Overview
Ness City, the county seat of Ness County, spent slightly less than it took in during 2025 on a primary-government basis: receipts of $3,583,910 against expenditures of $3,538,984, lifting unencumbered cash from $2,570,898 to $2,615,824. The General Fund ran the other way — receipts of $1,301,198 against expenditures of $1,716,148 — because it transferred $870,000 out ($720,000 to Capital Improvement and $150,000 to Equipment Reserve), drawing its balance from $811,775 to $396,825. Total long-term debt ended the year at just $51,000, after the 2024 Public Building Commission revenue bond ($465,000) was paid off in full.
Source: City of Ness City financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: City of Ness City financial statement 2025, Statement 1.
General Fund walk — audited actuals 2025
Receipts of $1,301,198 against expenditures of $1,716,148 give a $414,950 deficit, driven by the $870,000 of transfers out; the $811,775 beginning balance falls to $396,825. Spending ran $246,202 under the $1,962,350 certified budget, mainly because $126,400 of budgeted new-bond debt payments were never made.
| Receipts | Amount |
|---|---|
| Taxes (ad valorem $416,645; delinquent $9,018; motor vehicle $111,476; intangible $14,451) | $551,590 |
| Intergovernmental (local sales tax $546,309; alcoholic liquor $9,682; connecting links $8,534) | $564,525 |
| Licenses and permits (franchise fees $120,326; licenses and permits $5,571) | $125,897 |
| Fines and forfeitures | $2,248 |
| Interest | $19,489 |
| Miscellaneous (swimming pool $10,918; recycling $3,047; community building donations $5,500; other $17,984) | $37,449 |
| Total receipts (detail-summed) | $1,301,198 |
Expenditure departments (actual): General and Administrative $269,332; Street Department $316,207; Employee Benefits $97,450; Street Lighting $31,164; Swimming Pool $51,610; Park Improvement $16,597; Recycling $31,823; Community Building $23,482; Airport appropriation $6,000; Debt Payments $2,483; Transfers Out $870,000 ($720,000 to Capital Improvement, $150,000 to Equipment Reserve). These sum exactly to the $1,716,148 total.
Source: City of Ness City financial statement 2025, Schedule 2-A (General Fund).
All funds — audited actuals 2025 (primary government)
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $1,301,198 | $1,716,148 | $396,825 |
| Special Highway | $35,457 | $32,513 | $6,325 |
| Special Parks and Recreation | $9,682 | $7,674 | $15,360 |
| Industrial Development | $0 | $18,539 | $0 |
| Library | $107,119 | $107,000 | $4,605 |
| Library Employee Benefit | $49,269 | $47,445 | $2,391 |
| Guest Tax | $1,292 | $6,527 | $8,744 |
| Capital Improvement | $837,300 | $725,454 | $814,520 |
| Equipment Reserve | $150,000 | $19,873 | $584,507 |
| Water Reserve | $13,500 | $0 | $224,500 |
| Sewer Replacement | $4,077 | $0 | $43,667 |
| Airport Improvements | $113,002 | $73,063 | $44,547 |
| Water Utility | $559,223 | $481,664 | $118,191 |
| Sewer Utility | $259,306 | $182,125 | $129,421 |
| Solid Waste Disposal | $143,485 | $120,959 | $222,221 |
| Total primary government | $3,583,910 | $3,538,984 | $2,615,824 |
Cash composition (primary government): checking accounts $1,500,204 plus certificates of deposit $1,115,620, totaling $2,615,824. The related municipal entity, Ness City Public Library, took in $195,455 and spent $153,955, ending at $287,987; including it, the total reporting entity took in $3,779,365, spent $3,692,939, and ended at $2,903,811. The statement notes the reporting entity excludes the Ness City Airport Authority and the Ness City Cemetery District, and that USD 303 school-district results in the document are not the City's.
Source: City of Ness City financial statement 2025, Statement 1.
Debt
Long-term debt ended at $51,000: the 2015 Series general obligation bond ($85,000 issued, 2.50–4.50%, maturing October 2035) began at $55,000, paid $4,000 of principal, and ended at $51,000. The 2024 Series Public Building Commission revenue bond ($500,000 issued at 4.00%) began at $465,000 and was paid off in full during 2025. The KDHE public water supply loan line shows $35,652 added and $35,652 paid in the year, ending at $0. Total interest paid in 2025 was $18,029. Scheduled 2026 debt service on the remaining bond is $6,065 ($4,000 principal + $2,065 interest).
Source: City of Ness City financial statement 2025, Notes 10–11.
Sources & notes
- Only source used: City of Ness City financial statement, year ended December 31, 2025 (Varney & Associates, CPAs, LLC, Manhattan; June 23, 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: $2,570,898 + $3,583,910 − $3,538,984 = $2,615,824; cash $1,500,204 + $1,115,620 = $2,615,824; General Fund receipts components sum to $1,301,198, expenditure departments plus transfers sum to $1,716,148, and $811,775 + $1,301,198 − $1,716,148 = $396,825; entity $2,817,385 + $3,779,365 − $3,692,939 = $2,903,811. All verified by addition.
- Discrepancy disclosed, not smoothed: the maturity schedule's total-principal row reads $7,030 in the 2030 column while its only remaining issue (the 2015 GO bond) reads $5,000 there, so the row's year columns sum to $53,030 against its $51,000 total column. This page uses the $51,000 debt total from Note 10, which reconciles to the bond's own schedule.
- City palette: no verified City of Ness City palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.