Overview
Osborne, the county seat of Osborne County, spent more than it took in during 2025 on a primary-government basis: receipts of $5,138,131 against expenditures of $5,688,247, drawing unencumbered cash from $5,605,365 (after a negative $867,600 prior-period adjustment and $146,707 of cancelled encumbrances) to $4,334,356 (ending cash $5,323,237 after $988,881 of encumbrances and payables). The General Fund spent $1,470,414 against receipts of $1,363,443, ending at $739,391 unencumbered. The year's big move is in water: the City drew on new KDHE water-supply loans and signed a $1,900,000 lease for two light-plant generators, taking drawn contractual debt from $9,858 to $2,231,114.
Source: City of Osborne financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: City of Osborne financial statement 2025, Statement 1.
General Fund walk — audited actuals 2025
Receipts of $1,363,443 against expenditures of $1,470,414 give a $106,971 deficit; the $846,074 beginning balance plus $288 of cancelled encumbrances falls to $739,391 unencumbered ($975,631 after $236,240 of encumbrances and payables). Spending ran $87,152 under the $1,557,566 certified budget.
| Receipts | Amount |
|---|---|
| Taxes (ad valorem $684,152; delinquent $11,671; motor vehicle $81,457; commercial vehicle $6,585; recreational vehicle $1,468; 16/20M $1,659; local sales/use $76,929; liquor $921) | $864,842 |
| Licenses and permits | $9,769 |
| Franchise taxes | $40,835 |
| Highway connecting links | $14,990 |
| Fines and bond payments | $1,890 |
| Cemetery lots and permits | $10,950 |
| Osborne County rock receipts | $1,686 |
| Refunds | $15,862 |
| Insurance proceeds | $122,775 |
| Rent income | $7,806 |
| Swimming pool | $18,295 |
| Miscellaneous | $17,632 |
| Interest income | $154,123 |
| Transfers in | $99,024 |
| Neighborhood revitalization rebate | −$17,036 |
| Total receipts (detail-summed) | $1,363,443 |
Expenditure departments (actual): General Government $322,009; Police Department $278,328; Fire Department $10,225; Street Department $352,126; Ball Field $47,224; Park Department $58,880; Cemetery $4,092; Swimming Pool $59,736; Tort Liability $6,397; Economic Development $12,309; Golf $58,512; City Office Building $23,868; Ambulance $27,000; Employee Benefits $209,708. These sum exactly to the $1,470,414 total.
Source: City of Osborne financial statement 2025, Schedule 2-1 (General Fund).
All funds — audited actuals 2025 (primary government)
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $1,363,443 | $1,470,414 | $975,631 |
| Special Highway | $34,918 | $40,981 | $9,575 |
| Library | $84,325 | $89,822 | $5,439 |
| Recreation | $67,140 | $58,633 | $34,473 |
| Special Parks | $920 | $5,000 | $18,902 |
| Equipment | $140,000 | $10,000 | $171,088 |
| Emergency Services Building | $12,000 | $3,485 | $58,101 |
| Golf | $85,643 | $68,464 | $147,106 |
| Electric and Water | $2,639,021 | $2,174,020 | $2,209,865 |
| Electric Utility Reserve | $93,000 | $743,146 | $1,289,998 |
| Sewer | $98,458 | $69,643 | $237,699 |
| Airport | $64,293 | $72,127 | $59,476 |
| Total primary government (all funds) | $5,138,131 | $5,688,247 | $5,323,237 |
The table omits smaller reserve funds and the two capital-project funds for readability; all are included in the primary-government totals. The KDHE Water Treatment Project Fund deserves a note: it shows receipts of $331,114, expenditures of $8,121, and a negative $867,600 prior-period adjustment, leaving unencumbered cash of negative $544,607, offset by $544,607 of encumbrances and payables for ending cash of $0. Cash composition (primary government): checking $439,761, savings $3,283,376, cash on hand $100, and certificates of deposit $1,600,000, totaling $5,323,237. Including the Public Library related entity ($61,696 in, $55,604 out, $50,572 ending), the total reporting entity took in $5,199,827, spent $5,743,851, and ended at $5,373,809.
Source: City of Osborne financial statement 2025, Statement 1.
Debt
Drawn contractual debt ended at $2,231,114: the 2009 KDHE water pollution loan ($9,858) was paid off in full, a new $1,900,000 lease for two light-plant generators (4.91%, maturing 2035) was added, and $331,114 had been drawn on KDHE Water Supply loan 3218. Interest paid in 2025 was $221. The loan structure behind the drawn balance needs stating plainly because the maturity schedule looks larger than the balance: KDHE loan 3217 is $3,000,000, all of it forgivable; KDHE loan 3218 is $3,794,800, half of it ($1,897,400) forgivable, so the repayable share is $1,897,400 — and the maturity schedule's principal total of $3,797,400 is that $1,897,400 plus the $1,900,000 generator lease, not the amount drawn at year-end. Scheduled 2026 principal is $151,241, all on the generator lease; KDHE principal payments begin in 2028.
Source: City of Osborne financial statement 2025, Notes (long-term liabilities).
Sources & notes
- Only source used: City of Osborne financial statement with independent auditor's report, year ended December 31, 2025 (AdamsBrown, LLC, Hays; July 1, 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: $5,605,365 − $867,600 + $146,707 + $5,138,131 − $5,688,247 = $4,334,356 and + $988,881 = $5,323,237; cash $439,761 + $3,283,376 + $100 + $1,600,000 = $5,323,237; General Fund receipts components sum to $1,363,443, expenditure departments sum to $1,470,414, and $846,074 + $288 + $1,363,443 − $1,470,414 = $739,391; debt drawn $331,114 + $1,900,000 = $2,231,114 and $9,858 + $2,231,114 − $9,858 = $2,231,114. All verified by addition.
- City palette: no verified City of Osborne palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.