

Fund
Governmental Funds
General Fund
Special Purpose Funds
County Health
Employee Benefits
Register of Deeds Technology
Road and Bridge
Special Alcohol
Economic Development
Council on Aging
Special Parks and Recreation Fund
911 Taxes Fund
Juvenile Detention Fund
20 Year Special Sales Tax Revenue Fund
County Clerk Technology
County Treasurer Technology
Opioid Settlement
Local Service Road and Bridge
Bond and Interest Fund
Business Fund
Solid Waste Management
Related Municipal Entities
Sewer District No. 1
Sewer District No. 2
Sewer District No. 3
Sewer District No. 5
Sewer District No. 7

$

$
Page 17

See Independent Auditor's Report.

Certified
Budget

Adjustment for
Qualifying
Budget Credits

Total
Budget for
Comparison

Expenditures
Chargeable to
Current Year

37,788,053

$

-

$ 37,788,053

$

1,583,346
11,855,765
324,211
14,588,001
50,000
85,658
4,358,338
45,000
747,600
430,231
8,432,991
31,000
26,700
148,154
5,099,054
2,001,440

444,771
-

1,583,346
11,855,765
324,211
14,588,001
50,000
85,658
4,803,109
45,000
747,600
430,231
8,432,991
31,000
26,700
148,154
5,099,054
2,001,440

1,538,202
10,716,133
276,887
14,054,723
56,000
3,696,992
724,229
369,306
2,517,581
28,010
24,683
103,566
4,859,912
2,001,439

(45,144)
(1,139,632)
(47,324)
(533,278)
6,000
(85,658)
(1,106,117)
(45,000)
(23,371)
(60,925)
(5,915,410)
(2,990)
(2,017)
(44,588)
(239,142)
(1)

2,427,552

-

2,427,552

2,334,500

(93,052)

54,331
79,084
103,712
19,474
63,920

-

54,331
79,084
103,712
19,474
63,920

52,847
45,302
103,212
11,894
63,918

(1,484)
(33,782)
(500)
(7,580)
(2)

79,555,207

$ (11,233,179)

90,343,615

$

444,771

$ 90,788,386

$

35,975,871

Variance
Over
(Under)
$

(1,812,182)

SCHEDULE 2
LEAVENWORTH COUNTY, KANSAS
GENERAL FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and Shared Revenues:
Ad valorem taxes
Delinquent taxes
Motor vehicle taxes
Other taxes
Interest and penalties
Licenses, permits and fees
Charges for services
Interest on idle funds
Intergovernmental
Reimbursements
Miscellaneous
Transfers in
Total Receipts
EXPENDITURES
County Commission
Personnel services
Contractual services
Commodities
Mental health
Total County Commission
County Clerk
Personnel services
Contractual services
Commodities
Total County Clerk
County Treasurer
Personnel services
Contractual services
Commodities
Capital outlay
Total County Treasurer
Register of Deeds
Personnel services
Contractual services
Commodities
Capital outlay
Total Register of Deeds

Actual
$

$

$

$
$
$
$

$
$

$

23,871,504
309,950
2,580,847
53,310
599,348
1,322,719
4,610,996
2,744,160
131
797,705
2,676,912
36,864
39,604,446

Budget
$

$

620,800
460,812
3,497
1,085,109

$

248,063
27,599
4,118
279,780

$

491,241
27,899
10,956
530,096
236,478
8,814
2,731
160
248,183

Variance
Over
(Under)

$

$
$

$
$

$

24,362,005
200,000
2,124,808
160,571
375,000
4,269,125
2,550,000
901,584
502,575
35,445,668

585,257
72,300
4,100
291,237
952,894

$

$

$

$

260,766
39,000
4,500
304,266

$

501,765
43,245
8,000
5,000
558,010

$

252,830
11,079
6,500
1,640
272,049

$

$
$

$

(490,501)
109,950
456,039
(107,261)
224,348
(2,946,406)
4,610,996
194,160
131
(103,879)
2,174,337
36,864
4,158,778

35,543
388,512
(603)
(291,237)
132,215
(12,703)
(11,401)
(382)
(24,486)
(10,524)
(15,346)
2,956
(5,000)
(27,914)
(16,352)
(2,265)
(3,769)
(1,480)
(23,866)

(continued)

See Independent Auditor's Report.

Page 18

SCHEDULE 2
(CONTINUED)

LEAVENWORTH COUNTY, KANSAS
GENERAL FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET (CONTINUED)
Regulatory Basis
For the Year Ended December 31, 2025

Actual

EXPENDITURES
Emergency Medical Service
Personnel services
Contractual services
Commodities
Capital outlay
Transfers out
Total Emergency Medical Service

$

$

Planning and Zoning
Personnel services
Contractual services
Commodities
Total Planning and Zoning

$
$

County Sheriff
Personnel services
Contractual services
Commodities
Capital outlay
Transfers out
Total County Sheriff

$

$

County Counselor
Personnel services
Contractual services
Commodities
Total County Counselor
County Attorney
Personnel services
Contractual services
Commodities
Transfers out
Court ordered payments
Total County Attorney
Coroner
Contractual services

$
$
$

Courthouse General
Contractual services
Commodities
Transfers out
Total Courthouse General
See Independent Auditor's Report.

(continued)

$

487,306
76,366
2,385
566,057

$

$

$

7,384,999
1,383,963
391,551
87,920
4,173,974
13,422,407

$

355,616
490,794
79
846,489

$

$
$
$
$

Budget

4,060,929
319,562
210,553
8,391
2,430,702
7,030,137

1,820,730
114,911
39,795
680,000
51,495
2,706,931

Variance
Over
(Under)

$

$
$

4,006,909
241,649
387,850
10,000
2,430,702
7,077,110
494,430
102,436
7,950
604,816

$

$
$
$

7,600,952
1,513,588
553,960
1,500
4,173,974
13,843,974

$

354,607
441,200
2,650
798,457

$

$

$

54,020
77,913
(177,297)
(1,609)
(46,973)
(7,124)
(26,070)
(5,565)
(38,759)
(215,953)
(129,625)
(162,409)
86,420
(421,567)
1,009
49,594
(2,571)
48,032

$

$

1,875,419
180,324
43,250
680,000
75,500
2,854,493

$

(54,689)
(65,413)
(3,455)
(24,005)
(147,562)

211,063

$

290,000

$

(78,937)

1,364,671
247,482
65,000
1,677,153

$

1,416,500
439,500
65,000
1,921,000

$

(51,829)
(192,018)
(243,847)

$

$

Page 19

SCHEDULE 2
(CONTINUED)

LEAVENWORTH COUNTY, KANSAS
GENERAL FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET (CONTINUED)
Regulatory Basis
For the Year Ended December 31, 2025

Actual

EXPENDITURES (CONTINUED)
Information Services
Personnel services
Contractual services
Commodities
Transfers out
Total Information Services

$

$

District Court
Contractual services
Commodities
Total District Court

$
$

Human Resources
Personnel services
Contractual services
Commodities
Total Human Resources

$
$

Building Maintenance
Personnel services
Contractual services
Commodities
Capital outlay
Transfers out
Total Building Maintenance

$

$

Justice Center
Personnel services
Contractual services
Commodities
Transfers out
Total Justice Center

$

$

Special Building, Cushing
Personnel services
Contractual services
Commodities
Transfers out
Total Justice Center

$

$

Appraiser
Personnel services
Contractual services
Commodities
Total Appraiser
See Independent Auditor's Report.

