Overview
La Crosse closed 2025 with $3,083,851 in reporting-entity unencumbered cash and $3,317,899 in ending cash after encumbrances. The General Fund ended at $416,445 unencumbered after taking in $1,045,168 and spending $1,239,114 — a $193,946 draw, including $473,739 in transfers out to reserve funds — while spending $6,125 under its $1,245,239 budget. The city's largest balances sit in its utility reserves: Water Depreciation Reserve at $772,659 and Revenue Electric Utility at $481,982.
Source: City of LaCrosse financial statement, year ended December 31, 2025 (state portal, PDF).
At a glance
Budget walk
Reporting entity (excluding agency funds): beginning $3,092,000 plus receipts $4,571,207 minus expenditures $4,579,356 equals ending unencumbered cash $3,083,851; plus $234,048 in encumbrances gives ending cash $3,317,899. Cash: certificates of deposit $2,750,000, checking accounts $616,664, savings $12,277 and petty cash $4,000, totaling $3,382,941; less agency funds $65,042 equals $3,317,899.
General Fund: beginning $610,391 plus receipts $1,045,168 minus expenditures $1,239,114 equals ending unencumbered cash $416,445; plus $36,514 in encumbrances gives ending cash $452,959.
| Item | Amount |
|---|---|
| Unencumbered cash, Jan 1, 2025 (General Fund) | $610,391 |
| Receipts, 2025 | $1,045,168 |
| Expenditures, 2025 | $1,239,114 |
| Receipts over (under) expenditures | $(193,946) |
| Ending unencumbered cash | $416,445 |
General Fund receipts build, 2025 (sums exactly to $1,045,168): taxes $827,915 (ad valorem $362,234; local sales $388,615; vehicle $57,736; intangible $19,330); licenses and permits $42,450 (franchise fees $39,876; liquor and beer licenses $1,275; permits and inspections $1,105; dog tags $194); local alcoholic liquor tax $311; sale of cemetery lots $4,775; fines and fees $2,600; use of money and property $167,117 (interest on idle funds $128,877; insurance reimbursements $15,203; sale of equipment $9,130; community building $7,925; swimming pool $5,552; miscellaneous $430).
General Fund expenditures, 2025 (sums exactly to $1,239,114): transfers out $473,739; general government $390,337; employee benefits $155,063; street department $93,948; swimming pool $34,245; code enforcement $28,945; cemetery department $26,172; community building $20,369; park department $16,296.
Major funds
Ending unencumbered cash by fund, as printed in the summary statement:
| Fund | Ending unencumbered cash |
|---|---|
| Water Depreciation Reserve | $772,659 |
| Revenue Electric Utility | $481,982 |
| General | $416,445 |
| Sewer Utility Reserve | $263,542 |
| Capital Street Reserve | $200,000 |
| Electric Depreciation Reserve | $186,352 |
| Capital Improvement Reserve – Streets | $182,714 |
| Sanitation Utility | $172,183 |
| Revenue Water Utility | $162,213 |
| Capital Improvement Reserve | $131,452 |
| Equipment Reserve | $70,226 |
| Trafficways | $25,283 |
| Cemetery Trusts | $17,213 |
| Special Parks | $1,368 |
| Cemetery Trust Match | $219 |
| Customer Deposits | $0 |
Customer Deposits shows $0 unencumbered but $40,675 ending cash after $40,675 in encumbrances, exactly as printed in the summary statement.
Sources & notes
- Only source used: City of LaCrosse financial statement with independent auditors' report, year ended December 31, 2025 (state portal; AdamsBrown, LLC, June 24, 2026). Read the statement (PDF).
- Sum checks: the reporting-entity walk ($3,092,000 + $4,571,207 − $4,579,356) equals $3,083,851 and ($3,083,851 + $234,048) equals $3,317,899; the cash composition ($2,750,000 + $616,664 + $12,277 + $4,000 = $3,382,941; $3,382,941 − $65,042) equals $3,317,899; the General Fund walk equals $416,445 and $452,959 with encumbrances; the receipts build sums to $1,045,168; the expenditure categories sum to $1,239,114. All verified by addition.
- Discrepancy disclosed, not smoothed: Note 4 lists five General Fund transfers totaling $481,739, while the General Fund schedule reports transfers out of $473,739 — an $8,000 difference, equal to the Cemetery Trust Match transfer. The schedule figure is the one used on this page.
- File label disclosed: the state-portal file title includes “(In Process)”. Figures are taken from that file as posted.
- Provenance note: the queue's portal listing for La Crosse could not be verified (category URL 404 on re-check); the full FY2025 audit above replaces it as this page's source.
- Photo gap (NONE): no verified photo of La Crosse, Kansas was found in two searches — results were La Crosse, Wisconsin lookalikes and a historic-postcard index without a usable verified file. The dashboard ships without a hero figure rather than with a generic substitute; the Rush County Courthouse photo already serves the Rush County dashboard and was not duplicated here.
- City palette: no verified La Crosse palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.