Overview
Dighton, the county seat of Lane County, spent more than it took in during 2025: total receipts of $3,554,867 against expenditures of $3,999,225, drawing unencumbered cash down from $4,149,131 to $3,704,773 (ending cash $3,802,129 after $97,356 of encumbrances and payables). The driver was the Water Utility Fund, which spent $1,267,875 — including a $999,464 general-obligation bond payoff — against $478,797 in receipts. The General Fund itself also ran a $170,104 deficit, though it stayed $286,971 under its certified budget.
At a glance — audited actuals, year ended December 31, 2025
General Fund walk — audited actuals 2025
Receipts of $669,022 against expenditures of $839,126 give a $170,104 deficit; the $702,828 beginning balance falls to $532,724 unencumbered ($564,119 after $31,395 of encumbrances and payables). Spending ran $286,971 under the $1,126,097 certified budget.
| Item | Amount |
|---|---|
| Taxes (ad valorem $301,840; motor vehicle $53,746; back taxes $3,905) | $359,491 |
| Intergovernmental (local sales tax $94,861; use tax $52,449; liquor $2,175) | $149,485 |
| Fines, permits and licenses | $34,858 |
| Interest income | $32,603 |
| Reimbursements | $63,966 |
| Miscellaneous | $17,691 |
| Transfers in | $10,928 |
| Total receipts | $669,022 |
Expenditures: Street Department $270,814; General Government $137,881; Police Department (contractual) $148,500; Pool $38,021; Fire Department $35,302; Municipal Court $8,457; Beautification/Improvement $151; and a $200,000 transfer to the Capital Improvement Fund. The components sum exactly to $839,126.
All funds — audited actuals 2025
| Fund | Receipts | Expenditures | Ending unencumbered cash |
|---|---|---|---|
| General | $669,022 | $839,126 | $564,119 |
| Employee Benefits | $169,749 | $188,454 | $9,891 |
| Special Highway | $24,939 | $16,779 | $80,032 |
| Special Parks | $18,230 | $26,984 | $3,700 |
| Equipment Reserve | $100,000 | $0 | $202,606 |
| 2022 Drinking Water Protection | $202 | $63,367 | $2,770 |
| Capital Improvement | $400,000 | $0 | $400,000 |
| Bond & Interest | $100,606 | $105,208 | $0 |
| Electric Utility | $1,382,281 | $1,313,608 | $1,965,238 |
| Water Utility | $478,797 | $1,267,875 | $458,024 |
| Sewer Utility | $113,856 | $81,663 | $78,325 |
| Trash Utility | $97,185 | $96,161 | $37,424 |
| Total reporting entity (excl. agency) | $3,554,867 | $3,999,225 | $3,802,129 |
The Electric Utility is the City’s financial anchor: $1,382,281 in receipts (net collection fees $1,322,004) against $1,313,608 in expenditures, including a $200,000 transfer to Capital Improvement and a $100,000 transfer to Equipment Reserve. The Water Utility’s $789,078 deficit reflects the $999,464 general-obligation bond payoff; its unencumbered cash fell from $1,238,350 to $449,272. Cash composition at year-end: checking $1,265,753, money market $2,406,080, petty cash $300, and time deposits $147,074, totaling $3,819,207, less $17,078 of agency funds, equal to the $3,802,129 ending balance.
Source: City of Dighton audit 2025, Statement 1 and Schedules 2-2 through 2-12.
Debt
Long-term debt (Note 7): Series 2015 general-obligation bonds, issued April 1, 2015 for $1,640,000 at 2.0–4.0%, maturing September 1, 2035, with a beginning-of-year balance of $1,055,000 and $38,741 of interest paid in 2025. The note’s end-of-year balance column did not extract legibly and is not stated. Note the Bond & Interest Fund schedule shows $74,960 of principal paid, while the debt note shows $105,500 of reductions; the extracted text does not explain the $30,540 difference, so both figures are reported as printed. Subsequent event disclosed in the audit: the City paid Asplundh Tree Expert, LLC $36,613 on January 22, 2026, for tree trimming services.
Source: City of Dighton audit 2025, Note 7, Note 8 and Schedule 2-8.
Sources & notes
- Only source used: City of Dighton financial statement with regulatory-required supplementary information and independent auditor’s report, year ended December 31, 2025 (Medill & Thooft, CPA, Ulysses; June 16, 2026), via the Kansas Department of Administration state portal. Read the audit (PDF).
- Sum checks: $4,149,131 + $3,554,867 − $3,999,225 = $3,704,773; $3,704,773 + $97,356 = $3,802,129; cash $1,265,753 + $2,406,080 + $300 + $147,074 = $3,819,207 and $3,819,207 − $17,078 = $3,802,129; General Fund receipts components sum to $669,022 and expenditure components to $839,126; $702,828 + $669,022 − $839,126 = $532,724. All verified by addition.
- Discrepancy disclosed: the debt note’s $105,500 reduction vs. the Bond & Interest schedule’s $74,960 principal payment ($30,540 gap, unexplained in the extracted text); the debt note’s end-of-year balance column is illegible in extraction and is omitted rather than guessed.
- City palette: no verified City of Dighton palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.