$
$
(continued)

464,679
185,609
3,966
135,000
789,254
196,111
75,458
271,569
271,816
117,314
2,599
391,729
312,912
152,736
47,036
1,065,000
1,577,684
184,425
214,935
408,501
245,000
1,052,861
143,787
142,311
134,728
175,000
595,826
668,428
61,506
41,803
771,737

Variance
Over
(Under)

Budget
$

$
$
$
$
$
$

$
$

$
$

$
$
$

389,000
184,450
6,000
132,500
711,950
230,441
78,000
308,441
275,000
148,100
6,500
429,600
302,946
166,446
59,700
880,000
185,000
1,594,092
209,704
278,871
450,000
245,000
1,183,575
150,344
182,000
275,000
175,000
782,344
835,488
97,202
50,500
983,190

$

$
$
$
$
$
$

$
$

$
$

$
$
$

75,679
1,159
(2,034)
2,500
77,304
(34,330)
(2,542)
(36,872)
(3,184)
(30,786)
(3,901)
(37,871)
9,966
(13,710)
(12,664)
(880,000)
880,000
(16,408)
(25,279)
(63,936)
(41,499)
(130,714)
(6,557)
(39,689)
(140,272)
(186,518)
(167,060)
(35,696)
(8,697)
(211,453)
Page 20

SCHEDULE 2
(CONTINUED)

LEAVENWORTH COUNTY, KANSAS
GENERAL FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET (CONTINUED)
Regulatory Basis
For the Year Ended December 31, 2025

EXPENDITURES (CONTINUED)
GIS Appraiser
Personnel services
Contractual services
Commodities
Total GIS Appraiser
Election
Personnel services
Contractual services
Commodities
Reimbursement
Transfers out
Total Election
Noxious Weeds
Personnel services
Contractual services
Commodities
Transfers out
Total Noxious Weeds
Risk Management
Personnel services
Commodities
Total Risk Management
Administration
Personnel services
Contractual
Commodities
Total Administration

Actual
$
$
$

$
$

$
$
$

Budget
$
$

125,357
28,242
79,999
25,000
258,598

$

261,871
56,204
309,160
50,000
677,235

$

3,300
332
3,632

$

$

$

$
$

$

134,111
545
737
135,393

Appropriations

$

Health Dept

$

Total Expenditures

$ 35,975,871

RECEIPTS OVER (UNDER) EXPENDITURES

$

260,112
28,567
4,697
293,376

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Variance
Over
(Under)

291,243
52,600
6,500
350,343

$
$

320,942
51,950
146,500
50,000
25,000
594,392

$

268,412
102,601
314,850
50,000
735,863

$

3,985
6,500
10,485

$

$

$

$

(31,131)
(24,033)
(1,803)
(56,967)
(195,585)
(23,708)
(66,501)
(50,000)
(335,794)
(6,541)
(46,397)
(5,690)
(58,628)
(685)
(6,168)
(6,853)

$

$

165,973
19,000
1,700
186,673

$

(31,862)
(18,455)
(963)
(51,280)

440,036

$

440,036

$

-

113,536

$

-

$

113,536

$

(1,812,182)

$ 37,788,053

3,628,575
4,495,032

$

8,123,607

Page 21

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
COUNTY HEALTH FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Ad valorem
Delinquent
Motor vehicle
Grants
Charges for services
Miscellaneous
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Commodities
Grant county cost
Transfers out
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual
$

$

$

$

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Budget

483,141
7,443
59,492
837,246
118,788
1,654
$ 1,507,764

861,295
146,452
47,647
122,399
360,409
$ 1,538,202

Variance
Over
(Under)

$

$

493,604
51,814
741,229
110,000
90,377
1,487,024

933,928
151,700
62,500
42,870
392,348
1,583,346

$

$

$

$

(10,463)
7,443
7,678
96,017
8,788
(88,723)
20,740

(72,633)
(5,248)
(14,853)
79,529
(31,939)
(45,144)

(30,438)
167,464

$

137,026

Page 22

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
EMPLOYEE BENEFITS FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Ad valorem
Delinquent
Motor vehicle
Miscellaneous
Reimbursements
Transfers in
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual
$

$

$
$

10,593,538
122,595
10,716,133

$

1,170,610

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

1,365,184
9,095
66,645
275,968
360,000
9,809,851
11,886,743

Variance
Over
(Under)

Budget
$

$

$
$

1,395,276
58,520
10,078,761
11,532,557

$

11,855,765
11,855,765

$

$

$

(30,092)
9,095
8,125
275,968
360,000
(268,910)
354,186

(1,262,227)
122,595
(1,139,632)

425,753
$

1,596,363

Page 23

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
REGISTER OF DEEDS TECHNOLOGY FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Program income

Actual
172,800

$

160,000

$

12,800

$

$

43,702
156,436
15,500
7,000
101,573
324,211

$

(20,977)
(14,140)
(15,500)
3,361
(68)
(47,324)

$

22,725
142,296
10,361
101,505
276,887

RECEIPTS OVER (UNDER) EXPENDITURES

$

(104,087)

UNENCUMBERED CASH - JANUARY 1

See Independent Auditor's Report.

Budget

$

EXPENDITURES
Personnel services
Contractual services
Commodities
Capital outlay
Transfer out
Total Expenditures

UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

317,298
$

213,211

Page 24

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
ROAD AND BRIDGE FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Ad valorem
Delinquent
Motor vehicle
Other taxes
Intergovernmental
Reimbursements
Miscellaneous
Total Cash Receipts

Actual
$

$

11,756,610
139,855
1,178,859
1,777,372
10,941
15,970
14,879,607

EXPENDITURES
Personnel services
Contractual services
Commodities
Capital outlay
Debt service
Transfers out
Total Expenditures

$

3,080,278
362,190
5,664,063
201,156
191,410
4,555,626
14,054,723

RECEIPTS OVER (UNDER) EXPENDITURES

$

824,884

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Variance
Over
(Under)

Budget
$

$

$

$

12,000,000
971,068
64,450
1,055,536
185,253
49,427
14,325,734

2,997,000
1,213,500
7,396,875
125,000
2,855,626
14,588,001

$

$

$

$

(243,390)
139,855
207,791
(64,450)
721,836
(174,312)
(33,457)
553,873

83,278
(851,310)
(1,732,812)
76,156
191,410
1,700,000
(533,278)

670,642
$

1,495,526

Page 25

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
SPECIAL ALCOHOL FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

Actual

Variance
Over
(Under)

Budget

RECEIPTS
Liquor tax

$

28,119

$

34,000

$

(5,881)

EXPENDITURES
Contractual services

$

56,000

$

50,000

$

6,000

RECEIPTS OVER (UNDER) EXPENDITURES

$

(27,881)

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

79,077
$

51,196

Page 26

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
ECONOMIC DEVELOPMENT FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Ad valorem
Delinquent
Motor vehicle
Miscellaneous
Total Cash Receipts

Actual
$

$

50,457
3,820
36,876
57
91,210

EXPENDITURES
Contractual services

$

-

RECEIPTS OVER (UNDER) EXPENDITURES

$

91,210

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Variance
Over
(Under)

Budget
$

$

51,971
32,456
84,427

$

$

(1,514)
3,820
4,420
57
6,783

$

85,658

$

(85,658)

42,557
$

133,767

Page 27

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
COUNCIL ON AGING FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Ad valorem
Delinquent
Motor vehicle
Intergovernmental
Miscellaneous
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Commodities
Grants
Other expenditures
Transfers out
Adjustments for budget credits
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual
$

$

$

$

1,677,601
1,132,632
134,513
31,393
720,853
3,696,992

$

640,773

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

3,023,059
36,452
333,827
907,647
36,780
4,337,765

Variance
Over
(Under)

Budget
$

$

$

$

3,085,630
293,148
714,425
4,093,203

1,722,209
1,040,500
145,400
456,925
253,951
739,353
444,771
4,803,109

$

$

$

$

(62,571)
36,452
40,679
193,222
36,780
244,562

(44,608)
92,132
(10,887)
(456,925)
(222,558)
(18,500)
(444,771)
(1,106,117)

715,779
$

1,356,552

Page 28

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
SPECIAL PARKS AND RECREATION FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

Actual

Variance
Over
(Under)

Budget

RECEIPTS
Liquor tax

$

16,277

$

18,000

$

(1,723)

EXPENDITURES
Contractual services

$

-

$

45,000

$

(45,000)

RECEIPTS OVER (UNDER) EXPENDITURES

$

16,277

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

81,917
$

98,194

Page 29

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
911 TAXES FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
911 tax
Transfers in
Total Cash Receipts
EXPENDITURES
Contractual services
Commodities
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual
$

$

$

$

724,229
724,229

$

140,078

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Budget

514,307
350,000
864,307

$

Variance
Over
(Under)

$

$

492,255
350,000
842,255

$

745,600
2,000
747,600

$

$

$

22,052
22,052

(21,371)
(2,000)
(23,371)

298,163
$

438,241

Page 30

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
JUVENILE DETENTION FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Ad valorem
Delinquent
Motor vehicle
Charges for services
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Commodities
Transfers out
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual
$

$

$

$

150,046
11,755
142,750
64,755
369,306

$

(9,088)

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

306,873
5,200
40,704
7,441
360,218

Variance
Over
(Under)

Budget
$

$

$

$

313,598
35,659
349,257

193,000
172,476
64,755
430,231

$

$

$

$

(6,725)
5,200
5,045
7,441
10,961

(42,954)
(160,721)
142,750
(60,925)

21,942
$

12,854

Page 31

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
20 YEAR SPECIAL SALES TAX REVENUE FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Local assistance
Interest on idle funds
Total Cash Receipts
EXPENDITURES
Contractual services
Commodities
Transfers out
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual
$

$

$

$

98,310
667,429
1,751,842
2,517,581

$

4,013,565

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Budget

6,181,136
350,010
6,531,146

$

Variance
Over
(Under)

$

$

5,200,000
5,200,000

6,431,551
2,001,440
8,432,991

$
$

$
$

981,136
350,010
1,331,146

(6,333,241)
667,429
(249,598)
(5,915,410)

8,487,586
$

12,501,151

Page 32

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
COUNTY CLERK TECHNOLOGY FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Program income

Actual
28,766

$

20,000

$

8,766

$

$

31,000
31,000

$

(30,425)
27,435
(2,990)

$

575
27,435
28,010

RECEIPTS OVER (UNDER) EXPENDITURES

$

756

UNENCUMBERED CASH - JANUARY 1

See Independent Auditor's Report.

