Overview
The reporting entity (primary government plus the Ottawa Library, excluding agency funds) closed 2025 with $59,200,033 in receipts against $58,110,908 in expenditures, ending at $43,544,672 in unencumbered cash. The primary government alone took in $56,466,624 and spent $54,920,438, ending at $42,320,042; the Library took in $2,733,409 and spent $3,190,470, ending at $1,224,630. The Electric Utility is the city's largest operation at $18,235,602 in receipts, and the Proximity Park Sales Tax fund holds $5,285,343. The General Fund spent $712,612 more than it took in but still ended at $3,261,499 unencumbered, against a certified budget of $16,087,625 that it came in $1,205,785 under.
Source: City of Ottawa 2025 audit, summary statement and Note 8.
At a glance
Source: City of Ottawa 2025 audit, summary statement and Note 8.
All funds - FY2025 audited (ending unencumbered cash)
The ending unencumbered column sums exactly to the summary statement's $43,544,672. The Library row at the bottom is the related municipal entity; the city Library fund itself closed at $0. The note lists $7,521,615 in interfund transfers as printed; that total is reported as printed and is not claimed as sum-checked here.
| Fund | Ending unencumbered cash |
|---|---|
| General | $3,261,499 |
| Community Services Support | $78,828 |
| Municipal Auditorium | $106,558 |
| Airport | $321,442 |
| Special Park and Recreation | $333,165 |
| Special Alcohol Program | $26,449 |
| Library (city fund) | $0 |
| Economic Development | $456,758 |
| Special Streets | $1,388,131 |
| Equipment Reserve | $1,081,480 |
| Risk Management | $1,031,229 |
| Land Bank | $10,303 |
| Proximity Park Sales Tax | $5,285,343 |
| Golf Course | $114,427 |
| Non-Budgeted Special Purpose Funds | $4,132,740 |
| Governmental Grants Funds | $946,864 |
| Bond and Interest | $87,138 |
| WWTP Funding | $613,253 |
| Capital Project Funds | $6,142,494 |
| Storm Water Utility | $1,822,617 |
| Water Utility | $1,283,093 |
| Wastewater Utility | $2,998,516 |
| Electric Utility | $8,526,571 |
| Utility Credit | $155,025 |
| Health Insurance | $2,116,119 |
| Ottawa Library (related municipal entity) | $1,224,630 |
| Total | $43,544,672 |
Source: City of Ottawa 2025 audit, summary statement and Note 8.
General Fund
The General Fund took in $14,169,228 and spent $14,881,840, a deficit of $712,612. Its beginning unencumbered balance was $3,481,002, giving ending cash of $2,768,390 and, with $493,109 in outstanding encumbrances and accounts payable, ending unencumbered cash of $3,261,499. Both the receipt components and the expenditure components below sum exactly to their totals. The largest receipts are sales and compensating use tax ($6,482,682) and ad valorem property tax ($3,954,385); the largest expenditures are employee benefits ($3,431,710), police ($3,348,683), and fire ($2,249,786). The Electric Utility, the city's largest fund, took in $18,235,602 and spent $17,879,749, ending at $8,526,571.
General Fund receipts - FY2025 actual
| Item | Amount |
|---|---|
| Sales and compensating use tax | $6,482,682 |
| Ad valorem property tax | $3,954,385 |
| Operating transfers in | $1,720,500 |
| Licenses, permits and fees | $549,767 |
| Franchise tax | $363,234 |
| Vehicle taxes | $366,396 |
| Delinquent tax | $109,162 |
| Liquor tax | $45,154 |
| Intergovernmental | $114,893 |
| Charges and services | $51,277 |
| Interest | $137,487 |
| Miscellaneous | $168,037 |
| Refunds and reimbursements | $106,254 |
| Total | $14,169,228 |
General Fund expenditures - FY2025 actual
| Item | Amount |
|---|---|
| City commission and manager | $265,438 |
| City administration | $311,068 |
| Nonoperating | $935,924 |
| Building maintenance | $613,103 |
| Fleet management | $206,347 |
| Neighborhood services | $266,438 |
| Parks | $553,196 |
| Police department | $3,348,683 |
| Fire department | $2,249,786 |
| Streets department | $1,032,027 |
| Highland cemetery | $152,157 |
| Human resources | $142,364 |
| Municipal court | $205,853 |
| Employee benefits | $3,431,710 |
| IT department | $404,436 |
| Operating transfers out | $763,310 |
| Total | $14,881,840 |
Source: City of Ottawa 2025 audit, summary statement and Note 8.
Debt
Total debt at December 31, 2025 was $15,073,770: general obligation bonds of $14,118,103 plus finance leases of $955,667. The bonds are Series 2009A ($660,000), 2014A ($660,000), 2017A ($610,000), 2017B ($125,000), 2018A ($1,180,000), 2018B ($150,000), 2019A ($500,000), 2020A ($1,413,103), 2021A ($4,105,000), 2021B ($2,305,000), and 2022 ($2,410,000). The leases are a 2017 Pierce Firetruck ($213,057), a 2018 Sewer Van ($69,695), a 2021 Ford SUV ($21,691), a 2021 Bucket Truck ($120,454), and a 2022 Pierce Pumper Fire Truck ($530,770). Interest paid in 2025 was $518,972 (general obligation $467,987, leases $50,985). Debt service due in 2026 is $3,375,370 on the bonds (principal $2,988,433, interest $386,937) and $225,161 on the leases (principal $181,394, interest $43,767). The statutory debt limit is about $43,805,973, leaving a legal debt margin of about $29,687,870 (30% of assessed value).
Source: City of Ottawa 2025 audit, summary statement and Note 8.
Sources & notes
- Only source used: City of Ottawa, Kansas, Financial Statements, year ended December 31, 2025 (audit report dated April 29, 2026). Read the audit (city archive).
- Sum checks: the reporting-entity walk, the primary-government walk, the Library walk, the cash composition, the fund-table unencumbered column, the General Fund receipt and expenditure components, and the debt components all reconcile exactly to their printed totals. The interfund-transfer total of $7,521,615 is reported as printed and is not claimed as sum-checked.
- Cash composition: Kansas State Bank checking $4,512,938, money market $8,934,304, and certificates of deposit $2,000,000; Kansas Municipal Investment Pool $1,207; Bank Midwest checking $17,997; OakStar Bank money market $18,974,447 and certificates of deposit $7,000,000; GSSB Bank certificates of deposit $1,000,000; petty cash $3,527; Library checking $357,047, equity investments $867,443, and petty cash $140 - totaling $43,669,050, less agency funds of $124,378, giving the $43,544,672 unencumbered balance exactly.
- What is missing: no capital-asset or net-position figures are reported - the KMAAG regulatory basis does not recognize them.
- City palette: no verified City of Ottawa palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.