Overview
Minneapolis, Kansas — the seat of Ottawa County, and not Minneapolis, Minnesota — spent more than it took in during 2025 on a primary-government basis: receipts of $6,367,818 against expenditures of $7,472,584, drawing unencumbered cash from $4,318,390 to $3,213,624 (ending cash $3,429,467 after $215,843 of encumbrances and payables). The General Fund ran a small surplus — receipts of $1,470,918 against expenditures of $1,402,163 — while the Capital Improvement Fund spent $1,421,830 against $383,147 of receipts. The Electric Fund dominates city operations at $2,841,831 of spending. Total long-term debt ended at $3,422,759.
Source: City of Minneapolis (Kansas) financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: City of Minneapolis financial statement 2025, Statement 1.
General Fund walk — audited actuals 2025
Receipts of $1,470,918 against expenditures of $1,402,163 give a $68,755 surplus; the $261,690 beginning balance rises to $330,445 unencumbered ($347,765 after $17,320 of encumbrances and payables). Spending ran $136,806 under the $1,538,969 certified budget.
| Receipts | Amount |
|---|---|
| Taxes and shared revenue (ad valorem $398,083; motor vehicle $49,640; delinquent $8,373; recreational vehicle $926; 16/20M $854; commercial truck $1,225) | $459,101 |
| Intergovernmental (local sales tax $295,082; city share sales and use tax $145,023; state connecting links $15,210; local alcoholic liquor $2,748) | $458,063 |
| Licenses, fees and permits (utility franchise tax $228,164; occupation and amusement $1,420; permits $1,945; cereal malt beverage $250; dog and cat licenses $2,210; pole attachment $2,680) | $236,669 |
| Charges for services (swimming pool $17,043; impoundment $804; rezoning $200; camper fees and Scout Hall rental $1,895) | $19,942 |
| Fines and forfeitures | $13,911 |
| Use of money and property (payment in lieu of taxes $23,221; miscellaneous $75,011) | $98,232 |
| Transfers in | $185,000 |
| Total receipts (detail-summed) | $1,470,918 |
Expenditure departments (actual): General Government $299,521; Police Department $586,437; Fire Department $37,431; Public Works $99,194; Park Department $15,704; Industrial $106; Swimming Pools $51,335; Economic Development $2,435; Transfers Out $310,000. These sum exactly to the $1,402,163 total. Police is by far the largest General Fund department, and it came in $43,384 under its budget.
Source: City of Minneapolis financial statement 2025, Schedule 2 (General Fund).
All funds — audited actuals 2025 (primary government)
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $1,470,918 | $1,402,163 | $347,765 |
| Library | $83,872 | $83,872 | $0 |
| Recreation Commission | $50,365 | $50,365 | $0 |
| Special Parks and Recreation | $6,123 | $0 | $48,518 |
| Special Highway | $57,092 | $64,005 | $66,211 |
| Capital Improvement | $383,147 | $1,421,830 | $686,645 |
| Equipment Reserve | $120,000 | $154,138 | $92,062 |
| Revitalization | $4,187 | $5,785 | $40,028 |
| Economic Development | $6,151 | $8,376 | $77,542 |
| Bond and Interest | $0 | $0 | $99,407 |
| Ambulance Operations | $600,221 | $655,554 | $233,518 |
| Waterworks Operations | $578,238 | $581,233 | $140,102 |
| Electric Operations | $2,802,946 | $2,841,831 | $1,553,588 |
| Sewer Operations | $204,558 | $203,432 | $44,081 |
| Total primary government | $6,367,818 | $7,472,584 | $3,429,467 |
Related municipal entities — the Minneapolis Public Library ($114,154 in, $102,295 out, $130,065 ending) and the Minneapolis Recreation Commission ($71,430 in, $68,296 out, $16,170 ending) — bring the total reporting entity to receipts of $6,553,402, expenditures of $7,643,175, and ending cash of $3,575,702.
Source: City of Minneapolis financial statement 2025, Statement 1.
Debt
Total long-term debt: $3,896,908 beginning, plus $74,000 of additions, less $548,149 of payments, equals $3,422,759 ending, with $151,526 of interest paid. General obligation bonds ended at $2,965,000 (Series 2012 refunding $170,000, maturing August 2026; Series 2014 $300,000; Series 2022 $2,495,000, maturing 2042). The water pollution control loan ended at $192,762. Finance leases ended at $264,997 (volleyball courts $7,104; 2022 vehicles $115,658; 2023 vehicles $91,550; ambulance $50,685, added in 2025; the utility software lease was paid off in full). Scheduled 2026 principal and interest total $630,456 ($497,861 principal + $132,595 interest and service fees).
Source: City of Minneapolis financial statement 2025, Note 9.
Sources & notes
- Only source used: City of Minneapolis, Kansas financial statement with independent auditor's report, year ended December 31, 2025 (Varney & Associates, CPAs, LLC, Manhattan; available to be issued March 26, 2026; unmodified opinion on the Kansas regulatory basis, adverse opinion on U.S. GAAP), via the Kansas Department of Administration state portal. Read the audit (PDF).
- Sum checks: $4,318,390 + $6,367,818 − $7,472,584 = $3,213,624 and + $215,843 = $3,429,467; General Fund receipts components sum to $1,470,918, expenditure departments plus transfers sum to $1,402,163, and $261,690 + $1,470,918 − $1,402,163 = $330,445; debt $2,965,000 + $192,762 + $264,997 = $3,422,759 and $3,896,908 + $74,000 − $548,149 = $3,422,759; entity $4,439,649 + $6,553,402 − $7,643,175 = $3,349,876 and + $225,826 = $3,575,702. All verified by addition.
- Discrepancy disclosed, not smoothed: the composition-of-cash page totals primary-government cash at $3,430,353, which is $886 above Statement 1's $3,429,467 — exactly the $886 of agency funds the statement deducts elsewhere. This page uses Statement 1's $3,429,467.
- City palette: no verified City of Minneapolis (Kansas) palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.