Budget

$

EXPENDITURES
Contractual services
Commodities
Total Expenditures

UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

29,655
$

30,411

Page 33

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
COUNTY TREASURER TECHNOLOGY FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

Actual

Variance
Over
(Under)

Budget

RECEIPTS
Program income

$

28,766

$

25,700

$

3,066

EXPENDITURES
Contractual services

$

24,683

$

26,700

$

(2,017)

RECEIPTS OVER (UNDER) EXPENDITURES

$

4,083

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

36,151
$

40,234

Page 34

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
OPIOID SETTLEMENT FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Opioid settlement

Actual
129,549

$

250,000

$

(120,451)

$

$

103,154
45,000
148,154

$

(11,510)
(38,800)
5,722
(44,588)

$

91,644
6,200
5,722
103,566

RECEIPTS OVER (UNDER) EXPENDITURES

$

25,983

UNENCUMBERED CASH - JANUARY 1

See Independent Auditor's Report.

Budget

$

EXPENDITURES
Personnel
Contractual
Commodities
Total Expenditures

UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

369,199
$

395,182

Page 35

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
LOCAL SERVICE ROAD AND BRIDGE FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Ad valorem
Delinquent
Motor vehicle
Fuel
Total Cash Receipts

Actual
$

$

3,967,957
54,581
461,777
444,189
4,928,504

EXPENDITURES
Personnel services
Contractual services
Commodities
Transfers out
Total Expenditures

$

788,286
25,760
1,010,179
3,035,687
4,859,912

RECEIPTS OVER (UNDER) EXPENDITURES

$

68,592

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Variance
Over
(Under)

Budget
$

$

$

$

4,022,169
397,858
424,859
4,844,886

788,667
25,700
2,649,000
1,635,687
5,099,054

$

$

$

$

(54,212)
54,581
63,919
19,330
83,618

(381)
60
(1,638,821)
1,400,000
(239,142)

531,215
$

599,807

Page 36

LEAVENWORTH COUNTY, KANSAS
NON-BUDGETED SPECIAL PURPOSE FUNDS*
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Licenses, permits and fees
Intergovernmental
Miscellaneous
Transfer in
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Commodities
Capital outlay
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Drug
Prosecutor

Juvenile
Supervision
Fees

$

-

$

$

$

(2,157)
(2,157)

$

2,157

$
$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31
*These funds are not required to be budgeted.

$

$

$

-

$

1,293

$

5,073

20,190

Juvenile
Reinvestment
Grant

Community
Corrections

12,500
1,964
14,464

$

-

$

$

$

$

-

$

-

115,941
917,000
1,032,941

$

$

$

1,270
923,141
924,411

$

11,875
11,875

$

108,530

$

2,589

$

18,897
$

Juvenile
Justice
Authority

$

5,367,157
$

5,475,687

$

790
$

3,379

971,437
22,908
994,345

$

$

$

586,777
305,100
50,166
942,043

$

192
192

$

52,302

$

3,448

$

25,000
$

25,000

CCH
Permits

$

67,226
$

119,528

3,640
3,640

20,160
$

23,608

(Continued)

SCHEDULE 2
(CONTINUED)

Page 37

See Independent Auditor's Report.

1,293
1,293

2,916
$

General
Equipment
Reserve

LEAVENWORTH COUNTY, KANSAS
NON-BUDGETED SPECIAL PURPOSE FUNDS* (CONTINUED)
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Intergovernmental
Miscellaneous
Interest income
Transfer in
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Commodities
Employee Benefit
Capital outlay
Transfers out
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Juvenile
Intake and
Assessment
$

$

$

90,210
7,865
(1,085)
44,201
141,191

$

(99,948)

$
$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31
*These funds are not required to be budgeted.

24,978
24,978

$

$

$

8,763
6,075
14,838

$

10,140

$

105,569
$

5,621

25,312

18,340
18,340

$

167,317
600,000
767,317

$

$

1,155,361
$ 1,155,361

$

$

Memorials

906,457
906,457

$

$

$

558,139
2,547
37,933
248,063
846,682

$

27,942
27,942

$

59,775

$

(9,602)

$

15,172
$

Local Service
Capital
Equipment
Reserve

$

17,253
$

77,028

$

$

(388,044)

CARES
Act
Fund

182,000
700,000
882,000

$

$

$

378,123
378,123

$

588,381
588,381

$

503,877

$

(586,521)

$

129,200

3,322,857

1,419,728

119,598

$ 2,934,813

$ 1,923,605

$

1,860
1,860

600,379
$

13,858

(Continued)

SCHEDULE 2
(CONTINUED)

Page 38

See Independent Auditor's Report.

PALS

41,243
41,243

$

County
Treasurer
Special

Road and
Bridge
Equipment
Reserve

LEAVENWORTH COUNTY, KANSAS
NON-BUDGETED SPECIAL PURPOSE FUNDS* (CONTINUED)
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Licenses, permits and fees
Transfer in
Total Cash Receipts
EXPENDITURES
Contractual services
Commodities
Capital outlay
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Sheriff
Drug
Forfeitures
$

-

$

$

$

-

$

-

$
$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31
*These funds are not required to be budgeted.

-

$

$

$

-

$

-

$

10,564
$

10,564

Violent
Offenders
40,515
40,515

$

$

$

16,009
5,266
21,275

$

19,240

$

2,993
$

2,993

Drug Test
and
Supervision
13,941
13,941

$

$

$

10,317
10,317

$

3,624

$

143,653
$

162,893

INK
Fee Fund

149,890

Capital
Road

10,199
10,199

$

26,635
1,455,000
$ 1,481,635

$

$

189,045
981,678
$ 1,170,723

$

$

-

$

14,957
2,267,842
2,282,799

$

10,199

$

$

3,150,847

$

146,266
$

Capital
Improvement
Reserve

$

310,912

385,355

2,218,892

395,554

$ 2,529,804

$

757,646
4,676,000
5,433,646

6,805,041
$

9,955,888

(Continued)

SCHEDULE 2
(CONTINUED)

Page 39

See Independent Auditor's Report.

Juvenile
Drinking
Program

LEAVENWORTH COUNTY, KANSAS
NON-BUDGETED SPECIAL PURPOSE FUNDS* (CONTINUED)
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Licenses, permits and fees
Intergovernmental
Total Cash Receipts
EXPENDITURES
Contractual services
Commodities
Miscellaneous
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Federal
Grants
$

$

$

$

23,063
2,341
3,762
29,166

$

12,413

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31
*These funds are not required to be budgeted.

3,082
3,082

$

$

$

1,349
1,349

$

1,733

$

105,602
$

118,015

-

$

$

$

-

$

-

$

23,997
$

25,730

Landfill
Closure
-

$

$

$

-

$

-

$

29,359
$

29,359

Juvenile
Crime
Prevention

$

65,885

$
$

289,600
289,600

$

6,791
6,791

$

9,200
9,200

$

2,306

$

280,400

65,885
$

9,097
9,097

Township
Traffic
Impact Fee

$

$

2,306

1,993,140
$

2,273,540

(Continued)

SCHEDULE 2
(CONTINUED)

Page 40

See Independent Auditor's Report.

Attorney
Training

41,579
41,579

$

Alcohol
Drug Safe
Action

LEAVENWORTH COUNTY, KANSAS
NON-BUDGETED SPECIAL PURPOSE FUNDS* (CONTINUED)
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Intergovernmental
Miscellaneous
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Commodities
Employee Benefit
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

CPJJ
Comm
Corrections
$
$
$

KFA
$
$
$

$

85,415
67,436
1,741
39,508
194,100

$

(6,602)

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

187,498
187,498

101,204

291,444
291,444

$
$

75,514
75,514

$

$

193,063
129
193,192

$

39,995
40,686
1,252
7,264
89,197

$

98,252

$

(13,683)

107,806
$

Veterans
Treatment
Court

8,996

26,908
$

125,160

$

(4,687)

*These funds are not required to be budgeted.

SCHEDULE 2
(CONTINUED)

Page 41

See Independent Auditor's Report.

