Overview
Seneca's primary government took in $9,871,116 and spent $8,060,070 in 2025, ending the year with $12,795,839 in unencumbered cash — all of it cash, with no outstanding encumbrances or accounts payable reported. Including the related municipal entity (Seneca Free Library), the reporting entity took in $10,092,455, spent $8,248,230, and ended with $12,958,432. The Electric Utility dominates the city's finances: $4,351,906 in receipts against $3,663,077 in spending, ending at $6,340,716 — nearly half the city's cash. The Pool Capital Improvement fund added $731,009 (receipts of $1,060,004 against $328,995 in spending) to reach $3,076,417. The General Fund was essentially flat: $1,702,948 in receipts against $1,703,940 in spending, ending at $758,264, down $992 on the year.
Source: Statement 1 — Summary Statement of Cash Receipts, Expenditures and Unencumbered Cash.
At a glance — 2025 actual (regulatory basis)
Source: Statement 1.
Major funds — 2025 actual
Each row reconciles: beginning balance + receipts − expenditures = ending unencumbered balance. No fund reported outstanding encumbrances, so ending unencumbered cash equals ending cash for every fund.
| Fund | Receipts | Expenditures | Ending balance |
|---|---|---|---|
| General | $1,702,948 | $1,703,940 | $758,264 |
| Electric Utility | $4,351,906 | $3,663,077 | $6,340,716 |
| Pool Capital Improvement | $1,060,004 | $328,995 | $3,076,417 |
| Capital Improvement | $545,635 | $451,264 | $556,985 |
| Water Utility | $730,839 | $422,759 | $581,646 |
| Sewer Utility | $367,410 | $457,198 | $515,092 |
| Fire Truck | $120,807 | $158,648 | $208,769 |
| Industrial Development | $34,869 | $0 | $321,057 |
| Capital Equipment | $200,336 | $72,500 | $133,184 |
| Bond and Interest | $282,189 | $282,307 | $1,594 |
| Library (pass-through appropriation) | $182,170 | $182,170 | $0 |
| Subtotal, primary government (printed) | $9,871,116 | $8,060,070 | $12,795,839 |
Source: Statement 1.
General Fund — 2025 actual
General Fund receipts built from their categories: ad valorem tax $703,220, delinquent taxes $2,158, motor vehicle taxes $73,859, recreational vehicle $1,205, 16/20M vehicle $1,327, commercial vehicle $20,008, watercraft $503, local alcoholic liquor tax $16,204, local sales tax $356,542, franchise tax $84,807, licenses, permits and fees $11,313, PILOT payment $38,783, fines, forfeitures and penalties $9,015, interest $95,232, cemetery fees $2,625, other $71,971, donations $4,846, and transfers in $209,330 — totaling $1,702,948, against a budget of $1,545,136. Expenditures built from their categories: general and administrative $501,183, police $360,496, streets and highway $470,644, park $131,083, cemetery $515, airport $2,010, and a transfer out of $238,009 — totaling $1,703,940, against a certified budget of $2,083,324, or $379,384 under budget.
| Item | Amount |
|---|---|
| Beginning unencumbered cash, Jan 1, 2025 | $759,256 |
| Receipts, 2025 | $1,702,948 |
| Expenditures, 2025 | $1,703,940 |
| Ending unencumbered cash, Dec 31, 2025 | $758,264 |
Source: Schedule 2 — General Fund.
Long-term debt — Dec 31, 2025
Total long-term debt outstanding was $2,730,248 at December 31, 2025, after $556,864 in reductions and no additions during the year; interest paid in 2025 was $73,174. Debt service due in 2026 is $624,303 ($567,573 principal + $56,730 interest and service fees).
| Item | Amount |
|---|---|
| General Obligation Bonds, Series 2013-A (due Sep 1, 2030) | $310,000 |
| KDHE Water Pollution Control loan (due Mar 1, 2037) | $1,398,085 |
| Electric loan (due Jan 1, 2031) | $372,010 |
| Public Building Commission, Series 2013 refunding bond (due Sep 1, 2027) | $495,000 |
| Finance lease — 2021 Spartan fire engine (due Apr 6, 2027) | $155,153 |
| Total long-term debt | $2,730,248 |
| Interest paid in 2025 | $73,174 |
| 2026 debt service (principal + interest/fees) | $624,303 |
Source: Note 10 — Changes in Long-Term Debt.
Sources & notes
- Only source used: City of Seneca, Kansas, Financial Statement, December 31, 2025 (Varney & Associates, CPAs, LLC, May 12, 2026). Read the statement (PDF).
- Sum checks: primary government ($10,984,793 + $9,871,116 − $8,060,070 = $12,795,839); reporting entity ($11,114,207 + $10,092,455 − $8,248,230 = $12,958,432); General Fund ($759,256 + $1,702,948 − $1,703,940 = $758,264); General Fund receipts build sums to $1,702,948 and expenditures build sums to $1,703,940 as itemized above; each major-fund row reconciles on its own; cash composition ($8,764,509 + $4,031,330 = $12,795,839; + library $162,593 = $12,958,432); debt components sum to the printed ending total ($310,000 + $1,398,085 + $372,010 + $495,000 + $155,153 = $2,730,248); 2026 debt service ($567,573 + $56,730 = $624,303).
- $175 discrepancy disclosed, not smoothed: the printed beginning long-term debt total is $3,287,287, but its components sum to $3,287,112 ($390,000 + $1,491,993 + $440,363 + $735,000 + $229,756) — a $175 gap that carries into the walk ($3,287,287 − $556,864 = $2,730,423 vs. the printed ending $2,730,248). The component-based ending total, which matches the printed ending total, is used on this page.
- What is missing: the water, sewer, and electric utility fund schedules beyond their Statement 1 lines were not extracted, so no utility breakdown is claimed beyond those lines.
- Jurisdiction palette: no verified palette for this jurisdiction was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.