Overview
Oberlin, the county seat of Decatur County, adopted a 2026 budget with total authority of $6,599,601 across fifteen funds — a figure verified as the sum of the individual fund pages. The Electric Utility is the largest fund at $2,316,448, followed by the General Fund at $1,744,618. The four levy funds together raise $713,516 in 2025 ad valorem tax on the fund pages, though the budget's own allocation and revitalization tables show slightly different totals — a $102 discrepancy disclosed, not smoothed, below.
Source: City of Oberlin adopted budget 2026 (city site, PDF).
At a glance — adopted budget 2026
Source: City of Oberlin adopted budget 2026.
Budget walk — adopted 2026
Every budgeted fund's 2026 authority, summing to the $6,599,601 total. Debt Service, Law Enforcement, and Special Highway carry $0 authority for 2026.
| Fund | 2026 authority |
|---|---|
| General | $1,744,618 |
| Electric Utility | $2,316,448 |
| Water Utility | $743,122 |
| Consolidated Streets | $492,421 |
| Pool Operating | $413,178 |
| Sewer Utility | $267,308 |
| Refuse Collection | $225,000 |
| Gateway Civic Center | $136,940 |
| Airport Operating | $109,413 |
| Library | $81,758 |
| Tourism & Convention | $65,385 |
| Special Parks & Recreation | $4,010 |
| Debt Service | $0 |
| Law Enforcement | $0 |
| Special Highway | $0 |
| Total, budgeted funds | $6,599,601 |
Ad valorem tax on the fund pages (amount of 2025 ad valorem tax): General $426,502 (tax required $420,199 + 1.5% delinquent compensation $6,303); Library $69,320 ($68,296 + $1,024); Airport Operating $46,792 ($46,100 + $692); Consolidated Streets $170,902 ($168,376 + $2,526) — a combined $713,516. Disclosed discrepancy: the budget's allocation page totals $713,618 (a $102 difference from the fund-page sum), and its Neighborhood Revitalization table totals $699,193 plus $14,111 in rebates = $713,304. The fund-page figures and their sum are used on this page; the other two totals are reported here so the difference is visible, not hidden.
Source: City of Oberlin adopted budget 2026, fund pages and allocation page.
General Fund, utilities & debt — 2026
General Fund authority of $1,744,618 is a detail subtotal of $1,408,118 plus a cash reserve of $336,500 (transfer to Airport Improvement $0 in 2026). Receipts excluding ad valorem tax are $1,123,017; beginning cash of $201,402 gives resources of $1,324,419.
| Item | Amount |
|---|---|
| General Government | $381,386 |
| Police Department | $512,529 |
| Cemetery/Parks | $266,178 |
| Fire | $78,136 |
| Municipal Court | $54,512 |
| Animal Control | $17,911 |
| Code Enforcement | $14,266 |
| Cultural & Recreational | $23,200 |
| Street Lights | $0 |
| Community Development | $60,000 |
| General Fund detail subtotal | $1,408,118 |
Electric Utility: receipts $2,277,100; detail subtotal $2,016,448 plus transfers of $300,000 (Consolidated Streets $75,000; General Fund $225,000) equals $2,316,448. Detail: Administration $283,541; Power Production $1,289,608 (including purchased power $770,500 and standby generators $437,295); Transmission/Distribution $378,737; Street Lights $25,350; Warehouse $39,212. Water Utility: detail $668,122 plus a $75,000 transfer to the General Fund equals $743,122 (receipts $729,050). Sewer Utility: detail $242,308 plus a $25,000 transfer to the General Fund equals $267,308. Refuse Collection: receipts $225,000 (refuse fees) against contractual costs of $219,750 plus a $5,250 General Fund transfer. Pool Operating: receipts $156,300, resources $413,178, expenditures $413,178 (including a $219,000 cash reserve and a $50,000 transfer to Pool Equipment Reserve). Total 2026 proposed transfers per the Schedule of Transfers: $588,250.
Debt: general-obligation bonds outstanding January 1, 2025 total $5,825,434 (2012 Water System Improvement $845,154; 2015A $4,421,939; 2015B $558,341); KDHE Water Pollution Control other debt $143,251; total indebtedness $5,968,685. Amounts due in 2026: GO interest $124,311, GO principal $139,286; other debt due 2026 $0. Lease-purchase: total principal balance $6,073,194; payments due in 2026 $429,088 (Energy Conservation $11,237; Crafco hot sealer $9,998; SCBA packs $16,158; CAT 3MW generators $391,695; swimming pool $0).
Source: City of Oberlin adopted budget 2026, fund pages and indebtedness statement.
Sources & notes
- Only source used: City of Oberlin adopted budget 2026 (city site). Read the budget (PDF).
- Sum checks: the fifteen fund authorities sum to $6,599,601; the General Fund build ($1,408,118 + $336,500) equals $1,744,618; the four levy funds' ad valorem amounts sum to $713,516; the Electric Utility build ($2,016,448 + $300,000) equals $2,316,448; the indebtedness build ($5,825,434 + $143,251) equals $5,968,685. All were verified by addition.
- Discrepancy disclosed, not smoothed: the fund-page ad valorem sum ($713,516) differs from the budget's allocation-page total ($713,618) by $102 and from its Neighborhood Revitalization table total ($699,193 + $14,111 rebates = $713,304). No figure was adjusted to force agreement.
- City palette: no verified City of Oberlin palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.