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
BOND AND INTEREST FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Delinquent tax
Transfer in
Total Cash Receipts

Actual

Budget

5
1,751,842
$ 1,751,847

$

EXPENDITURES
Principal
Interest
Total Expenditures

$ 1,470,000
531,439
$ 2,001,439

$

RECEIPTS OVER (UNDER) EXPENDITURES

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

$

Variance
Over
(Under)

$

$

2,001,440
2,001,440

$
$

5
(249,598)
(249,593)

1,470,000
531,440
2,001,440

$

-

$

(249,592)
1,577,310

$ 1,327,718

Page 42

(1)
(1)

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
SOLID WASTE MANAGEMENT FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Taxes and shared revenue
Delinquent
Charges for services
Reimbursements
Total Cash Receipts
EXPENDITURES
Personnel services
Contractual services
Commodities
Capital outlay
Transfers out
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual
$

$

$

$

$

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

Budget

35
2,400,490
7,571
$ 2,408,096

553,504
1,351,174
34,139
19,406
376,277
$ 2,334,500

Variance
Over
(Under)

$

$

2,315,000
2,315,000

550,000
1,476,775
40,000
34,500
326,277
2,427,552

$
$

$

$

35
85,490
7,571
93,096

3,504
(125,601)
(5,861)
(15,094)
50,000
(93,052)

73,596
130,879

$

204,475

Page 43

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
TRUST FUND - SPECIAL LAW ENFORCEMENT FUND
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
Regulatory Basis
For the Year Ended December 31, 2025
RECEIPTS
Taxes

$

-

EXPENDITURES
Commodities

$

13,416

RECEIPTS OVER (UNDER) EXPENDITURES

$

(13,416)

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

25,293
$

11,877

*This fund is not required to be budgeted.

See Independent Auditor's Report.

Page 44

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
RELATED MUNICIPAL ENTITY
SEWER DISTRICT NO. 1
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Special assessments
EXPENDITURES
Contractual services
Commodities
Transfers out
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual

See Independent Auditor's Report.

Budget

$

55,763

$

54,331

$

1,432

$

$

35,900
2,975
15,456
54,331

$

$

37,324
67
15,456
52,847

1,424
(2,908)
(1,484)

$

2,916

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

179,424
$

182,340

Page 45

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
RELATED MUNICIPAL ENTITY
SEWER DISTRICT NO. 2
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Special assessments
EXPENDITURES
Contractual services
Commodities
Transfers out
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual

See Independent Auditor's Report.

Budget

$

71,834

$

72,092

$

(258)

$

$

63,050
3,250
12,784
79,084

$

$

29,633
2,885
12,784
45,302

(33,417)
(365)
(33,782)

$

26,532

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

374,970
$

401,502

Page 46

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
RELATED MUNICIPAL ENTITY
SEWER DISTRICT NO. 3
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Special assessments

Actual
105,214

$

103,212

$

2,002

$

$

33,500
70,212
103,712

$

(500)
(500)

$

33,000
70,212
103,212

RECEIPTS OVER (UNDER) EXPENDITURES

$

2,002

UNENCUMBERED CASH - JANUARY 1

See Independent Auditor's Report.

Budget

$

EXPENDITURES
Contractual services
Debt service
Total Expenditures

UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

43,444
$

45,446

Page 47

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
RELATED MUNICIPAL ENTITY
SEWER DISTRICT NO. 5
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Special assessments

Actual
17,424

$

17,424

$

-

$

$

7,250
3,600
8,624
19,474

$

(4,036)
(3,544)
(7,580)

$

3,214
56
8,624
11,894

RECEIPTS OVER (UNDER) EXPENDITURES

$

5,530

UNENCUMBERED CASH - JANUARY 1

See Independent Auditor's Report.

Budget

$

EXPENDITURES
Contractual services
Commodities
Transfers out
Total Expenditures

UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

122,675
$

128,205

Page 48

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
RELATED MUNICIPAL ENTITY
SEWER DISTRICT NO. 6
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

Actual

Variance
Over
(Under)

Budget

RECEIPTS
Special assessments

$

-

$

-

$

-

EXPENDITURES
Contractual services

$

-

$

-

$

-

RECEIPTS OVER (UNDER) EXPENDITURES

$

-

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

6,678
$

6,678

Page 49

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
RELATED MUNICIPAL ENTITY
SEWER DISTRICT NO. 7
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGET
Regulatory Basis
For the Year Ended December 31, 2025

RECEIPTS
Special assessments
EXPENDITURES
Contractual services
Capital outlay
Total Expenditures
RECEIPTS OVER (UNDER) EXPENDITURES

Actual

See Independent Auditor's Report.

Budget

$

63,919

$

63,919

$

-

$

$

40,000
23,920
63,920

$

-

$

40,000
23,918
63,918

$

1

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

Variance
Over
(Under)

$

$

(2)
(2)

29,014
$

29,015

Page 50

SCHEDULE 2
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
RELATED MUNICIPAL ENTITY
FIRE DISTRICT NO. 1
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
Regulatory Basis
For the Year Ended December 31, 2025
RECEIPTS
Miscellaneous

$

344,916

EXPENDITURES
Contractual services

$

118,524

RECEIPTS OVER (UNDER) EXPENDITURES

$

226,392

UNENCUMBERED CASH - JANUARY 1
UNENCUMBERED CASH - DECEMBER 31

See Independent Auditor's Report.

$

226,392

Page 51

SCHEDULE 3
LEAVENWORTH COUNTY, KANSAS
AGENCY FUNDS
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
For the Year Ended December 31, 2025

Fund
Distributable Funds:
Road and Bridge Escrow
Payroll Clearing
Cash Over or Short
Sales Tax Vehicle
Current Ad Valorem Tax
Motor Vehicle Tax
Recreational Vehicle Tax
In Lieu of Tax
Redemption
City/County Highway Fuel Tax
Delinquent Taxes
Real Estate Part Pay Property Tax
Personal Property Part Pay Property Tax
Advance Taxes
Local Alcohol Liquor Tax
Special County Mineral Production Tax
Change - Treasurer Overcharge
Tax Escrow Delinquent
Game Licenses - State
Park Permits - State
Statutory Filing Fee
Unclaimed Legacies
CMB State Stamps
Kansas Drivers License Records
County Sales Tax
Commercial Motor Vehicle
Auto Registration
Auto Titles - State
Auto Transfer - State
Antique Auto Tax
Antique Auto Fees
Total Distributable Funds
State Funds:
State Institutional Building
State Education Building
Total State Funds

Beginning
Cash
Balance
$

Receipts

Ending
Cash
Balance

Disbursements

105,874
299,791
57
552,745
77,566,053
529,579
5,358
10,335
424,080
26,572
988
1,518
9,626
16,918
187
15,960
316,423
156
58,708
125
765
459
21,770
$ 79,964,047

$

7,300
37,411,850
7,547,079
143,238,160
11,900,123
193,383
169,696
1,784,627
1,719,302
201,296
15,451
63,063
627
345,287
2,366,123
957
42,145
300
53,869
506
631,723
3,707,379
153,477
346,299
37,218
14,589
$ 211,951,829

$

2,000
37,370,892
7,471,261
137,582,047
11,825,548
192,985
169,696
1,568,029
1,719,302
202,945
25,077
60,674
702
349,594
2,286,500
1,026
42,145
300
28,679
459
648,144
3,707,379
153,477
346,299
37,218
14,589
$ 205,806,967

$

$

$

$

$

$

-

$

618,189
1,236,378
1,854,567

$

618,189
1,236,378
1,854,567

$

$

111,174
340,749
57
628,563
83,222,166
604,154
5,756
10,335
640,678
24,923
988
1,518
19,307
112
11,653
396,046
87
58,708
125
25,955
506
5,349
86,108,909
-

(Continued)

See Independent Auditor's Report.

Page 52

SCHEDULE 3
(CONTINUED)
LEAVENWORTH COUNTY, KANSAS
AGENCY FUNDS (CONTINUED)
SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL
For the Year Ended December 31, 2025

Fund
Subdivision Funds:
Cities
Townships
Schools
Cemeteries
Fire Districts
Watersheds & Drainage
Libraries
Total Subdivision Funds
Office Cash:
District Court
Law Library - Checking
Sheriff
Total Office Cash
Total Agency Funds

See Independent Auditor's Report.

