Overview
Marion, the county seat of Marion County, spent slightly more than it took in during 2025: total receipts of $7,675,670 against expenditures of $7,896,837, drawing unencumbered cash from $1,693,633 to $1,472,466 (ending cash $1,522,309 after $49,843 of payables). The Utilities Fund dominates the City’s finances at $4,088,830 of spending, while the General Fund spent $1,958,813 — $254,962 under its $2,213,775 certified budget — and ended at $308,414 unencumbered. Total contractual indebtedness ended at $7,301,603, including a new $985,000 Series 2025 bond issue.
At a glance — audited actuals, year ended December 31, 2025
General Fund walk — audited actuals 2025
Receipts of $1,874,273 against expenditures of $1,958,813 give an $84,540 deficit; the $392,954 beginning balance falls to $308,414 unencumbered ($297,643 after negative $10,771 of encumbrances and payables). Spending ran $254,962 under the $2,213,775 certified budget.
| Item | Amount |
|---|---|
| Taxes (ad valorem $779,313; motor vehicle $107,450; local sales tax $190,734) | $1,115,640 |
| Intergovernmental revenues | $16,741 |
| Licenses and permits | $54,952 |
| Charges for services | $32,715 |
| Use of money and property | $82,598 |
| Court fines and bonds | $5,439 |
| Other income | $316,188 |
| Operating transfers in (Utilities) | $250,000 |
| Total receipts (detail-summed) | $1,874,273 |
Expenditure departments (actual): General Administrative $489,076; Police $457,607; Street and Alley $269,944; Cemetery $144,375; Recreation $112,107; Park $86,227; Library Program $81,757; Senior Citizens Housing Authority $79,017; Fire $73,320; Industrial Development $69,112; City Building $39,929; Airport $19,702; Museum $17,982; Municipal Court $7,387; Planning $6,706; Baseball Complex $2,204; Flood Control Project $1,938; Juvenile Intake $423. These sum exactly to the $1,958,813 total. Note: the schedule’s Equipment Reserve transfer line reads ambiguously in extraction; the department figures above already sum to the printed total, so no 2025 transfer is counted here.
All funds — audited actuals 2025
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $1,874,273 | $1,958,813 | $297,643 |
| Utilities (business) | $3,515,851 | $4,088,830 | $626,207 |
| Capital Improvement | $1,624,975 | $1,323,712 | $315,774 |
| Bond & Interest | $216,968 | $213,276 | $6,923 |
| Industrial Promotion | $253,998 | $95,233 | $158,765 |
| Library | $105,320 | $105,707 | $6,178 |
| Special City Highway | $59,158 | $101,495 | $30,037 |
| Special Park & Recreation | $1,667 | $0 | $14,047 |
| Equipment Reserve | $8,214 | $8,586 | $5,000 |
| Land Bank | $0 | $0 | $4,081 |
| Special Law Enforcement Trust | $15,246 | $1,185 | $57,654 |
| Total reporting entity | $7,675,670 | $7,896,837 | $1,522,309 |
The Utilities Fund spent $572,979 more than it took in, drawing its cash from $1,137,124 to $564,145 unencumbered ($626,207 after payables). The Capital Improvement Fund took in $1,624,975 and spent $1,323,712, ending at $315,774; its capital-project authorizations total $1,406,890 against $815,109 spent to date (KDOT Streetscape $974,780 authorized / $411,102 spent; Water Tower $229,552 / $229,552; Locust Drainage Grant $125,000 / $125,000; KDOT Aviation Runway Development $45,000 / $45,000; KPP Solar Field $32,558 / $4,455). The Library Fund took in $105,320 (ad valorem $90,515) and appropriated $103,708 to the Library Board. Cash composition: petty cash $200 plus checking accounts $1,522,109, totaling $1,522,309.
Source: City of Marion audit 2025, Statement 1, Schedules 2-2 through 2-11, and Note 11.
Debt
Long-term debt (Note 7): general-obligation bonds began at $1,310,000 (Series 2012 $1,050,000; Series 2013 $260,000), added the new Series 2025 issue of $985,000 at 5.20% maturing 2035, paid $170,000 of principal and $46,505 of interest, ending at $2,125,000 (Series 2012 $940,000; Series 2013 $200,000; Series 2025 $985,000). Loans ended at $2,641,603 (KS Water Pollution Control Revolving $156,241; KDHE Waterline $2,485,362). Capital leases ended at $2,535,000 (KPP Voltage lease, 4.00%, 2021–2041; the Caterpillar and Ford Escape leases were fully paid off in 2025). Total contractual indebtedness: $6,747,116 beginning, plus $985,000 additions, less $430,513 payments, equals $7,301,603 ending, with $217,673 of interest paid. Scheduled 2026 debt service: $445,032 of principal and $248,369 of interest, totaling $693,401.
Source: City of Marion audit 2025, Note 7.
Sources & notes
- Only source used: City of Marion financial statement with regulatory-required supplementary information and independent auditor’s report, year ended December 31, 2025 (Loyd Group, LLC, Galva; May 1, 2026), via the Kansas Department of Administration state portal. Read the audit (PDF). The City’s verified 2026 adopted budget on marionks.net was noted but not used as this page’s basis.
- Sum checks: $1,693,633 + $7,675,670 − $7,896,837 = $1,472,466 and + $49,843 = $1,522,309; cash $200 + $1,522,109 = $1,522,309; General Fund receipts components sum to $1,874,273, expenditure departments sum to $1,958,813, and $392,954 + $1,874,273 − $1,958,813 = $308,414; debt $1,310,000 + $985,000 − $170,000 = $2,125,000 and $6,747,116 + $985,000 − $430,513 = $7,301,603; capital projects $974,780 + $45,000 + $32,558 + $229,552 + $125,000 = $1,406,890 and $411,102 + $45,000 + $4,455 + $229,552 + $125,000 = $815,109. All verified by addition.
- Extraction note: the General Fund schedule’s Equipment Reserve transfer line is ambiguous in the text layer (the Equipment Reserve schedule shows no 2025 transfer from the General Fund against a $60,000 budget); the department figures above sum exactly to the printed total without it, so no 2025 transfer is counted.
- City palette: no verified City of Marion palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.