Overview
Liberal ended 2025 with $26,027,712 of cash excluding agency funds ($26,326,376 of total cash less $298,664 of agency funds). The General Fund took in $20,042,104 and spent $20,614,598 — a $572,494 draw that cut its unencumbered cash from $1,337,251 to $764,757. Public safety dominates General Fund spending at $10,520,819, more than half the General Fund total. The audit gives an unmodified opinion on the regulatory basis and an adverse opinion on U.S. GAAP.
Source: City of Liberal FY2025 audited financial statements (Kansas Dept. of Administration).
At a glance — audited FY2025
Funds — audited FY2025
Actuals for the year ended December 31, 2025, from individual fund schedules.
| Fund | Receipts | Expenditures | Ending unencumbered cash |
|---|---|---|---|
| General Fund | $20,042,104 | $20,614,598 | $764,757 |
| Communications Center Fund | $1,218,898 | $1,151,162 | $218,386 |
| Library Fund | $682,621 | $682,621 | $0 |
| Convention and Tourism Fund | $517,328 | $551,607 | $317,446 |
| Special Fire Equipment Fund | $174,679 | $139,898 | $118,140 |
| Special Parks and Recreation Fund | $59,703 | $69,000 | $16,685 |
General Fund spending by function: general government $3,889,895; public safety $10,520,819; public works $2,491,352; community service $2,333,168; operating transfers $1,379,364 — summing exactly to $20,614,598. Within public safety, Police accounts for $6,023,555 and Fire for $2,793,352. The city also publishes a 2026 Budget Brief on cityofliberal.org; it was not used for any figure on this page.
Debt & notes
The regulatory basis does not present general long-term debt, capital assets, or receivables on the face of the statement, and no separate debt total is quoted on this page for that reason. The City held a revenue neutral rate hearing for this year. The Housing Authority and the Library Board are related municipal entities whose financial statements are held separately and are not included in this audit.
Source: City of Liberal FY2025 notes.
Sources & notes
- Source used: City of Liberal, Kansas, Financial Statements for the year ended December 31, 2025 (Hay•Rice & Associates, Chartered, June 30, 2026), via the Kansas Department of Administration municipal-audit filings. Read the audit (PDF).
- Sum checks: total cash $26,326,376 − agency funds $298,664 = $26,027,712. General Fund: $1,337,251 + $20,042,104 − $20,614,598 = $764,757; receipts less expenditures = ($572,494). General Fund function split sums exactly to $20,614,598. Extraction note: the audit’s wide Statement 1 table did not extract legibly by column, so no citywide receipts/expenditures total is quoted here — only the verified ending-cash reconciliation and the individual-schedule fund figures.
- Identity: this is Liberal, Kansas, the seat of Seward County, Kansas.
- City palette: no verified Liberal palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.