Beginning
Cash
Balance
$

$
$
$

(19)
(161)
(148)
4,937
4,609

$

481,025
264,659
60,737
806,421

$

$ 80,775,077

$

$

Receipts

Disbursements

26,842,591
3,424,786
65,061,607
4,278
1,071,361
9,131
2,215,378
98,629,132

$

122,112
46,166
446,186
614,464

$ 313,049,992

$
$

26,842,601
3,424,625
65,061,455
4,278
1,071,361
9,131
2,215,378
98,628,829

Ending
Cash
Balance
$

$

(29)
4
4,937
4,912

602,998
9,872
440,053
1,052,923

$
$

139
300,953
66,870
367,962

$ 307,343,286

$

86,481,783

$

Page 53

August 24, 2026

County Commissioners
Leavenworth County, Kansas
Independent Auditor's Report on Internal Control Over Financial Reporting
and on Compliance and Other Matters Based on an Audit of Financial Statement
Performed in Accordance With Government Auditing Standards
We have audited, in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, the financial statement of Leavenworth County, Kansas (the County)
as of and for the year ended December 31, 2025, and the related notes to the financial statement, which
collectively comprise the County's basic financial statement, and have issued our report thereon dated August
24, 2026.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statement, we considered the County's internal control over
financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances
for the purpose of expressing our opinions on the financial statement, but not for the purpose of expressing an
opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the
effectiveness of the County’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statement
will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control over financial reporting was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over financial
reporting that might be material weaknesses or significant deficiencies. Given these limitations, during our audit
we did not identify any deficiencies in internal control over financial reporting that we consider to be material
weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County’s financial statement is free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and
grant agreements, noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no
instances of noncompliance or other matters that are required to be reported under Government Auditing
Standards.

Page 54

August 24, 2026
Leavenworth County, Kansas
(Continued)
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not
suitable for any other purpose.

Certified Public Accountants
Manhattan, Kansas

Page 55

August 24, 2026
County Commissioners
Leavenworth County, Kansas
Independent Auditor's Report on Compliance for Each
Major Program and on Internal Control Over
Compliance in Accordance with the Uniform Guidance
Unmodified Opinions
We have audited Leavenworth County's (the County) compliance with the types of compliance requirements
identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on
each of County's major federal programs for the year ended December 31, 2025. The County’s major federal
programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and
questioned costs.
In our opinion, the County complied, in all material respects, with the compliance requirements referred to above
that could have a direct and material effect on each of its major federal programs for the year ended December
31, 2025.
Basis for Unmodified Opinions
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United
States of America (GAAS); the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the
audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under
those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of
Compliance section of our report.
We are required to be independent of the County and to meet our other ethical responsibilities, in accordance
with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our
audit does not provide a legal determination of the County's compliance with the compliance requirements
referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of laws,
statutes, regulations, rules and provisions of contracts or grant agreements applicable to the County's federal
programs.
Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance
requirements referred to above occurred, whether due to fraud or error, and express an opinion on the County's
compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing
Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not
detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Noncompliance with the compliance requirements referred to above is considered material, if there is a
substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable
user of the report on compliance about the County's compliance with the requirements of each major federal
program as a whole.
Page 56

August 24, 2026
Leavenworth County, Kansas
(Continued)
Auditor's Responsibilities for the Audit of Compliance (continued)
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance,
we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and
perform audit procedures responsive to those risks. Such procedures include examining, on a test basis,
evidence regarding the County's compliance with the compliance requirements referred to above and
performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the County's internal control over compliance relevant to the audit in order to
design audit procedures that are appropriate in the circumstances and to test and report on internal control
over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion
on the effectiveness of the County's internal control over compliance. Accordingly, no such opinion is
expressed.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal
control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a
timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of
deficiencies, in internal control over compliance, such that there is a reasonable possibility that material
noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of compliance requirement of a
federal program that is less severe than a material weakness in internal control over compliance, yet important
enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s
Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in
internal control over compliance that might be material weaknesses or significant deficiencies in internal control
over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control
over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses
or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, no such opinion is expressed.
Purpose of this Report
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of
internal control over compliance and the results of that testing based on the requirements of the Uniform
Guidance. Accordingly, this report is not suitable for any other purpose.

Certified Public Accountants
Manhattan, Kansas

Page 57

LEAVENWORTH COUNTY, KANSAS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31, 2025
Assistance
Listing
Number
Federal Grantor/Pass-Through Grantor/Program Title
U.S. Department of Agriculture
Passed through Kansas Department of Health & Environment
WIC Special Supplemental Nutrition Program for Women,
Infants, and Children
U.S. Department of Transportation
Passed through Kansas Department of Transportation
Highway Safety Cluster
Highway Planning and Construction
U.S. Department of Health and Human Services
Passed through Kansas Department of Health & Environment
Aging Cluster
Special Programs for the Aging, Title III, Part B
Special Programs for the Aging, Title III, Part C
Nutrition Services Incentive Program
Total Aging Cluster
Medicaid Cluster
Medical Assistance Program
CCDF Cluster
Child Care and Development Block Grant
Maternal and Child Health Services Block Grant to the
States
Family Planning Services
Immunization Cooperative Agreements
Public Health Emergency Preparedness
Cancer Prevention and Control Programs
CDC's Collaboration with Academia
Total Department of Health and Human Services

Federal
Award
Expenditures

Subrecipient
Expenditures

10.557

$

282,805

$

-

20.600

$

4,145

$

-

93.044
93.045
93.053

$

$

$

74,779
94,809
36,739
206,327

$

-

$

29,413

$

-

93.778
93.575

45,773

-

93.994
93.217
93.268
93.069
93.898
93.967

$

93,594
109,729
8,782
45,772
2,475
48
335,586

$

-

U.S. Department of Justice
Veterans Treatment Court Grant

16.753

$

89,197

$

-

U.S. Department of Homeland Security
Passed through Kansas Division of Emergency Management
Emergency Management Performance Grants

97.042

$

82,948

$

-

$

1,001,008

$

-

Total Federal Expenditures

See Independent Auditor's Report.

Page 58

LEAVENWORTH COUNTY, KANSAS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
December 31, 2025
Note 1: Organization
Leavenworth County, Kansas, (the County), is the recipient of several federal awards. All federal awards received
directly from federal agencies as well as those awards that are passed through other government agencies, are
included on the schedule of Expenditures of Federal Awards.
Note 2: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the County,
and is presented on the Kansas regulatory basis of accounting which includes cash disbursements, accounts
payable and encumbrances. The information presented in this schedule is in accordance with the requirements of
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the basic financial statement. The County elected not to use the
10% de minimis indirect cost rate.

Note 3: Local Government Contributions
Local cost sharing is required by certain federal grants. The amount of cost sharing varies with each program. Only
the federal share of expenditures is presented in the Schedule of Expenditures of Federal Awards.

Note 4: Additional Audits
Grantor agencies reserve the right to conduct additional audits of the County's grant programs for economy and
efficiency and program results that may result in disallowed costs to the County. However, management does not
believe such audits would result in any disallowed costs that would be material to the County’s financial position at
December 31, 2025.
Note 5: Outstanding Loans
The County did not have any outstanding loans under any federal grants at December 31, 2025.

Page 59

LEAVENWORTH COUNTY, KANSAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
December 31, 2025
Section I - Summary of Auditor's Results
Financial Statement
Type of auditor's report issued:
Internal control over financial reporting:
Material weaknesses identified?
Reportable conditions identified not considered
to be material weaknesses?
Noncompliance material to financial statement noted?

Unmodified
Yes

X None

Yes

X None reported

Yes

X None

Federal Awards
Internal controls over major programs:
Material weaknesses identified?
Reportable conditions identified not considered
to be material weaknesses?

Yes

X No

Yes

X None reported

Type of auditor's report issued on compliance for
major programs:

Unmodified

Any audit findings disclosed that are required to be
reported in accordance with Title 2 U.S. Code of Federal
Regulations (CFR) Part 200.516(a)?
Identification of major programs:
Name of Federal program
WIC
Aging Cluster
Dollar threshold used to distinguish between Type A
and Type B programs:

Yes

X No

Assistance Listing Number
10.557
93.044, 93.045, 93.053
$

1,000,000

Auditee qualified as a low-risk auditee?
Yes
X No
Note:
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the
County, and is presented on the Kansas regulatory basis of accounting which includes cash disbursements,
accounts payable and encumbrances. The information presented in this schedule is in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of the basic financial statement. The
County elected not to use the 10% de minimis indirect cost rate.

Section II - Financial Statement Findings
No matters were reported.
Section III - Federal Award Findings and Questioned Costs
There were no current year findings or questioned costs.

See Independent Auditor's Report.

