Overview
Kingman, the county seat of Kingman County, closed 2025 with $19,689,644 in unencumbered cash (including the Carnegie Library), up from $14,665,427 at the start of the year: receipts of $20,333,743 against expenditures of $15,732,531. The General Fund closed at $812,699 after spending $2,584,832 against receipts of $2,553,481 — $96,768 under its $2,681,600 budget. The Light (electric) fund is the city's largest operation, spending $6,407,870 against a $6,782,635 budget. Total contractual indebtedness at year-end was $7,275,103.
Source: City of Kingman financial statement, December 31, 2025 (state audit file, PDF).
At a glance
Funds & figures
City-wide walk (audited, regulatory basis): $14,665,427 opening + $20,333,743 receipts − $15,732,531 expenditures = $19,266,639 ending cash; plus $423,005 encumbrances = $19,689,644 ending unencumbered cash (including the Kingman Carnegie Library at $1,251,649).
| Fund / item | Amount |
|---|---|
| General Fund (actual) | $812,699 |
| General Fund budget | $2,681,600 |
| Light Fund (actual) | $6,407,870 |
| Water Fund (actual) | $649,988 |
| Disposal System Fund (actual) | $627,855 |
| EMS Operating Fund (actual) | $981,381 |
| Bond and Interest Fund (actual) | $140,263 |
| Kingman Carnegie Library | $1,251,649 |
| Total reporting entity, ending unencumbered | $19,689,644 |
General Fund 2025 actual: receipts $2,553,481 (taxes $1,551,601 + intergovernmental $230,501 + licenses and permits $305,418 + charges for services $23,480 + fines $117,238 + use of money and property $38,386 + other $286,857 = $2,553,481); expenditures $2,584,832 (administration $560,865 + police $873,713 + fire $212,712 + streets $505,742 + parks $131,880 + cemeteries $75,161 + street lighting $40,318 + city water $4,956 + sanitation $1,470 + transportation $119,787 + transfer to EMS Operating $48,536 + transfer to Economic Development Director $7,500 + miscellaneous $2,192 = $2,584,832); receipts under expenditures $31,351; beginning cash $844,050 − $31,351 = $812,699 ending. Budget comparison (actual vs. budget): General $2,584,832 vs. $2,681,600 (under $96,768); Light $6,407,870 vs. $6,782,635; Water $649,988 vs. $808,281; Disposal System $627,855 vs. $733,005; EMS Operating $981,381 vs. $1,093,954; Bond and Interest $140,263 vs. $145,262. Long-term debt at December 31, 2025: general-obligation bonds $3,393,000 + general-obligation temporary notes (Series 2025) $3,410,000 + capital leases $472,103 = total contractual indebtedness $7,275,103.
Sources & notes
- Only source used: City of Kingman financial statement, December 31, 2025 (state audit file). Read the statement (PDF).
- Sum checks: city-wide walk ($14,665,427 + $20,333,743 − $15,732,531 = $19,266,639; + $423,005 = $19,689,644); General Fund receipts build and expenditure build as shown above; General Fund walk ($844,050 − $31,351 = $812,699); debt build ($3,393,000 + $3,410,000 + $472,103 = $7,275,103). All were verified by addition.
- “(In Process)” flag disclosed: the state listing titles this file “2025-12-31 Audit [12/31/2025] (In Process)”. The file itself is a complete audited statement, and this page reports its printed figures — but the flag means the state's posting may still be updated, so figures should be re-checked against the state file before any official use.
- Compliance note disclosed: the notes state that deposits were not adequately secured at December 31, 2025 under K.S.A. 9-1402 and 9-1405, and that the petty-cash account had outstanding checks over two years old, violating K.S.A. 10-815 and 10-816.
- City palette: no verified City of Kingman palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.