Saint Francis Pulse
City of Saint Francis, Kansas — the county seat of Cheyenne County — finances from the audited regulatory-basis financial statement for the year ended December 31, 2025 (AdamsBrown, LLC, Colby, Kansas; unmodified opinion on the regulatory basis). Kansas cities report on the regulatory basis, not GAAP.
Total receipts
$4,700,915
Total expenditures
$4,058,535
Ending unencumbered cash
$4,616,113
Ending cash
$4,813,382
General Fund ending
$270,536
City contractual debt
$2,160,000
FY2025 · Audited
Audited actuals by fund
Ending unencumbered cash balances at December 31, 2025. The 15 primary-government funds sum to $3,793,178; with the Public Building Commission debt-service fund of $822,935, the total reporting entity is $4,616,113.
| Fund | Balance |
|---|---|
| General Fund | $270,536 |
| Library | $1,095 |
| Special Parks and Recreation | $1,527 |
| Special Highway | $122,145 |
| Equipment Reserve | $383,166 |
| Capital Improvement | $970,500 |
| Tourism and Convention | $10,367 |
| Grants | $20,890 |
| Infrastructure Improvement | $776,460 |
| Infrastructure Sales Tax | $29,771 |
| Street Bond Project | $192,092 |
| Bond and Interest | $91,833 |
| Electric and Water Utility | $692,905 |
| Refuse Utility | $108,201 |
| Sewer Utility | $121,690 |
| Primary government subtotal | $3,793,178 |
Sum-check: beginning unencumbered cash $3,973,733 + receipts $4,700,915 − expenditures $4,058,535 = ending unencumbered cash $4,616,113. Ending cash is $4,813,382 ($4,616,113 + outstanding encumbrances and accounts payable of $197,269).
Source: City of Saint Francis — Regulatory Basis Financial Statement, year ended December 31, 2025 (summary statement) (FY2025 audit).
FY2025 · Audited
General Fund detail
General Fund receipts of $1,166,109 against expenditures of $1,174,349 — an $8,240 decrease — from an opening unencumbered balance of $278,776 to $270,536.
| Source | Actual |
|---|---|
| Ad Valorem Property Tax | $356,679 |
| Delinquent Tax | $11,400 |
| Motor Vehicle Tax | $43,856 |
| 16/20 Vehicle Tax | $900 |
| Commercial Vehicle Tax | $582 |
| Recreational Vehicle Tax | $793 |
| Tax Specials | $1,802 |
| Local Alcoholic Liquor Tax | $15 |
| Local Sales Tax | $134,939 |
| Licenses and Permits | $24,255 |
| Charges for Services | $120,634 |
| Use of Money and Property | $31,273 |
| Recreation Commission Distribution | $226,823 |
| Miscellaneous | $82,798 |
| Neighborhood Revitalization Rebate | −$8,640 |
| Transfers In | $138,000 |
| Total General Fund receipts | $1,166,109 |
| Function | Actual |
|---|---|
| General Government | $121,730 |
| Law Enforcement | $83,000 |
| Municipal Court | $10,811 |
| Streets | $105,303 |
| Fire | $12,758 |
| Recycling | $42,510 |
| Parks and Recreation | $133,917 |
| Pool | $65,841 |
| Public Building Commission | $239,155 |
| Employee Benefits | $199,984 |
| Economic Development Program | $600 |
| Cheyenne County Development Corp Contribution | $38,880 |
| Shop Expense | $11,102 |
| Library Expense | $9,733 |
| Theatre | $74,797 |
| Animal Shelter | $535 |
| Community Service Allocations | $7,500 |
| Transportation Program | $5,500 |
| Senior Citizen Center | $10,000 |
| Miscellaneous | $693 |
| Total General Fund expenditures | $1,174,349 |
Sum-check: both receipt and expenditure rows sum exactly to their printed totals. General Fund ending cash is $311,338 ($270,536 unencumbered + $40,802 payables).
Source: City of Saint Francis — FY2025 audit (General Fund schedules) (FY2025 audit).
FY2025 · Budget vs. actual
Budget comparison
Certified budget against actual expenditures for budgeted funds (Schedule 1). No fund exceeded its certified budget.
| Fund | Budget / Actual |
|---|---|
| General Fund — budget | $1,464,499 |
| General Fund — actual | $1,174,349 |
| Library — budget | $59,600 |
| Library — actual | $59,600 |
| Special Parks and Recreation — budget | $4,588 |
| Special Parks and Recreation — actual | $876 |
| Special Highway — budget | $188,441 |
| Special Highway — actual | $67,340 |
| Tourism and Convention — budget | $11,284 |
| Tourism and Convention — actual | $480 |
| Infrastructure Sales Tax — budget | $282,250 |
| Infrastructure Sales Tax — actual | $282,250 |
| Bond and Interest — budget | $93,933 |
| Bond and Interest — actual | $93,433 |
| Electric and Water Utility — budget | $2,012,424 |
| Electric and Water Utility — actual | $1,624,324 |
| Refuse Utility — budget | $281,109 |
| Refuse Utility — actual | $213,246 |
| Sewer Utility — budget | $162,847 |
| Sewer Utility — actual | $94,197 |
| General Fund variance (under budget) | $290,150 |
Source: City of Saint Francis — FY2025 audit (Schedule 1) (FY2025 audit).
FY2025 · Audited
Long-term debt
City contractual indebtedness at December 31, 2025 (Note 15). Interest paid in 2025 was $75,133.
| Obligation | Balance |
|---|---|
| Finance lease — Public Building Commission pool and equipment (3.00%, due 2036) | $1,005,000 |
| GO Bonds, Series 2020 (2.00–2.30%, due 2040) | $670,000 |
| GO Bonds, Series 2023 (3.00–4.00%, due 2043) | $485,000 |
| Total city contractual indebtedness | $2,160,000 |
Do not double-count: the related municipal entity (Public Building Commission) reports Series 2016 revenue bonds of $1,005,000, which mirror the city's finance lease — the same pool obligation. The statement's combined total including the related entity is $3,165,000, but the city total above is $2,160,000. City debt service due in 2026 is principal $135,000 + interest $71,282 = $206,282.
Source: City of Saint Francis — FY2025 audit (Note 15) (FY2025 audit).
Read before citing
Disclosures
- File name. The state-portal file name includes “(In Process)”, but the auditor's report inside is signed and dated May 26, 2026; the figures on this page are from that signed report.
- Related entities excluded. The St. Francis Housing Authority and St. Francis Public Library are related entities not included in this statement.
- Revenue neutral rate. The city held a revenue neutral rate hearing this year, and there were no budget amendments this year.
- Regulatory basis. The statement is prepared under the Kansas Municipal Audit and Accounting Guide, not U.S. GAAP. The auditor issued an adverse opinion on GAAP presentation and an unmodified opinion on the regulatory basis.
Source: City of Saint Francis — FY2025 audit (auditor's report and notes) (FY2025 audit).