Page 60

Leavenworth County
Request for Board Action
Planning Commission Re-Appointment
Date: September 9, 2026
To: Board of County Commissioners
From: Planning & Zoning Staff
Department Head Review:

John Jacobson, Reviewed

Additional Reviews as needed:
Budget Review

Administrator Review

Legal Review

Action Requested: Consider the appointment of up to three (3) members to the Board of Building
Codes Appeals.
Chairman, I find that (applicant) meets the qualifications to serve on the Board of Building Codes
Appeals and approve the appointment of (applicant) to fill a vacant seat in accordance with the adopted
bylaws of the Board.
Analysis: The Board of Building Codes Appeals is tasked with presiding over any appeal related to the
Building Codes, as adopted by Leavenworth County. The Board is also tasked with reviewing and
updating the Building Codes, including any future amendments. The Board is comprised of not less
than five (5) and not more than seven (7) persons, residing in Leavenworth County and who have a
background in the building trades or fire protection services deemed sufficient by the Board of County
Commissioners. Members must be qualified by experience and training to review matters pertaining to
building construction and cannot be employees of the jurisdiction.
The Planning & Zoning Department has received three (3) applications where applicants have
demonstrated qualifications that meet the experience requirements listed in the Bylaws. Two seats
must be appointed in order to meet the minimum seat requirement. Qualified applicants are Byron
McFee, Wes Baker, and Garren Stickelman. Applications are enclosed.
Budgetary Impact: None
Not Applicable
Budgeted item with available funds
Non-Budgeted item with available funds through prioritization
Non-Budgeted item with additional funds requested
Total Amount Requested:
$0.00
Additional Attachments: Board of Building Codes Appeals Member Applications

1

BOARD OF BUILDING CODES APPEALS APPLICATION
Leavenworth County depends upon citizen participation, service and input. Board of Building
Codes Appeals members play a vital role in the shape of the County’s built environment, and are
an important element in achieving the County’s goals. Please completely, and thoughtfully fill out
this application so that the Board of County Commissioners may fully evaluate your
qualifications. Please attach additional pages if needed.
Thank you for your interest in this vital role in Leavenworth County.

Byron McFee
Name_______________________________

Address:

___

Phone (

______________________

E-mail:

_

_____

Tonganoxie, ______________________
KS 66086
______________________
5 years
How many years have you lived in Leavenworth County? ____________________________
X
Are you a registered voter in Leavenworth County? ______YES
______NO
X
Do you _____own
or _____rent property in Leavenworth County?
X
Do you reside outside of the city limits? ________YES
_______NO
X
Are you presently employed? ________YES
_______NO
Hallmark Cards, Inc (KCMO)/ Building Automation
System (BAS) Specialist
Employer/Position: __________________________________________
_____________________________
Salesman, Construction MEP________________
Project Manager
If retired, what was your previous profession? _________________________
Consultant, High Containment Laboratory Commissioning (USA)
X
Have you served on a County/City Commission or committee before? _____YES
______NO
Rural Water District #9 - LVCO
If yes, which City/County and when: ____________________________________________________
Board Member (2024-2027)
Position: ____________________________________________________________________________________

Why do you wish to serve on the Board of Building Codes Appeals? Please include any
special qualifications or education which you feel are appropriate, such as a background in
the building trades or fire protection services, to the position of Building Codes Appeals Board
Member?
I want to serve to continue to improve the County's infrastructure for people who live
_________________________________________________________________________________________________________
and want to live in the region. I have a mechanical engineering degree and have been
_________________________________________________________________________________________________________
in the vertical buildings industry since 1999 where I started building structures in
Decatur County, Kansas. I am a Commissioning Provider and own a Consulting
_________________________________________________________________________________________________________
business as well. I have been involved in construction and quality control since 2012.
_________________________________________________________________________________________________________
Prior to that I supported construction projects by assisting engineers in creation of
project documents. For the past 11 years, I've provided construction reviews of
_________________________________________________________________________________________________________
construction documents for hospitals and high containment laboratories and hospitals
in the central region of the United States. I believe I am qualified for this role.
Do you have any potential conflicts of interest that you are aware of? If so, please explain.
I do not.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________

What do you see as the objectives and goals of the Board of Building Codes Appeals?
_________________________________________________________________________________________________________
This board should be there to assist the code enforcement team interpret codes and
enforce required county codes on construction projects in the county. I believe this
_________________________________________________________________________________________________________
enforcement ensures fair purchasing and construction and will elevate the structures in
_________________________________________________________________________________________________________
our county to be more consistent with other areas of the region and country.
_________________________________________________________________________________________________________
What circumstances would necessitate the reinterpretation of building codes for an
applicant? What circumstances would not?
_________________________________________________________________________________________________________
If submitted documents aren't matching codes and/or the code enforcement official
determines there is a discrepancy that needs a 3rd party opinion to resolve and ensure
_________________________________________________________________________________________________________
construction meets the intent of the county requirements.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________

Per Board Order, the Board of Building Codes Appeals will meet within five (5) business
days of an application for appeal. Are you available to attend meetings (virtually or inperson) when necessary, and is your schedule flexible to allow for the impromptu nature of
these meetings? Please explain.
Yes. I have a flexible work schedule and am familiar with technology to use virtual
_________________________________________________________________________________________________________
meetings. I have been using technology for meetings since 2015.
_________________________________________________________________________________________________________
If you have previously participated in local government please explain the role you held
and what you learned from your experience.
No local government experience to date outside of the water district and being a voter
_________________________________________________________________________________________________________
and active member of the community.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
What is your understanding of the role of Building Codes? Please explain to the best of your
ability.
_________________________________________________________________________________________________________
Building codes are to set a minimum expectation of structures built and ensure they are
safe for occupancy and meet the requirements of the county. This also allows potential
_________________________________________________________________________________________________________
sellers and buyers to have a standard expectation of the quality of structure without a
_________________________________________________________________________________________________________
destructive style test to understand the construction of said structure.
_________________________________________________________________________________________________________
How do you think you would balance residents’ concerns with overall County goals and
long-term benefits?
_________________________________________________________________________________________________________
I would have the county adopt codes that are fair and then enforce them equally
accross all builds and renovations. The residents should have a say in what the codes
_________________________________________________________________________________________________________
are through open meetings and forums.
_________________________________________________________________________________________________________

BOARD OF BUILDING CODES APPEALS APPLICATION
Leavenworth County depends upon citizen participation, service and input. Board of Building
Codes Appeals members play a vital role in the shape of the County’s built environment, and are
an important element in achieving the County’s goals. Please completely, and thoughtfully fill out
this application so that the Board of County Commissioners may fully evaluate your
qualifications. Please attach additional pages if needed.
Thank you for your interest in this vital role in Leavenworth County.

Name Wes Baker

Address:
___________________ ______

Phone _

__________________

__ ___ -

____

E-mail:_

Tong., KS

______________________

66086

07 25 26______________________

_____

How many years have you lived in Leavenworth County? 37
Are you a registered voter in Leavenworth County? x
Do you x own or

YES

NO

rent property in Leavenworth County?

Do you reside outside of the city limits?
Are you presently employed?

YES

x

YES
x

NO

NO

Employer/Position:
If retired, what was your previous profession? Multi-discipline engineering and
construction.

Have you served on a County/City Commission or committee before?
If yes, which City/County and when:
Position:

YES

x NO

Why do you wish to serve on the Board of Building Codes Appeals? Please include any
special qualifications or education which you feel are appropriate, such as a background in
the building trades or fire protection services, to the position of Building Codes Appeals Board
Member?
My position on the BBCA would provide high value to the community and mission of the BBCA. This opportunity
would capitalize on my proven analytical and negotiating skills, and broad back ground in construction and
engineering. Ability to provide clear communication with all levels of stakeholders involved in the appeal
process.

Do you have any potential conflicts of interest that you are aware of? If so, please explain.
none

What do you see as the objectives and goals of the Board of Building Codes Appeals?
Objectives: Support public safety and provide reasonable interpretation of the building codes.

Goals: Timely independant review of a dispute or concern to gain clear understanding of the documented
positions of the parties involved and work toward and equitable solution supported by the building codes.

What circumstances would necessitate the reinterpretation of building codes for an
applicant? What circumstances would not?
Comprehension may flow at many levels during interpretation of regulations, drawings, site settings,
environmental and safety impact. Specifications of materials and best practice may be written in a very narrow
controlled form, or wider, broader forms. Some material requirements may be critical to meet safety or
environmental concerns and a deviation may require a DCR for engineering review. Availability of construction
materials may be a challenge. Certs on materials may need to be reviewed for consideration as an alternate.
Brand specific materials may create a hurdle. Research is required to determine “likeness” and suitability to
meet code. A material may be obsolete and require a suitable substitute that meets code.

Understand a resident’s concern and develop a course of action. An on site meeting or phone conversation to
review the concern may be an option to go over the concern and appropriate code language. However,
ambiguous language, some sort of structure usage change, new safety concerns, changes in accepted
construction processes, improved materials that have evolved since the code publish date, could result in
reinterpretation of building codes. Identify the most recent revision of the published codes.

