Overview
The City of Alma ended 2025 with $2,423,307 in unencumbered cash for the total reporting entity (excluding agency funds), up from $2,300,464 at the start of the year. Receipts of $5,062,917 exceeded expenditures of $4,940,074 by $122,843. The General Fund closed at $92,073 unencumbered, after spending $561,729 against $558,641 in receipts. Total long-term debt outstanding was $6,256,145, dominated by general obligation bonds for water and other improvements. No jurisdiction color palette was identified from an official site or seal, so this page uses the neutral default theme.
At a glance
Basis: audited, year ended December 31, 2025.
Funds
| Fund | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| Total reporting entity (excl. agency funds) | $2,300,464 | $5,062,917 | $4,940,074 | $2,423,307 |
| General Fund | $95,161 | $558,641 | $561,729 | $92,073 |
| Special Highway | $72,318 | $16,488 | $0 | $88,806 |
| Employee Benefits | $5,443 | $240,398 | $238,096 | $7,745 |
| Sales Tax Project | $157,992 | $201,211 | $151,156 | $208,047 |
| Electric Utility | $42,928 | $1,657,477 | $1,617,826 | $82,579 |
| Gas Utility | $385,726 | $845,633 | $972,896 | $258,463 |
| Water Utility | $168,281 | $452,108 | $390,021 | $230,368 |
| Sewer Utility | $9,428 | $312,643 | $299,160 | $22,911 |
General Fund walk: $95,161 + $558,641 − $561,729 = $92,073. Certified General Fund budget was $591,544; actual expenditures were $29,815 under budget. Entity ending cash is $2,424,542 (checking/savings $2,306,081 + certificates of deposit $118,461, less $1,235 in agency funds).
General Fund detail
Receipts, 2025 actual (sum-checks to $558,641):
| Receipt | Amount |
|---|---|
| Ad valorem tax | $182,624 |
| Delinquent tax | $82 |
| Motor vehicle tax | $27,007 |
| Recreational vehicle tax | $252 |
| 16/20M vehicle tax | $99 |
| Delinquent real estate tax | $315 |
| Commercial vehicle tax | $741 |
| Countywide sales tax | $72,885 |
| Local alcohol / liquor tax | $1,102 |
| Highway connecting links | $14,478 |
| Licenses and permits | $3,718 |
| Utility franchise fees | $3,798 |
| Swimming pool | $17,851 |
| Refuse collection | $99,228 |
| Fines and fees | $315 |
| Interest | $12,042 |
| Reimbursed expenses | $28,898 |
| Fish and game reimbursement | $1,545 |
| Community center | $2,200 |
| Neighborhood revitalization | ($864) |
| Transfer from Electric Utility Fund | $90,325 |
| Total receipts | $558,641 |
Expenditures by department, 2025 actual (sum-checks to $561,729): General & Administrative $208,639; Highway Department $138,074; Street Lighting $9,492; Swimming Pool $78,334; Parks & Cemetery $1,800; Marshall $125,390.
| Department | Amount |
|---|---|
| General & Administrative | $208,639 |
| Highway Department | $138,074 |
| Street Lighting | $9,492 |
| Swimming Pool | $78,334 |
| Parks & Cemetery | $1,800 |
| Marshall | $125,390 |
| Total expenditures | $561,729 |
Debt
Long-term debt outstanding at December 31, 2025:
| Obligation | Outstanding | Terms |
|---|---|---|
| USDA Rural Development Loan (2013 general obligation) | $1,160,037 | 2.75%, matures September 27, 2053 |
| USDA (2019 general obligation) | $1,950,000 | 1.60%–3.20%, matures April 15, 2047 |
| 2021-A general obligation refunding | $860,000 | 2.00%, matures August 1, 2041 |
| 2021-B general obligation refunding | $1,020,000 | 2.20%, matures August 1, 2041 |
| 2023 general obligation | $1,135,456 | 2.125%, matures January 26, 2063 |
| Kansas Water Rights (other) | $130,652 | The Utility Low Interest Loan is fully paid ($0) |
| Total long-term debt | $6,256,145 | Beginning $6,562,998 less reductions $306,853 |
Interest paid in 2025: $156,358. Debt service due in 2026: $395,420 (principal $245,013 + interest $150,407). Total principal and interest to maturity: $8,364,914 ($6,256,145 + $2,108,769).
Sources & notes
All figures sum-checked against the source document: entity walk, General Fund walk, General Fund receipts detail, and General Fund department detail all tie exactly to their printed totals. The city’s General Fund was amended during the year, per the notes.