Overview
Girard, the county seat of Crawford County, closed FY2025 with its Transportation Fund holding the city's largest balance at $2,771,706. Its audit (Jarred, Gilmore & Phillips, PA, Chanute, Kansas; report dated June 26, 2026) is presented here under a scope limit: the summary statement's text layer is scrambled, so no city-wide total is claimed — every figure below comes from the audit's Schedule 2 fund schedules, each sum-checked, and figures are rounded to whole dollars because the text layer garbles cents in places.
At a glance — FY2025 audited
Source: City of Girard audit FY2025, Schedule 2 fund schedules.
General Fund walk — FY2025
Beginning cash of $276,404 plus the year's $90,971 surplus gives the ending balance of $367,375. General Fund receipts include ad valorem tax $410,943, sales tax $430,291, franchise taxes $84,347, and interest $200,713. The certified budget was $1,186,550, with a $19,910 budget-credits adjustment.
| Item | Amount |
|---|---|
| Beginning cash, Jan 1, 2025 | $276,404 |
| Receipts, FY2025 | $1,289,639 |
| Expenditures, FY2025 | −$1,198,669 |
| Ending cash, Dec 31, 2025 | $367,375 |
Public Safety is the city's second operating fund: receipts $1,195,050 (including a $552,000 operating transfer from the Electric Utility, ad valorem $271,277, and sales tax $219,017), expenditures $1,018,816, surplus $176,234, beginning $173,063, ending $349,297. Debt Service: receipts $498,553, expenditures $495,125 (principal $335,000; interest $160,125), ending $9,853.
Major funds — FY2025
Each row is that fund's own audited schedule line. These are selected funds, not a city-wide total — the summary statement could not be read, so no entity total is asserted.
| Fund | Receipts | Expenditures | Ending |
|---|---|---|---|
| General | $1,289,639 | $1,198,669 | $367,375 |
| Public Safety | $1,195,050 | $1,018,816 | $349,297 |
| Transportation | $1,111,379 | $876,411 | $2,771,706 |
| Electric Utility | $4,252,207 | $4,533,096 | $1,429,969 |
| Water Utility | $1,160,617 | $1,069,264 | $936,790 |
| Capital Improvement | $638,172 | see note | see note |
| Sewer Utility | $498,319 | $491,238 | $141,411 |
| Debt Service | $498,553 | $495,125 | $9,853 |
| Public Golf | $291,728 | $346,144 | $1,495 |
| Library | $216,702 | $263,327 | $13,085 |
| Special Parks and Recreation | $1,362 | $0 | $6,959 |
| Raymond Memorial Park | $25 | $0 | $6,377 |
Transportation receipts include sales tax $418,368, KDOT engineer fees $473,749, and motor fuel tax $45,041. Capital Improvement receipts of $638,172 are transfers in (General $26,668; Public Safety $9,168; Water $125,000; Sewer $66,668; Electric $375,010, plus others per the schedule). The Electric Utility ran a $280,889 deficit on the year; the Public Golf fund ran a $54,416 deficit, ending at $1,495; the Library ran a $46,625 deficit, ending at $13,085. The Sewer Utility's schedule shows a 2-cent text-layer garble (computed ending $141,411.08 against a printed $141,411.06); the rounded $141,411 is used here.
Sources & notes
- Only source used: City of Girard, Kansas, financial statements for the year ended December 31, 2025 (audited, regulatory basis; adverse opinion on U.S. GAAP, unmodified on the regulatory basis; 2024 comparative report dated July 11, 2025, unmodified). Read the audit (state filing, PDF).
- Sum checks: each fund's beginning-plus-receipts-minus-expenditures arithmetic was verified (General $276,404 + $90,971 = $367,375; Public Safety $173,063 + $176,234 = $349,297; Transportation $2,536,738 + $234,969 = $2,771,706; Electric $1,710,858 − $280,889 = $1,429,969; Water $845,438 + $91,352 = $936,790). Figures are rounded to whole dollars because the audit's text layer garbles cents in places; the single 2-cent Sewer garble is disclosed above.
- Scope limit disclosed: the audit's summary statement text layer is scrambled, so this page claims no city-wide receipts, expenditures, or ending-cash total. All figures are from Schedule 2 fund schedules, each legible.
- What is missing: this page has no net position, capital-asset, or debt figures — the KMAAG regulatory basis does not recognize them (the Debt Service principal/interest split above is from the fund schedule, not a debt statement).
- City palette: no verified City of Girard palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.