Per Board Order, the Board of Building Codes Appeals will meet within five (5) business
days of an application for appeal. Are you available to attend meetings (virtually or inperson) when necessary, and is your schedule flexible to allow for the impromptu nature of
these meetings? Please explain.
I am available to meet on short notice and have a flexible schedule. I can meet in person or virtual.

If you have previously participated in local government please explain the role you held
and what you learned from your experience.
none

What is your understanding of the role of Building Codes? Please explain to the best of your
ability.
Codes and guides for safety and fire resistant materials have evolved from long ago to become very
comprehensive regulations adopted by many agencies and communities.
Building codes provide uniformity in construction of regulated structures and long term consideration for public
safety.

How do you think you would balance residents’ concerns with overall County goals and
long-term benefits?
The best “balance” would begin with education of all parties. Presentation of the history of codes and the value
to people, places, homes and buildings in our everyday lives. Safety would be the primary message with the
County’s support of codes. Board members would gain a clear understanding of the appropriate code and how it
would apply to a specific situation and concern. The party requesting review would provide a clear statement
identifying their concerns. Clarification of the code can be offered.
Problem solving is important in maintaining public and contractor relationships and confidence in county support
of building codes.

Adherence to Building Codes is the first premise in construction activity and provides for a long term safe
environment expected by residents, workers, and others associated with a construction project.

BOARD OF BUILDING CODES APPEALS APPLICATION
Leavenworth County depends upon citizen participation, service and input. Board of Building
Codes Appeals members play a vital role in the shape of the County’s built environment, and are
an important element in achieving the County’s goals. Please completely, and thoughtfully fill out
this application so that the Board of County Commissioners may fully evaluate your
qualifications. Please attach additional pages if needed.
Thank you for your interest in this vital role in Leavenworth County.

Garren Stickelman
Name_______________________________
Address:

___

Phone (__ __) __

____________

E-mail:__________

__

___________________ ______

____________
______________________
How many years have you lived in Leavenworth County? ____________________________
47
Are you a registered voter in Leavenworth County? ______YES
______NO
XX
Do you _____own
or _____rent
property in Leavenworth County?
XX
XX
Do you reside outside of the city limits? ________YES _______NO
XX
Are you presently employed? ________YES
_______NO
XX
M-E Solutions llc. Principal & Owner
Employer/Position: __________________________________________

_____________________________

If retired, what was your previous profession? _________________________
Project Development Engineer

________________

Have you served on a County/City Commission or committee before? _____YES ______NO
XX
If yes, which City/County and when: ____________________________________________________
Position: ____________________________________________________________________________________

Why do you wish to serve on the Board of Building Codes Appeals? Please include any
special qualifications or education which you feel are appropriate, such as a background in
the building trades or fire protection services, to the position of Building Codes Appeals Board
Member?
I am interested in ongoing development issues within my county.
_________________________________________________________________________________________________________

My education and experience is in development, design, and construction.
_________________________________________________________________________________________________________

Have held mechanical, electrical, and plumbing master and contractor licenses (retired).
_________________________________________________________________________________________________________
Currently provide development consulting services to owners, architects, engineers and contractors.
_________________________________________________________________________________________________________

_________________________________________________________________________________________________________
Do you have any potential conflicts of interest that you are aware of? If so, please explain.
_________________________________________________________________________________________________________
None. I don’t perform much work in Leavenworth County. I would recuse myself on work in LV Co
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________

What do you see as the objectives and goals of the Board of Building Codes Appeals?
Clear and consistent application of adopted codes, regulations, and actions.
_________________________________________________________________________________________________________

_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
What circumstances would necessitate the reinterpretation of building codes for an
applicant? What circumstances would not?
Interpretation is usually considered the purview of the building official. Reinterpretation would be at
_________________________________________________________________________________________________________

the official request of the land owner or as directed by county governance.
_________________________________________________________________________________________________________

_________________________________________________________________________________________________________
_________________________________________________________________________________________________________

Per Board Order, the Board of Building Codes Appeals will meet within five (5) business
days of an application for appeal. Are you available to attend meetings (virtually or inperson) when necessary, and is your schedule flexible to allow for the impromptu nature of
these meetings? Please explain.
_________________________________________________________________________________________________________
I am generally available for in-person or virtual meetings as necessary.
_________________________________________________________________________________________________________
If you have previously participated in local government please explain the role you held
and what you learned from your experience.
_________________________________________________________________________________________________________
I have not participated as an elected official, employee, or voluntary board member. I have prepared
documents for review and have represented owners and contractors in submittal and review of small
_________________________________________________________________________________________________________
and large projects.
_________________________________________________________________________________________________________

_________________________________________________________________________________________________________
What is your understanding of the role of Building Codes? Please explain to the best of your
ability.
Building codes are the statutorily adopted rules for land use including occupancy, development,
_________________________________________________________________________________________________________

_________________________________________________________________________________________________________
construction, and sometimes maintenance and upkeep of said land and improvements for the
_________________________________________________________________________________________________________
protection of landowners and the public at-large.
_________________________________________________________________________________________________________
How do you think you would balance residents’ concerns with overall County goals and
long-term benefits?
In accordance with officially adopted codes and regulations. Many local/county governments call on
_________________________________________________________________________________________________________

_________________________________________________________________________________________________________
officially established boards and committees for perspective and recommendations.
_________________________________________________________________________________________________________

Leavenworth County
Request for Board Action
Date: September 3, 2026
To: Board of County Commissioners
From: Mark Loughry
Additional Reviews as needed:
Budget Review

Administrator Review

Action Requested: Authorize the County Administrator to execute the engagement agreement with
Fisher Patterson for County Counselor services.
Recommendation: Approval.
Analysis: Commissioners, the County currently has no County Counselor. The Departments and
Commissioners require regular access to legal advice. The former County counselor solicited proposals
from several firms and after reviewing the proposals staff is recommending engaging Fisher Patterson
to provide County Counselor services. The County has a long history with Fisher Patterson and has
been very happy with the services they provide.

Budgetary Impact:
Requires reprioritization of budgeted funds

September 3, 2026
Mark Loughry, CPM
Leavenworth County Administrator
300 Walnut, Suite 225
Leavenworth, KS 66048
913-684-0417
913-684-0410 (Fax)
[email protected]
RE:

Leavenworth County Counselor
Engagement Letter

Mr. Loughry:
This letter memorializes the engagement of Fisher, Patterson, Sayler & Smith, L.L.P. to serve as
County Counselor for Leavenworth County, Kansas, pursuant to the County’s Request for Qualifications
for County Counselor Services and the Board of County Commissioners’ selection of our firm to provide
the legal services described below.
I write this letter to set forth the terms of our representation, including the scope of services to be
provided and the basis for payment of attorney fees and costs.
Scope of Services. Leavenworth County is retaining Fisher, Patterson, Sayler & Smith, L.L.P. to serve
as County Counselor and to provide the Board of County Commissioners, County Administrator, and
County departments with proactive, timely, and practical legal counsel. I will be the partner at Fisher,
Patterson, Sayler & Smith, L.L.P. primarily responsible for this engagement and will provide those legal
services reasonably required, although other lawyers and paralegals in the firm may assist from time to
time. Consistent with the County’s Request for Qualifications, and as prescribed by Kansas law, including
K.S.A. 19-247 and K.S.A. 19-716, as amended, our services will include:
• Advising the County Commission, County Administrator, and department heads at the
direction of the Commission or County Administrator, and attending Commission meetings
as requested or necessary;
• Drafting, reviewing, and interpreting contracts, resolutions, policies, ordinances, interlocal
agreements, and other County documents, and providing written and verbal legal opinions;
• Representing the County in civil matters not covered by insurance counsel, coordinating
with outside and insurance-appointed counsel, and managing administrative hearings and
proceedings, including employment, zoning, and tax matters;
• Advising on personnel, disciplinary, employment, and compliance matters under state and
federal law;

•
•
•
•
•
•

Advising on land use, planning and zoning matters, including environmental issues,
conditional use permits, nuisance matters, zoning enforcement, and planning processes, and
attending Planning Commission meetings as requested;
Coordinating with the Deputy County Counselor concerning tax protests, appeals, valuation
disputes, and other appraisal matters;
Advising regarding KOMA, KORA, budgeting, procurement, audits, and other Kansas laws
governing County operations, including public health, public works, and public safety
matters;
Assisting with real estate matters, including easements, deeds, rights-of-way, acquisitions,
and related transactions;
Providing legal-compliance training to County officials and staff; and
Performing other legal services reasonably assigned by the Commission or County
Administrator.

