Overview
The City of Fredonia’s General Fund ended 2025 at $883,426.30 unencumbered, up from $778,193.53 at the start of the year, on receipts of $1,885,273.22 against expenditures of $1,780,040.45 — a surplus of $105,232.77. Police is the largest General Fund department at $745,593.24. The Bond and Interest Fund closed at $7,839.58 after paying $375,000 in principal and $39,952.50 in interest. The electric, water, and sewer utilities all paid debt service in 2025 (see Debt). For context, 2024 was a refunding year: General Fund receipts that year included $12,919,000 in bond proceeds, and General Fund debt-service principal was $12,725,337.99. 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. No entity total or debt-outstanding total is stated — see the basis notice.
Funds
| Fund | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| General Fund | $778,193.53 | $1,885,273.22 | $1,780,040.45 | $883,426.30 |
| Bond and Interest | $0.00 | $422,793.33 | $414,953.75 | $7,839.58 |
| Water Utility | $4,099.42 | $1,006,783.54 | $1,004,854.10 | $6,028.86 |
| Electric Utility | $1,561,459.55 | $4,013,515.10 | $4,110,080.55 | $1,464,894.10 |
| Sewer Utility | $493,397.28 | $737,799.61 | $825,952.54 | $405,244.35 |
| Solid Waste Utility | $15,591.57 | $280,915.80 | $285,002.64 | $11,504.73 |
| Special Parks and Recreation | $83,039.56 | — | — | $83,039.56 |
| Special Highway | $72,730.18 | — | — | $72,730.18 |
General Fund walk: $778,193.53 + $1,885,273.22 − $1,780,040.45 = $883,426.30. Certified General Fund budget was $2,351,094.06; actual expenditures were $571,053.61 under budget. Bond and Interest receipts of $422,793.33 comprise ad valorem $40,585.15; delinquent $3,401.60; motor vehicle $6,382.52; recreational vehicle $99.61; 16/20M $133.78; commercial vehicle $830.18; neighborhood revitalization ($429.51); and transfers from the Electric Utility $327,590.14, the 1/2 Cent Infrastructure Sales Tax Fund $24,500.00, the Water Utility $20,000.00, and the Sewer Utility $30,000.00. The Library Fund’s receipts equaled its expenditures at $103,354.61, ending at $0.
Transfer note (disclosed discrepancy): the General Fund schedule’s transfer line as extracted reads $875,000 for the Electric Utility transfer in the current-year column, but the Electric Utility Fund’s own schedule shows a 2025 transfer to the General Fund of $700,000, and $700,000 is the figure that makes the General Fund receipts detail sum exactly to the printed $1,885,273.22. The $700,000 figure is used on this page, and the $875,000 reading is the prior-year figure in the Electric schedule. The 2025 Electric transfer to the Bond and Interest Fund is $327,590.14, which both schedules agree on.
General Fund detail
Receipts, 2025 actual (sum-checks to $1,885,273.22, using the $700,000 Electric transfer explained in the Funds section):
| Receipt | Amount |
|---|---|
| Ad valorem tax | $595,206.69 |
| Delinquent tax | $26,656.59 |
| Motor vehicle tax | $73,243.19 |
| Recreational vehicle tax | $1,143.38 |
| 16/20M truck tax | $711.89 |
| Commercial vehicle tax | $9,526.92 |
| Neighborhood revitalization | ($6,298.28) |
| Franchise taxes | $85,983.14 |
| Special assessments | $728.50 |
| Local alcoholic liquor tax | $2,927.21 |
| Other grants | $3,000.00 |
| Licenses, permits & fees | $4,542.00 |
| Reconnect fees | $1,400.00 |
| Animal tags / pound fees | $2,249.00 |
| Cemetery fees | $16,168.38 |
| Fines | $56,115.00 |
| Rental receipts | $3,111.02 |
| Interest | $52,629.67 |
| Sale of assets | $701.00 |
| Miscellaneous | $87,520.86 |
| Reimbursed expense | $92,257.06 |
| Transfer from 1 Cent Swimming Pool Sales Tax Fund | $65,000.00 |
| Transfer from Electric Utility Fund | $700,000.00 |
| Transfer from Sewer Utility Fund | $10,750.00 |
| Total receipts | $1,885,273.22 |
Expenditures by department, 2025 actual (sum-checks to $1,780,040.45): Administration $106,593.83; Police $745,593.24; Street $338,678.80; Parks $165,841.41; Fire $89,185.92; Code Enforcement $58,168.50; Municipal Court $61,472.00; Cemetery $165,828.34; Airport $8,140.37; Animal Pound $10,838.04; operating transfer to Capital Improvement Reserve Fund $29,700.00.
Debt
No outstanding debt-balance schedule was located in the extracted audit — searches for a changes-in-long-term-debt note, a Series 2024 bond note, KDHE loans, and revenue bonds found no usable outstanding-balance schedule. No outstanding debt total is therefore stated on this page, and none is invented. Debt service actually paid in 2025, from the fund schedules:
| Debt service paid, 2025 | Principal | Interest |
|---|---|---|
| Bond and Interest Fund | $375,000.00 | $39,952.50 |
| Electric Utility | $424,627.40 | $15,930.81 |
| Sewer Utility | $214,342.25 | $258,223.75 |
Bond and Interest expenditures also included postage/commissions of $1.25, for a fund total of $414,953.75.
Sources & notes
Sum-checks: the General Fund receipts detail (with the $700,000 Electric transfer explained above), the General Fund department detail, and the Bond and Interest walk all tie exactly to their printed totals. Note on the source document’s layout: in this audit’s schedules, the detail rows run prior-year first while the total and walk rows run current-year first — the 2025 figures on this page are the ones that reconcile on both sides. The audit’s summary statement did not extract legibly, so no entity total is stated on this page.
Source: City of Fredonia audit, year ended December 31, 2025 (Kansas Department of Administration filing).