Overview
The City of Hill City’s General Fund closed 2024 at $749,287 unencumbered, up $57,786 on the year: receipts of $1,013,067 against expenditures of $955,281, on a $691,501 opening balance. The largest General Fund receipts were ad valorem property tax ($496,527), sales and compensating use tax ($293,208), motor vehicle tax ($91,793) and interest on idle funds ($46,048). The largest General Fund spending was the police department ($327,645), followed by operating transfers out ($210,000) and the street department ($124,406).
Source: City of Hill City 2024 financial statement, Schedule 2 and Notes 2–3.
At a glance
Source: City of Hill City 2024 financial statement, Schedule 2 and Notes 2–3.
Funds
General Fund walk: $691,501 + $1,013,067 − $955,281 = $749,287. The table below is the General Fund’s department breakdown; its rows sum exactly to total expenditures of $955,281.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General Administration | — | $77,264 | — |
| Police Department | — | $327,645 | — |
| Legal | — | $18,516 | — |
| Airport, Parks, and Cemetery | — | $82,591 | — |
| Fire Department | — | $21,327 | — |
| Street Department | — | $124,406 | — |
| Oil Museum | — | $1,913 | — |
| Swimming Pool | — | $47,212 | — |
| Scout House | — | $3,347 | — |
| Other (incl. Chamber/Growing Graham County $41,060) | — | $41,060 | — |
| Operating transfers out | — | $210,000 | — |
| General Fund — TOTAL | $1,013,067 | $955,281 | $749,287 |
Disclosure — printed variance gap: the schedule’s printed total expenditure variance is $(311,067), but the department variances sum to $(310,470) — a $597 difference equal to the Scout House variance. This page uses the department actuals and budgets, which sum exactly to $955,281 and $1,265,751, and flags the printed total-variance line rather than repeating it. Disclosure — budget violation: the audit’s Note 2 states that Airport Fund expenditures exceeded the published budget amount, in violation of K.S.A. 79-2935; the Airport Fund took in $209,891 of receipts in 2024. Disclosure — deposits: at December 31, 2024 the City’s carrying amount of deposits was $5,155,505 and the bank balance was $5,186,636, of which $634,494 was covered by federal depository insurance and $4,552,142 collateralized — those two sum exactly to the bank balance.
Source: City of Hill City 2024 financial statement, Schedule 2 and Notes 2–3.
Debt & notes
No long-term debt total is stated on this page: the audit’s long-term debt note table did not extract legibly, and this page does not guess at it. Two quantified items from the notes are stated instead: the City’s proportionate share of the KPERS collective net pension liability was $688,845 at December 31, 2024, which is not reported in the regulatory-basis statement because KMAAG does not recognize long-term debt; and capital-project authorizations against spending to date were Airport Runway $4,474,701 authorized / $4,354,611 spent and Water Improvement Project $842,250 authorized / $663,368 spent. Cash balances on this page are therefore not net of debt.
Source: City of Hill City 2024 financial statement, Schedule 2 and Notes 2–3.
Sources & notes
- Source used: City of Hill City, Kansas, financial statement, December 31, 2024 (Mapes & Miller LLP, August 18, 2025) Read the source document.
- Sum checks: General Fund $691,501 + $1,013,067 − $955,281 = $749,287; departments $77,264 + $327,645 + $18,516 + $82,591 + $21,327 + $124,406 + $1,913 + $47,212 + $3,347 + $41,060 + $210,000 = $955,281; deposits $634,494 + $4,552,142 = $5,186,636.
- Identity: this is the City of Hill City, Kansas (Graham County seat).
- Photo: none — no freely-licensed photograph of Hill City was verified in this build; the dashboard ships without a hero figure rather than with a substitute. (An 1888–1899 Kansas Historical Society photograph of the former courthouse, razed in 1959, was found but its reuse license was not established, so it is not used.)
- Jurisdiction palette: no verified palette was on file for this jurisdiction, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.