This engagement does not include criminal prosecutorial duties or other duties assigned
exclusively by law to the elected County Attorney. The County may retain specialized or separate
outside counsel when appropriate.
Term. This engagement will commence on September 9, 2026, subject to approval by the Board
of County Commissioners, for an initial term of one (1) year. The engagement will renew
automatically for successive one-year terms at the discretion of the County Commission unless
either party provides written notice of non-renewal, and any renewal, together with any change
in scope or compensation, will be documented in a written agreement approved by the Board of
County Commissioners.
Legal Fees and Billing. Leavenworth County agrees to pay by the hour at the following rates:
$325 per hour for partners, $250 per hour for associates, and $105 per hour for paralegals. It is
not possible to determine in advance the amount of time that will be needed to complete our
representation; however, we will take all reasonable steps to keep the time required to the
minimum necessary to adequately represent you.
Our hourly rates apply to all time we spend addressing your matter including court
appearances, legal research, preparation and review of legal documents, preparation and review
of correspondence, conferences and consultations with you, County officials and employees and
others, and travel time. The fees are based strictly on our time spent and are not contingent in
any way on the outcome of the representation. Your office will also pay all reasonable expenses
incurred by our firm in representing you in this matter including, without limitation, costs of
copying, travel, costs related to the taking of depositions, and costs of experts, if any.
Billing Statements. We will send monthly periodic statements describing the services rendered,
the charges therefore and costs expended. Payment is due upon receipt of each invoice and is
delinquent thirty (30) days from the date of billing. Interest will accrue on delinquent payments
from the billing date at the rate of 1.5% per month, and will compound monthly. In the event our
firm incurs attorney fees, court costs, or other expenses, in collecting the amount due, the County
agrees to pay all such attorney fees, court costs, and other expenses of collection.

Professional Liability Insurance. Fisher, Patterson, Sayler & Smith, L.L.P. maintains
professional liability insurance covering the services provided under this engagement and will
furnish the County with proof of coverage upon request and upon any renewal or material change
in coverage.
Discharge and Withdrawal. You may discharge our firm at any time. We may withdraw with
your consent or for good cause. Good cause includes your breach of this Agreement, including
nonpayment of fees, your refusal to cooperate with me or to follow advice on a material matter
or any fact or circumstance which would render my continuing representation unlawful or
unethical. Our withdrawal may be subject to court approval.
Disclaimer of Guarantee. Although we will make every effort to handle your matter promptly
and efficiently according to the highest legal and ethical standards, we make no guarantee as to
the outcome. You acknowledge that I have made no guarantee regarding the disposition or results
of any phase of this matter, and all expressions relative thereto are only my opinion as a lawyer.
In addition, you acknowledge that I have represented the total fees and costs regarding your
matter are difficult to determine at this time.
Effective Date. If the County requests that we begin providing services before the Board of
County Commissioners formally approves this engagement, this Agreement will take effect on
the date services are first performed, and the County will be obligated to pay the reasonable value
of those services even if this Agreement does not otherwise take effect.
File Destruction. The firm’s policy is to retain client files for a period of six (6) years following
the conclusion of the matter. By approval of this agreement, you are consenting to the destruction
of your file, and all of its contents, without further notice, according to our file destruction policy.
If, however, you notify us in writing, within six (6) years following the conclusion of the matter,
you may make arrangements to pick up the file.
Please return an executed copy of this letter Agreement and keep a copy for your files.
Sincerely,

Andrew D. Holder
Managing Partner, Overland Park

On behalf of Board of County Commissioners of Leavenworth County, the terms of this letter
agreement are accepted this date.

LEAVENWORTH COUNTY
Date:

By:

Mark Loughry

2027 LEGISLATIVE SESSION MATTERS OF CONCERN FOR
LEAVENWORTH COUNTY, KANSAS
End Unfunded Mandates
The County 2025 budget includes unfunded mandates in excess of $11,000,000.00. These unfunded mandates
represent approximately 13% of our total budget. We would like to see the state put an end to any new
unfunded state mandates.
•

•

Any legislation that erodes the current tax base is in effect an unfunded mandate as well. Therefore, any
property tax breaks granted by the state should be treated as an unfunded mandate and the local taxing
entities made whole. If you don’t reimburse the local entities it results in a tax shift to the remaining tax
payers which doubles down on increased property taxes.
True transparency of government should require the entity responsible for creating the need for funding
also be responsible for funding it.

Reform the RNR Statute
The County would like to see the Revenue Neutral Statute amended to allow for an adjustment to at least include the
CPI. The cost of providing government services typically increases at a rate that exceeds the CPI so allowing an
adjustment to revenue to at least match the CPI seems reasonable. We also believe that all entities, including the state,
should be treated equal. If we are to remain Revenue Neutral that State should as well.

Cap valuation increases and support the constitutional amendment
The current law on calculating assed property values for taxation creates an unfair assessment to property
owners who are not actively marketing their homes for sale. It creates yearly property tax spikes that create a
hardship on taxpayers due to no fault of their own and no change in usage or improvements of property.
•

The County Commission supports the constitutional amendment placing caps on single year property tax
increases. Any modifications or enhancements that result in increased value to the property would be
exempt from the cap.

•

Upon conveyance of the property the valuation would increase to the current market value.

Allow counties to expand other revenue sources
Currently counties are overly reliant upon property taxes as a funding source. In counties like Leavenworth where the
majority of commercial property is exempt from property taxes it places an undue burden on residential property to
carry the load.
• Allowing counties to place ballot initiatives implementing special sales taxes and/or revenue taxes would
allow the shift away from property tax and allow us to utilize the same primary funding sources as the state.
o We support legislation that would allow counties to put ballot initiatives forward for special sales tax.
Currently several counties have received special legislation allowing them to do this. We believe it
would be better if unilateral legislation was adopted allowing all counties the same opportunity
without the need for special legislation.
o While more challenging, we would also support allowing counties to implement, via a ballot initiative,
a local income tax similar to what Missouri allows. In counties with large tax-exempt employers, it
would allow us to regain some of the lost income and further shift the burden away from property
taxes.

Request legislation allowing the County to collect a ¼ cent sales tax for 911
Communications
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•

•

Currently the special 911 fee collected on phone accounts does not cover the cost of the emergency radio
system maintenance and replacement. The County General Fund is supplementing 911 communications more
and more each year with an anticipated transfer of $400,000 in 2026 just for maintenance.
The County would like to put a ballot initiative forward for a ¼ cent sales tax to fund the current maintenance
and future replacement of the emergency communication system. The County’s share of a ¼ cent sales tax
would generate approximately $1,400,000.00 annually. With an upcoming required upgrade/replacement cost
in excess of $6,000,000 plus the current shortfall in maintenance of $400,000.00 per year we believe the ¼ cent
is justified and needed. Without the sales tax, property tax equivalent to 1.4 mills annually would be required
to cover this cost.
If we can get the other users of the system to agree to pledge their share of the sales tax, we may be able to
lower the required increase to 1/8 cent.

Amend legislation requiring Water Districts competitively bid projects
Under Kansas law cities, counties and virtually all other public entities are required to use an open and competitive
bidding process when undertaking construction projects over a certain amount. This requirement, based upon the
principal that an open and competitive bidding process allows for the best use of public funds, avoids the appearance, or
practice, of favoritism in the awarding of contracts.
Unlike other public entities, rural water districts organized under K.S.A 82a-601, et seq., are not required to follow this
practice. This anomaly has been the subject of an Opinion by the Attorney General in Opinion 88-45, a copy of which is
attached.
•

This board requests your assistance in amending Kansas law to require the use of competitive bidding by rural
water districts for material and construction costs associated with projects undertaken by those districts. This
requirement can be accomplished by the use of language similar to that found in K.S.A. 19-214 and K.S.A, 19215.

Amend legislation on RHID’s
•

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As currently written RHID legislation requires the other taxing entities to take action to “opt out” of an RHID. If
the entity fails to take action by missing the 30-day deadline they are assumed to have approved the RHID. The
County believes this should be changed so that the other organizations must vote to “opt in” or allow the RHID
to proceed. Allowing approval by default makes it easy for something to be missed and the RHID to move
forward without adequate consideration.
We also believe the legislation should allow for an entity to opt out without killing the entire project. Allowing
the School, City and County to make their own decisions independent of the other entities.
It would be valuable for each entity to be able to negotiate terms outside of the “all for one” approach. The
current legislation requires all entities to waive 100% of their ad valorem taxes. While the City of Lansing utilized
their Home Rule power to change the 100%. It would be more palatable if the other taxing entities could
negotiate their own percentage. The impact of projects is different for each entity and by default Schools
already have a portion of their levy exempted.

Require parental notice for out of state minors receiving abortions in Kansas
The Commission believes any minor coming into Kansas to receive an abortion should be required to provide
documentation of parental/guardian notice. This should be more stringent than a simple note from the parent. We
believe the legislators should adopt legislation similar to the State of Texas making this mandatory statewide.