Overview
Limitation — read this first: the citywide summary statement (Statement 1) of this audit has a rotated and scrambled text layer, so no citywide receipts, expenditures, or cash total is claimed on this page. Every figure below comes from an individually legible fund schedule. The General Fund closed 2025 at $1,816,324 after receipts of $3,609,840 and expenditures of $3,299,562 — $601,595 under its $3,901,157 budget. The Electric System Fund closed at $5,988,951. Debt service of $353,455 was paid through the Bond and Interest Fund, but the long-term debt note’s text layer is likewise scrambled, so no outstanding debt total is claimed here.
Source: City of Hugoton 2025 financial statements, fund schedules.
At a glance — audited 2025
Source: City of Hugoton 2025 financial statements, fund schedules.
Funds — audited 2025
General Fund receipts build: taxes $2,690,934 (ad valorem $926,847; delinquent $172,383; motor vehicle $167,704; local sales tax $1,340,528; franchise $67,521; 16/20 vehicle $6,728; commercial vehicle $7,312; recreational vehicle $1,911) + intergovernmental $466,526 (compensating use tax $456,956; local alcoholic liquor $9,570) + licenses, permits, and fees $10,089 + use of money and property $85,929 + other $356,362 = $3,609,840. General Fund expenditures build: administration $349,358 + municipal court $75,686 + police $1,306,948 + streets and alleys $799,496 (including operating transfers of $80,000) + parks $191,123 + economic development transfer $20,000 + golf course $556,951 = $3,299,562. Receipts over expenditures $310,278; beginning $1,506,046; ending $1,816,324.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $3,609,840 | $3,299,562 | $1,816,324 |
| Electric System | $5,287,200 | $4,324,413 | $5,988,951 |
| Water System | $1,041,146 | $1,038,443 | $246,701 |
| Sanitation System | $505,272 | $442,695 | $284,150 |
| Sewer System | $625,882 | $756,618 | $756,008 |
| Bond and Interest | $347,399 | $353,455 | $227,879 |
| Electric Distribution Upgrade | — | — | $1,582,999 |
| Gas Royalty | $23,971 | $417,596 | $240,842 |
| Convention and Tourism Promotion | — | — | $88,210 |
| Special City Streets and Highways | — | — | $34,211 |
| Special Parks and Recreation | — | — | $14,239 |
Electric System receipts include sales to customers $4,171,420, reimbursed expenses $867,025, and interest $189,123; beginning $5,026,164; ending $5,988,951. Water System: beginning $243,998; ending $246,701. Sanitation: beginning $221,573; ending $284,150. Sewer System receipts include operating transfers of $247,200; expenditures include debt service of $247,200 and operating transfers of $243,600; beginning $886,744; ending $756,008. Bond and Interest receipts include operating transfers of $344,228, delinquent tax $260, and interest $2,911; expenditures are principal $335,000 plus interest $18,455; beginning $233,935; ending $227,879.
Transfers disclosed in the notes: General to Golf Course Expansion $18,000, to Economic Development $20,000, and to Special Street Machinery $80,000; Water to Water Improvement Reserve $147,796 and to Water Equipment Replacement $40,000; Sanitation to Sanitation Equipment Replacement $75,000; Sewer to Bond and Interest $243,600; Water Improvement Reserve to Bond and Interest $100,628.
Source: City of Hugoton 2025 financial statements, fund schedules.
Debt — audited 2025
No outstanding debt total is claimed. The long-term debt note (Note 8) has the same rotated, scrambled text layer as Statement 1; fragments show ending balances of $485,000 and $170,000, but the table cannot be reconstructed reliably, so this page reports only debt service actually paid: principal $335,000 plus interest $18,455 = $353,455 through the Bond and Interest Fund in 2025.
Other legible notes: deposits carrying amount $16,484,326 against a bank balance of $16,913,895 ($250,000 FDIC-covered, $16,663,895 collateralized). The City’s KPERS proportionate net pension liability was $1,561,248 (measured June 30, 2025); City KPERS contributions were $198,934 at a 9.71% employer rate. Unused sick leave potential liability was $237,729 at December 31, 2025.
Source: City of Hugoton 2025 financial statements, Notes 8 and pension note.
Sources & notes
- Source used: City of Hugoton, Kansas, financial statements for the year ended December 31, 2025 (Hay•Rice & Associates, Chartered, August 4, 2026) Read the source document.
- Sum checks: General Fund receipts build $2,690,934 + $466,526 + $10,089 + $85,929 + $356,362 = $3,609,840; General Fund expenditures build $349,358 + $75,686 + $1,306,948 + $799,496 + $191,123 + $20,000 + $556,951 = $3,299,562; General Fund walk $1,506,046 + $310,278 = $1,816,324; Electric System walk $5,026,164 + $5,287,200 − $4,324,413 = $5,988,951; Bond and Interest walk $233,935 + $347,399 − $353,455 = $227,879. No citywide total is claimed because Statement 1’s text layer is scrambled.
- Identity: this is the City of Hugoton, Kansas, the county seat of Stevens County.
- 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.