Overview
Norton, the county seat of Norton County, spent more than it took in during 2025 on a primary-government basis: receipts of $10,479,293 against expenditures of $11,188,204, drawing unencumbered cash from $3,207,977 to $2,499,066 (ending cash $2,767,895 after $268,829 of encumbrances and payables). The General Fund spent $2,387,874 against receipts of $2,130,200, ending at $272,634 unencumbered. The Electric Fund is the City's largest operation at $3,399,006 of spending. Total contractual indebtedness ended at $6,471,972, including a new $59,507 John Deere tractor finance lease.
Source: City of Norton financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: City of Norton financial statement 2025, Statement 1.
General Fund walk — audited actuals 2025
Receipts of $2,130,200 against expenditures of $2,387,874 give a $257,674 deficit; the $530,308 beginning balance falls to $272,634 unencumbered ($282,655 after $10,021 of encumbrances and payables). Spending ran $50,413 under the $2,438,287 budget for comparison (which includes $33,660 of qualifying budget credits).
| Receipts | Amount |
|---|---|
| Taxes (ad valorem $647,331; delinquent $18,810; motor vehicle $110,166; recreational vehicle $2,643; 16/20M $740; watercraft $873; commercial vehicle $3,418; in lieu of taxes $10,331) | $794,312 |
| Intergovernmental (county/city sales tax $605,838; local alcoholic liquor $6,071) | $611,909 |
| Licenses, fees, fines and permits (court fees and fines $123,419; franchise fees $195,147; licenses and permits $9,193) | $327,759 |
| Charges for services (cemetery $8,100; kennel $150; swimming pool $44,063) | $52,313 |
| Other (interest $60,616; rent $29,421; miscellaneous $20,493; refunds $196; reimbursed expenses $33,382; photo copies $70; county inmate crew $54,195; county rescue services $10,000; sale of property $40,256; reimbursement from Special Pool Sales Tax $95,278) | $343,907 |
| Total receipts (detail-summed) | $2,130,200 |
Expenditure departments (actual): Finance and Administration $259,663; Police $863,591; Fire $131,461; Rescue $27,137; Street and Alley $351,076; Park $297,271; Swimming Pool $141,843; Civic Building $24,375; Economic Development Appropriations $73,553; Airport Appropriations $56,300; Transfer to Employee Benefits $8,604; Transfer to Water/Wastewater Debt Service $100,000; Transfer to Refuse $53,000. These sum exactly to the $2,387,874 total. Police spending alone exceeded its budget by $105,880, while Finance and Administration came in $181,530 under budget.
Source: City of Norton financial statement 2025, Schedule 2 (General Fund).
All funds — audited actuals 2025 (primary government)
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $2,130,200 | $2,387,874 | $282,655 |
| Employee Benefits | $197,133 | $225,295 | $0 |
| Special Highway | $72,475 | $80,061 | $126,341 |
| Special Parks | $36,400 | $40,800 | $10,513 |
| Industrial Development | $102,183 | $95,656 | $33,592 |
| Tourism and Convention | $77,022 | $77,022 | $0 |
| Library | $121,340 | $121,340 | $0 |
| Library Employee Benefits | $46,518 | $46,518 | $0 |
| Special Health Insurance | $665,856 | $662,182 | $42,486 |
| Special Pool Sales Tax | $476,688 | $396,329 | $913,540 |
| Equipment Reserve | $0 | $34,853 | $36,778 |
| Capital Improvement | $500,000 | $651,892 | $2,594 |
| Bond and Interest | $118,481 | $67,265 | $58,397 |
| Highway 36 Bond | $77,259 | $77,259 | $13,708 |
| Water/Wastewater Debt Service | $527,338 | $538,892 | $0 |
| Electric | $3,194,332 | $3,399,006 | $302,864 |
| Electric Replacement Reserve | $108,934 | $261,748 | $315,346 |
| Refuse | $406,866 | $417,950 | $8,497 |
| Water | $981,931 | $947,981 | $231,103 |
| Sewer Service | $585,771 | $614,565 | $91,492 |
| Revolving Loan (trust) | $611 | $0 | $79,335 |
| Total primary government | $10,479,293 | $11,188,204 | $2,767,895 |
Smaller funds omitted from the table for readability (donations, Municipalities Fighting Addiction, Police Forfeiture, City Land Bank, Electric/Water deposits, Water/Sewer replacement reserves) are included in the primary-government totals above. Related municipal entities — the Norton Public Library and the Public Building Commission pool bond reserve — took in $539,695 and spent $539,346, ending at $737,965; including them, the total reporting entity took in $11,018,988, spent $11,727,550, and ended at $3,505,860. Cash composition: $2,794,196 of cash and investments less $26,301 of agency funds equals the $2,767,895 primary-government total. Nortonville, Kansas results that appear in the document's schedules are a different city and are not used here.
Source: City of Norton financial statement 2025, Statement 1.
Debt
Total contractual indebtedness: $7,414,220 beginning, plus $59,507 of additions, less $1,001,755 of payments, equals $6,471,972 ending, with $193,072 of interest paid. General obligation bonds ended at $3,935,000 (Series 2022 Highway Improvement $700,000; Series 2019 Street Improvement $545,000; Series 2021 Water/Wastewater Refunding $2,690,000). Finance leases ended at $311,972 (pumper truck $151,308; wastewater equipment $24,019; water equipment $41,494; police body cameras $11,935; Bobcat excavator $23,709; John Deere 5105M tractor $59,507, added in 2025). The Public Building Commission Series 2020 revenue refunding bond ended at $2,225,000. Scheduled 2026 principal maturities total $810,189.
Source: City of Norton financial statement 2025, Notes 11–12.
Sources & notes
- Only source used: City of Norton financial statement and regulatory-required supplementary information with independent auditor's report, year ended December 31, 2025 (Mapes & Miller LLP, Norton; September 14, 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: $3,207,977 + $10,479,293 − $11,188,204 = $2,499,066 and + $268,829 = $2,767,895; General Fund receipts components sum to $2,130,200, expenditure departments sum to $2,387,874, and $530,308 + $2,130,200 − $2,387,874 = $272,634; debt $3,935,000 + $311,972 + $2,225,000 = $6,471,972 and $7,414,220 + $59,507 − $1,001,755 = $6,471,972; entity $3,945,593 + $11,018,988 − $11,727,550 = $3,237,031 and + $268,829 = $3,505,860. All verified by addition.
- City palette: no verified City of Norton palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.