Overview
Scott City took in $11,421,327 and spent $11,383,706 in 2025, ending the year with $5,294,524 of unencumbered cash and $5,779,910 of cash. The General Fund accounts for $4,583,471 of receipts and $4,517,364 of expenditures; the Water Utility is the second-largest operation at $3,800,792 of receipts. The audit gives an unmodified opinion on the regulatory basis and an adverse opinion on U.S. GAAP.
Source: City of Scott City FY2025 audited financial statement (Kansas Dept. of Administration).
At a glance — audited FY2025
Funds — audited FY2025
Actuals for the year ended December 31, 2025.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General Fund | $4,583,471 | $4,517,364 | $2,024,000 |
| Water Utility Fund | $3,800,792 | $3,286,427 | $1,575,539 |
| Airport Sinking Fund | $899,544 | $1,216,296 | $305,957 |
| Capital Improvement Fund | $569,884 | $802,487 | $210,728 |
| Employee Benefits Fund | $492,035 | $454,819 | $94,561 |
| Sewer Utility Fund | $393,785 | $369,371 | $321,899 |
| 911 Fund | $73,791 | $137,211 | $208,005 |
| Total reporting entity (excl. agency) | $11,421,327 | $11,383,706 | $5,779,910 |
The fund rows above are selected funds; they do not sum to the city total. The total row is the statement’s own total.
Debt & notes
The City participates in KPERS and Kansas Police & Fire (KP&F). Its proportionate share of the collective net pension liability at December 31, 2025 was $1,034,552 (KPERS) and $1,042,716 (KP&F), measured June 30, 2025; neither is reported in the statement under the regulatory basis. Operating transfers in 2025 included $100,000 from the General Fund to Special Highway, $150,000 from the Water Fund to the General Fund, and $100,000 from the Water Fund to the Water Reserve Fund. The Scott City Housing Authority is a related municipal entity whose records are held separately and are not included in this audit.
Source: City of Scott City FY2025 notes.
Sources & notes
- Source used: City of Scott City, Kansas, Financial Statement with Regulatory-Required Supplementary Information and Independent Auditor’s Report for the year ended December 31, 2025 (Medill & Thooft, CPA, May 15, 2026), via the Kansas Department of Administration municipal-audit filings. Read the audit (PDF).
- Sum checks: $5,256,903 beginning cash + $11,421,327 receipts − $11,383,706 expenditures = $5,294,524 ending unencumbered cash; + $485,386 encumbrances payable = $5,779,910 ending cash. General Fund: $1,850,316 + $4,583,471 − $4,517,364 = $1,916,423; + $107,577 = $2,024,000. Total cash $5,842,005 − agency funds $62,095 = $5,779,910.
- Identity: this is Scott City, Kansas, the seat of Scott County, Kansas.
- City palette: no verified Scott City palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.