Overview
Fort Scott adopted a 2027 budget of $20,983,230 in total budget authority, supported by $2,454,879 in 2026 ad valorem tax. The budget's revenue neutral rate is 41.472 mills, and the certificate states the budget does require a resolution to exceed the revenue neutral rate. (The September 1, 2026 minutes discussed a proposed levy of 42.551 mills before the hearing; the certificate's final-rate column did not extract, so this page reports the revenue neutral rate and the exceed-resolution fact, not a final adopted mill levy.) The General Fund ($7,638,078) is the largest fund, followed by Wastewater ($4,154,190) and Water ($3,789,881).
Source: Fort Scott City Commission agenda packet, September 15, 2026 — 2027 budget certificate.
At a glance — 2027 adopted
Source: 2027 budget certificate in the September 15, 2026 packet.
All funds — 2027 adopted
Note: the fund lines below sum to $20,983,232, which is $2 above the certificate's stated total of $20,983,230 — a $2 transcription difference in the scanned packet text. The certificate total is used as the headline figure.
| Fund | Budget authority | 2026 ad valorem tax |
|---|---|---|
| General | $7,638,078 | $2,011,315 |
| Debt Service | $140,000 | None |
| Library | $353,653 | $326,411 |
| Public Safety Equipment | $383,795 | $117,153 |
| Special Highway | $1,796,205 | None |
| Special Parks & Recreation | $70,000 | None |
| Special Alcohol & Drugs | $47,375 | None |
| E911 | $143,045 | None |
| CVB | $248,351 | None |
| Parks/Community Facilities Sales Tax | $107,189 | None |
| Streets Sales Tax | $1,045,917 | None |
| Land Bank | $40,000 | None |
| Municipalities Fight Addiction | $35,000 | None |
| Economic Development Improvements | $59,381 | None |
| Recreation | $69,333 | None |
| Water | $3,789,881 | None |
| Wastewater | $4,154,190 | None |
| Stormwater | $294,333 | None |
| Golf Course | $567,506 | None |
| Total (certificate) | $20,983,230 | $2,454,879 |
Source: 2027 budget certificate.
General Fund — 2027 adopted
The General Fund's 2027 budget authority is $7,638,078. Its 2025 actuals were receipts of $6,418,114 against expenditures of $7,448,327, and its 2026 estimate is receipts of $6,276,111 against expenditures of $6,953,460. The 2027 receipts column totals $4,470,467; with the January 1, 2027 cash balance of $1,231,979, resources available are $5,702,446 — the balance of the authority is the ad valorem levy plus the $1,170,071 cash reserve the form carries in the 2027 column.
General Fund expenditures by department — 2027
| Item | Amount |
|---|---|
| Municipal Court | $79,484 |
| General Government | $809,657 |
| Police | $1,863,048 |
| Fire | $1,538,056 |
| Communications | $540,593 |
| Animal Control | $73,804 |
| Codes Enforcement | $310,615 |
| Airport | $283,023 |
| Parks | $281,038 |
| Laroche Baseball Complex | $93,394 |
| Aquatic Center | $132,174 |
| BRCC | $201,489 |
| Memorial Hall | $16,237 |
| Debt Service | $245,396 |
| Subtotal | $6,468,007 |
Note: the department lines above sum to $6,468,008, which is $1 above the form's $6,468,007 subtotal — a $1 transcription difference in the scanned packet text; the form's subtotal is used, and the subtotal plus the $1,170,071 cash reserve equals the $7,638,078 budget authority exactly. Police ($1,863,048) and Fire ($1,538,056) together are about 53% of the department subtotal. Selected 2027 General Fund receipt lines: sales taxes $2,065,855; franchise taxes $963,309; use of property and money $340,000; dispatch services $249,000; airport revenues $200,312; motor vehicle tax $180,747; intergovernmental $155,080; municipal court $94,061.
Source: General Fund pages, 2027 budget.
Debt — Statement of Indebtedness
As of January 1, 2026, the city's total indebtedness was $8,676,590 as stated in the certificate (the components below sum to $8,676,591, a $1 difference in the scanned packet text; the stated total is used). Amounts due in 2027 are $250,020 in principal and $254,391 in interest.
| Item | Amount |
|---|---|
| General obligation bonds — 2016 Series (Sewer) | $3,860,000 |
| General obligation bonds — 2023 USDA | $4,788,940 |
| Total general obligation bonds | $8,648,940 |
| Item | Amount |
|---|---|
| Other — KDOT TR 0076 Streets | $27,651 |
| Total other | $27,651 |
The 2016 sewer bonds run to 2045 and the 2023 USDA bonds to 2063; the KDOT streets loan matures August 1, 2027. The city also carries lease-purchase obligations (pumper truck, energy grant, ladder truck, golf carts, rescue truck, apparatus) with a combined beginning principal of $3,179,736 and $308,693 due in 2027.
Source: Statement of Indebtedness and lease-purchase statement, 2027 budget.
Sources & notes
- Only source used: City of Fort Scott 2027 adopted budget, as contained in the Fort Scott City Commission agenda packet for September 15, 2026. Read the packet (PDF).
- Sum checks: the General Fund subtotal plus cash reserve equals the budget authority exactly; the ad valorem column sums exactly to the certificate total. The three $1–$2 differences in the scanned packet text are disclosed where they occur (fund total, General Fund detail, debt components) rather than smoothed.
- What is missing: the certificate's final adopted mill levy did not extract, so only the revenue neutral rate and the exceed-resolution fact are reported. No audit or 2026/2027 actuals are used.
- City palette: no verified City of Fort Scott palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.