City of Atwood
← Kansas
Unofficial demonstration dashboard

City of Atwood, Kansas — Dashboard

Unofficial demonstration dashboard for the City of Atwood, Kansas, built from its audited financial statements for the year ended December 31, 2025.

Basis — read this first: every figure on this page comes from the City's audited financial statements for the year ended December 31, 2025 (Mapes & Miller LLP, Norton, KS; report dated August 20, 2026; unmodified opinion on the Kansas regulatory basis, adverse opinion on GAAP). Kansas regulatory-basis statements report unencumbered cash and fund balances, not net position, so no net position figure is shown. Two General Fund detail gaps in the source are disclosed in Sources & notes, not smoothed — the printed totals are reported and the detail gaps flagged.
North side of Main Street's 500 block in Atwood, Kansas
Downtown Atwood: the north side of Main Street's 500 blockPhoto: Ammodramus / Wikimedia Commons (CC0) — source

Overview

Atwood, the county seat of Rawlins County, closed 2025 with a General Fund balance of $685,388, up from $625,713 on printed receipts of $1,036,495 against printed expenditures of $976,820. The city's largest balances sit in its utilities: Waterworks at $835,925 and Sewer at $711,719, plus a $609,448 KDOC grant fund balance from a $750,000 grant received during the year. The Water Loan and Sewer Loan funds together paid $146,131 in principal and $150,319 in interest during 2025.

Source: City of Atwood audit, year ended December 31, 2025 (state admin portal, PDF).

At a glance

$1,036,495
General Fund receipts, 2025 (printed)
$976,820
General Fund expenditures, 2025 (printed)
$685,388
General Fund ending unencumbered cash
$835,925
Waterworks ending unencumbered cash
$711,719
Sewer ending unencumbered cash
$609,448
KDOC Grant ending balance

Source: City of Atwood audit, General Fund schedule.

Budget walk

General Fund: beginning $625,713 plus printed receipts $1,036,495 minus printed expenditures $976,820 equals receipts over expenditures of $59,675 and an ending balance of $685,388. The budget for General Fund expenditures was $1,089,177.

ItemAmount
Unencumbered cash, Jan 1, 2025$625,713
Receipts, 2025 (printed)$1,036,495
Expenditures, 2025 (printed)$976,820
Receipts over expenditures$59,675
Ending unencumbered cash$685,388

General Fund receipts detail, 2025: ad valorem tax $448,851; local sales tax $145,282; interest on idle funds $108,655; franchise fees $90,332; motor vehicle tax $58,662; theater $46,677; intangibles tax $45,237; licenses, fees, fines and permits $39,167; pool charges $14,000; miscellaneous $13,497; local alcoholic liquor $7,123; delinquent tax $5,982; 16/20M vehicle tax $2,568; commercial vehicle tax $2,088; recreational vehicle tax $1,580; watercraft tax $306; donations $0. These lines sum to $1,030,007 — $6,488 below the printed $1,036,495, so one receipt line of $6,488 is unaccounted for in the extracted detail; the printed total is reported and the gap is disclosed in Sources & notes.

General Fund expenditure detail, 2025 (actual): Police Department $298,108; Streets $208,983; General Government $171,228; Employee Benefits $98,595; Theater $74,421; Park and Pool $58,646; Street Improvement transfer $48,575; Fire Department $38,099; Street Lighting $35,361; Special Equipment transfer $23,000; Court $12,800; Donations $2,001; Library $2,000; Airport Grant $1,282. These lines sum to $1,073,099 — $96,279 above the printed $976,820, and the budget detail likewise sums to $992,898 against a printed budget of $1,089,177, a $96,279 gap in both columns. The printed totals are reported; the detail sum is not presented as the total.

Source: City of Atwood audit, General Fund schedule.

Major funds

Ending unencumbered cash by fund, as printed in the fund schedules (no citywide total is claimed — the audit's summary statement text layer is rotated and scrambled in extraction):

FundEnding unencumbered cash
Waterworks$835,925
Sewer$711,719
KDOC Grant$609,448
Water Loan$507,965
Pool Maintenance$218,630
Street Improvement$183,084
Sewer Loan$175,905
Tourism and Convention$57,754
Airport (levy)$48,936
Theater Reserve$33,859
Special Equipment$32,875
MIH Grant$25,000
Airport Fuel$18,041
Special Parks and Recreation$15,517
Library$13,993
Park Donation$11,531
Drug Forfeiture$8,239
Atwood Township$1,110
Special Highway$979
Obert Park$232
Landfill$20
Water Project Grant$0
ARPA$0

Utility and grant funds in more detail: Waterworks receipts $665,322 against expenditures $670,687 on a beginning balance of $841,290, ending $835,925. Water Loan receipts $256,611 (including a $247,000 transfer from Waterworks) against expenditures $573,474 (principal $96,580, interest $99,548, transfer to ARPA $377,347) on a beginning balance of $824,828, ending $507,965. Sewer receipts $269,919 against expenditures $215,585 on a beginning balance of $657,385, ending $711,719. Sewer Loan receipts $117,794 against expenditures $120,322 (principal $69,551, interest $50,771) on a beginning balance of $178,433, ending $175,905. The KDOC Grant fund received a $750,000 grant plus $16,162 interest, spent $156,714, and ended at $609,448. ARPA received $377,347 and spent $527,572, ending at $0 from a $150,225 beginning balance. Agency funds ended at $22,493 in total (Sanitation $5,827; Flexible Spending Plan $7,528; Atwood Centennial $7,362; Atwood Beautification $1,776), on beginning $22,229 plus receipts $104,801 minus disbursements $104,537.

Debt service paid in 2025, from the loan funds: Water Loan principal $96,580 plus interest $99,548; Sewer Loan principal $69,551 plus interest $50,771. No general-obligation or KDHE debt schedule was found in the extracted notes, and the regulatory basis does not report long-term debt, so no outstanding-debt total is shown.

Source: City of Atwood audit, fund schedules and notes.

Sources & notes

  • Only source used: City of Atwood audit, year ended December 31, 2025 (Mapes & Miller LLP, Norton, KS; report August 20, 2026). Read the audit (PDF).
  • Sum checks: the General Fund walk ($625,713 + $1,036,495 − $976,820) equals $685,388; Waterworks ($841,290 + $665,322 − $670,687) equals $835,925; Water Loan ($824,828 + $256,611 − $573,474) equals $507,965; Sewer ($657,385 + $269,919 − $215,585) equals $711,719; Sewer Loan ($178,433 + $117,794 − $120,322) equals $175,905; KDOC Grant ($0 + $766,162 − $156,714) equals $609,448; agency funds ($22,229 + $104,801 − $104,537) equal $22,493. All verified by addition.
  • Discrepancies disclosed, not smoothed: (1) the General Fund receipts detail as extracted sums to $1,030,007, which is $6,488 below the printed receipts total of $1,036,495 — one receipt line is unaccounted for in extraction; (2) the General Fund expenditure detail sums to $1,073,099 actual (budget detail $992,898) against printed totals of $976,820 actual and $1,089,177 budget — a $96,279 gap in both columns. In both cases this page reports the printed totals and flags the gaps; the detail sums are never presented as the totals.
  • No citywide total claimed: the audit's summary statement (Statement 1) text layer is rotated and scrambled in extraction, so no Statement 1 citywide total is reported. A sum of the fund endings above is not labeled as the Statement 1 total.
  • City palette: no verified City of Atwood palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.

← Back to Kansas