Overview
Greensburg, the county seat of Kiowa County, closed 2025 with $4,667,084 in unencumbered cash, up from $4,244,005 at the start of the year: receipts of $4,043,854 against expenditures of $4,059,532, plus a $52,696 prior-period adjustment. The General Fund is small — it closed at just $23,545 after spending $939,133 against $822,868 of receipts — while the bulk of the city's money sits in special-purpose funds ($2,791,108 opening) and business funds ($1,381,054 opening), including the electric and water utilities. The city is governed by an elected mayor and five-member council, and its Public Building Commission is included in the reporting entity; the Greensburg Housing Authority is not.
Source: City of Greensburg financial statement, December 31, 2025 (state audit file, PDF).
At a glance
Funds & figures
City-wide walk (audited, regulatory basis): $4,244,005 opening + $52,696 prior-period adjustment + $4,043,854 receipts − $4,059,532 expenditures = $4,281,023 ending cash; plus $386,061 encumbrances and accounts payable = $4,667,084 ending unencumbered cash. Total cash composition: operating checking $2,981,732 + cash on hand $100 + contingent fund $1,400 + investments $1,683,852 = $4,667,084.
| Fund / item | Amount |
|---|---|
| General Fund, opening | $71,843 |
| Special Purpose Funds, opening | $2,791,108 |
| Business Funds, opening | $1,381,054 |
| General Fund, ending unencumbered | $23,545 |
| Total reporting entity, ending unencumbered | $4,667,084 |
General Fund walk: $71,843 opening + $52,696 prior-period adjustment + $822,868 receipts − $939,133 expenditures = $8,274 ending cash; plus $15,271 encumbrances = $23,545 ending unencumbered cash. Opening-balance check: $71,843 + $2,791,108 + $1,381,054 = $4,244,005, matching the reported reporting-entity opening total. No budget-comparison or utility-fund figures are reported here because the statement's scrambled text layer does not let those rows be mapped to their funds with confidence.
Source: City of Greensburg financial statement, December 31, 2025, summary statement.
Sources & notes
- Only source used: City of Greensburg financial statement, December 31, 2025 (state audit file; auditor's report June 24, 2026). Read the statement (PDF).
- Sum checks: city-wide walk ($4,244,005 + $52,696 + $4,043,854 − $4,059,532 = $4,281,023; + $386,061 = $4,667,084); General Fund walk ($71,843 + $52,696 + $822,868 − $939,133 = $8,274; + $15,271 = $23,545); opening-balance check ($71,843 + $2,791,108 + $1,381,054 = $4,244,005); cash composition ($2,981,732 + $100 + $1,400 + $1,683,852 = $4,667,084). All were verified by addition.
- Extraction limits disclosed: this statement's text layer scrambles word order across its fund rows, so individual special-purpose and business-fund rows cannot be mapped to their funds reliably. This page therefore reports only the verified totals and General Fund walk, and omits fund-level detail rather than guessing it. A cleaner re-extraction (for example from a re-scanned filing) could extend this page.
- Audit opinions disclosed: unmodified on the Kansas regulatory basis; adverse on U.S. GAAP, solely because the regulatory basis departs from GAAP.
- City palette: no verified City of Greensburg palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.