Overview
Eureka, the seat of Greenwood County, finished 2025 with a General Fund surplus: receipts of $2,439,635 against expenditures of $2,342,590, lifting ending cash from $265,610 to $362,655. The city's finances lean heavily on transfers: the Water Utility sent $290,000 and the Sewer Utility $155,000 into the General Fund, and a $225,978 sale of assets plus $167,218 of lake receipts buoyed the year's receipts. The Water Utility itself ran a $111,437 deficit, drawing its cash down to $71,976.
Source: City of Eureka 2025 audit (Kansas Department of Administration, PDF).
At a glance — audited actuals, year ended December 31, 2025
General Fund — audited actuals 2025
Beginning cash $265,610 + surplus $97,045 = ending cash $362,655. Receipts include operating transfers in of $445,000 (Water Utility $290,000, Sewer Utility $155,000), ad valorem property tax $836,109, franchise tax $184,064, lake receipts $167,218, sale of assets $225,978, and fines and forfeitures $72,695. Debt service inside the General Fund: KDOT loan principal $7,692 and interest $1,369, plus a firetruck finance lease payment of $41,274.
| Item | Amount |
|---|---|
| Unencumbered cash, Jan 1, 2025 | $265,610 |
| Receipts, 2025 | $2,439,635 |
| Expenditures, 2025 | $2,342,590 |
| Receipts over expenditures | $97,045 |
| Unencumbered cash, Dec 31, 2025 | $362,655 |
Source: City of Eureka 2025 audit, Schedule 2, General Fund.
Major funds — audited actuals 2025
Each row's cash walk was verified. No department breakdown of the General Fund is presented: the department lines in the extracted text do not sum to the printed $2,342,590 total, so they are omitted rather than forced.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| Library | $116,484 | $116,542 | $51 |
| Water Utility | $922,850 | $1,034,287 | $71,976 |
| Water Reserve | $0 | $65,422 | $238,642 |
| Sewer Reserve | $20,000 | $0 | $265,705 |
Library: ad valorem tax $91,597 plus motor vehicle and other taxes, against a $103,219 appropriation to the Library Board and $4,342 of personal services; ending cash of just $51. Water Utility: water sales $880,500, interest $34,773; expenditures include personal services $412,921, contractual $96,845, commodities $91,724, capital outlay $88,999 and the $254,500 transfer to the General Fund (the printed expenditure total also implies a further ~$89,299 line that is not legible in extraction, so no component breakdown is claimed for Water). Water Reserve spent $65,422 on a hydrovac-trailer finance lease. Sewer Reserve took in its $20,000 transfer and spent nothing, ending at $265,705.
Debt & notes
No consolidated long-term debt total is stated in the extracted schedules, so none is claimed here. Two audit findings are disclosed for context: the auditor reported significant deficiencies in internal control — the city relies on the auditor to draft its financial statement (it lacks personnel trained in governmental reporting), and complete segregation of duties is not achievable with its small staff. Neither was judged a material weakness.
Source: City of Eureka 2025 audit, internal-control communication.
Sources & notes
- Only source used: City of Eureka, Kansas, Independent Auditor's Report and Financial Statement with Supplementary Information for the year ended December 31, 2025 (Jarred, Gilmore & Phillips, Chanute, Kansas, July 21, 2026). Read the audit (PDF).
- Sum checks: General Fund walk ($265,610 + $97,045 = $362,655; $2,439,635 − $2,342,590 = $97,045); Library ($108 − $57 = $51); Water Utility ($183,413 − $111,437 = $71,976); Water Reserve ($304,064 − $65,422 = $238,642); Sewer Reserve ($245,705 + $20,000 = $265,705).
- Omissions disclosed: the General Fund department detail and the Sewer Utility schedule's component lines do not reconcile to their printed totals in the extracted text, so neither breakdown is presented; only cash-walk-verified totals are used.
- Jurisdiction palette: no verified Eureka palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.