Overview
The City of Sharon Springs ended 2025 with $6,289,293 in unencumbered cash for the total reporting entity, up from $4,884,956 at the start of the year, after receipts of $3,627,193 against expenditures of $2,222,856. The General Fund closed at $1,362,769 unencumbered, with $1,385,786 in cash. A $1,020,643 KDOC housing grant received during the year — still unspent at year-end — accounts for most of the entity’s growth. No jurisdiction color palette was identified from an official site or seal, so this page uses the neutral default theme.
At a glance
Basis: audited, year ended December 31, 2025.
Funds
| Fund | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| Total reporting entity | $4,884,956 | $3,627,193 | $2,222,856 | $6,289,293 |
| General Fund | $1,246,149 | $779,608 | $662,988 | $1,362,769 |
| Employee Benefits | $59,770 | $25,995 | $20,974 | $64,791 |
| Library | $1,002 | $26,792 | $26,792 | $1,002 |
| Special Highway | $16,963 | $20,064 | $0 | $37,027 |
| Convention & Tourism | $45,105 | $21,173 | $12,652 | $53,626 |
| Equipment Reserve | $602,063 | $100,000 | $0 | $702,063 |
| Capital Improvements | $800,794 | $150,000 | $0 | $950,794 |
| Fire Equipment Reserve | $145,805 | $25,000 | $0 | $170,805 |
| KDOC Housing Grant | $0 | $1,020,643 | $0 | $1,020,643 |
| Sewer Utility | $125,488 | $48,574 | $92,078 | $81,984 |
| Water Utility | $565,637 | $244,046 | $253,511 | $556,172 |
| Electric Utility | $1,276,180 | $1,115,298 | $1,103,861 | $1,287,617 |
General Fund walk: $1,246,149 + $779,608 − $662,988 = $1,362,769; with $23,017 in payables, ending cash is $1,385,786. Certified General Fund budget was $1,446,723; actual expenditures were $783,735 under budget. Entity walk: $4,884,956 + $3,627,193 − $2,222,856 = $6,289,293; ending cash $6,418,781 (outstanding encumbrances and payables $129,488).
General Fund detail
Receipts, 2025 actual (sum-checks to $779,608):
| Receipt | Amount |
|---|---|
| Ad valorem tax | $366,895 |
| Delinquent tax | $7,244 |
| Motor vehicle tax | $52,093 |
| Recreational vehicle tax | $905 |
| 16/20M vehicle tax | $1,248 |
| Commercial vehicle tax | $19,233 |
| Watercraft tax | $147 |
| Sales and compensation use tax | $109,188 |
| Utility franchise fees | $13,069 |
| Occupational licenses | $625 |
| Building permits | $204 |
| Dog licenses | $90 |
| Municipal court | $249 |
| Interest on idle funds | $196,326 |
| Reimbursements | $241 |
| Sale of surplus equipment | $341 |
| Equipment rental | $188 |
| Park improvements | $5,000 |
| Other | $6,322 |
| Total receipts | $779,608 |
Expenditures by department, 2025 actual (sum-checks to $662,988): General Government $96,748; Administrative Office $31,535; Police Department $55,110; Fire Department $10,127; Street Department $368,611; Park Department $48,452; Municipal Court $3,360; Animal Control $122; Domestic Violence (governing body contract) $2,000; Recreation Commission $7,250; Park Improvements $46; Library $39,627.
Debt
No long-term debt schedule appears in this audit. The audit’s summary statement contains no bond fund, and no debt schedule was located in the extracted document — the only “bond” match was budget-law text. This page therefore states no debt figure for Sharon Springs: the absence of a schedule is not a claim that the city has no debt.
Sources & notes
All figures sum-checked against the source document: entity walk, General Fund walk, General Fund receipts detail, and General Fund department detail all tie exactly to their printed totals.