Overview
Stockton, the county seat of Rooks County, closed 2025 with $3,755,493 in primary-government unencumbered cash and $4,129,853 in ending cash after encumbrances. The General Fund ended nearly flat at $82,714 unencumbered on receipts of $1,110,112 against expenditures of $1,098,249. The city's balance sheet is dominated by Solomon Valley Manor ($474,366 unencumbered, $637,518 in cash) and the Electric Utility Depreciation fund ($867,973), while total contractual indebtedness stood at $13,593,767 — most of it the $5,820,336 Solomon Valley Manor building lease.
Source: City of Stockton audit, year ended December 31, 2025 (state admin portal, PDF).
At a glance
Budget walk
Primary government: beginning $3,843,167 plus prior-year cancelled encumbrances $21,773 plus receipts $9,282,363 minus expenditures $9,391,810 equals ending unencumbered cash $3,755,493; plus $374,360 in encumbrances gives ending cash $4,129,853. Including the Land Bank (receipts $1,073), the reporting entity ends at $3,756,566 unencumbered and $4,130,926 in cash. Cash composition: certificates of deposit $293,952, money market and savings $2,862, checking $3,848,272 and cash on hand $100, totaling $4,145,186; plus Land Bank $1,073 less agency funds $15,333 equals $4,130,926.
General Fund: beginning $70,851 plus receipts $1,110,112 minus expenditures $1,098,249 equals ending unencumbered cash $82,714; plus $3,028 in encumbrances gives ending cash $85,742. Spending came in $81,001 under the $1,179,250 budget, and receipts exceeded expenditures by $11,863.
| Item | Amount |
|---|---|
| Unencumbered cash, Jan 1, 2025 (General Fund) | $70,851 |
| Receipts, 2025 | $1,110,112 |
| Expenditures, 2025 | $1,098,249 |
| Receipts over expenditures | $11,863 |
| Ending unencumbered cash | $82,714 |
General Fund receipts build (sums exactly to $1,110,112): taxes and shared revenue $563,671 (ad valorem $407,866; delinquent $660; motor vehicle $47,478; recreational vehicle $1,372; 16/20M $1,299; commercial vehicle $6,981; watercraft $486; franchise fees $13,879; local alcoholic liquor $2,501; sales tax $70,183; other taxes $10,966); licenses and permits $6,728 (pet $278; licenses $1,800; oil renewal $3,500; liquor $1,150); charges for services $73,583 (rural fire contracts $49,850; swimming pool $19,843; cemetery $3,890); court fines and fees $26,830; other $104,300 (interest on idle funds $75,593; rents $2,107; miscellaneous $22,510; gifts and donations $4,090; reimbursed expense $0; oil royalties $0); transfers in $335,000.
General Fund departments, 2025 (the detail sums exactly to $1,098,249): Police (contractual services) $422,404; Streets $251,963; General Administration $145,202; Fire Department $100,124; Transfers Out $59,025; Swimming Pool $53,301; Community Development $24,396; Municipal Court $21,744; Parks and Recreation $13,134; Cemetery $6,956.
Major funds
Ending unencumbered cash by fund, as printed in the fund schedules (ending cash shown where it differs):
| Fund | Ending unencumbered cash |
|---|---|
| Electric Utility Depreciation | $867,973 |
| Solomon Valley Manor | $474,366 |
| Water Utility | $411,538 |
| Pool Project | $356,152 |
| Electric Utility | $207,692 |
| Water Utility Depreciation | $192,651 |
| Childcare | $191,146 |
| Ambulance Donation | $143,578 |
| Sewer Maintenance Utility | $131,417 |
| Group Health Insurance Reserve | $122,473 |
| SVM Capital Project | $23 |
| Hail Insurance | $80,823 |
| Solid Waste Utility | $79,220 |
| Oil Revenue Trust | $57,887 |
| Rooks County EMS | $54,588 |
| Ernest Trible Cemetery | $48,731 |
| Senior Citizen Center | $44,823 |
| Employee Benefit | $35,713 |
| Special City Highway | $38,217 |
| Transient Guest Tax | $12,996 |
| Ambulance Grant | $12,525 |
| Hansen Grant | $11,005 |
| Industrial | $8,462 |
| Stormwater Management | $6,611 |
| Diversion | $5,011 |
| Keller / Hindman / McMillen & Brown Trust Funds | $21,901 |
| Land Bank | $1,073 |
| Pet Cemetery Upkeep | $100 |
| Library | $0 |
| Pocket Park Main Street | $0 |
| Lower City Park | $0 |
| Street Tree | $0 |
Fund walks: Employee Benefit receipts $310,574 (including transfers in $250,000) against expenditures $291,850 on a beginning balance of $16,989, ending $35,713. Special City Highway receipts $70,199 against expenditures $70,178 on a beginning balance of $38,196, ending $38,217. Pool Project receipts $237,009 against expenditures $234,600 on a beginning balance of $353,743, ending $356,152. Solomon Valley Manor receipts $3,143,714 against expenditures $3,403,653 on a beginning balance of $734,305, ending $474,366 unencumbered ($637,518 in cash after $163,152 in encumbrances). Rooks County EMS receipts $520,987 against expenditures $536,617 on a beginning balance of $64,196, ending $54,588. Electric Utility receipts $1,958,614 against expenditures $1,983,861 on a beginning balance of $232,939, ending $207,692 unencumbered ($216,131 in cash). Water Utility receipts $782,798 against expenditures $797,668 on a beginning balance of $426,408, ending $411,538 unencumbered ($413,322 in cash). Pocket Park Main Street ended with $0 unencumbered and $84,760 in cash after $84,760 in encumbrances. SVM Capital Project ended with $23 unencumbered and $104,000 in cash after $103,977 in encumbrances. Library receipts and expenditures were both $72,024, ending at $0.
Debt (Note 14): general-obligation Bonds Series 2017 Refunding ended 2025 at $3,310,000 (beginning $3,395,000 less $85,000 retired; interest paid $112,200). KDHE Water Supply Loan ended at $731,130 (beginning $774,902 less $43,772; interest paid $17,649). Finance leases ended at $9,552,637 (beginning $10,190,841 less $638,204; interest paid $288,127), comprising the Solomon Valley Manor Building $5,820,336; Sewer Loan Refinance $1,410,000; Swimming Pool and Recreation Building $1,630,000; Generator $578,149; Fire Truck $66,193; Street Sweeper $47,959. Total contractual indebtedness $13,593,767 (beginning $14,360,743 less $766,976; interest paid $417,976). Debt service due in 2026: principal $787,523 (GO $90,000 plus KDHE $44,789 plus leases $652,734) plus interest $397,780 (GO $109,650 plus KDHE $16,632 plus leases $271,498), totaling $1,185,303. Total principal plus interest through maturity $17,927,829.
Source: City of Stockton audit, fund schedules and debt notes.
Sources & notes
- Only source used: City of Stockton audit, year ended December 31, 2025 (state admin portal). Read the audit (PDF).
- File label disclosed: the state-portal file title includes “(In Process)”. The figures on this page are taken from that file as posted; the label is reported here rather than treated as a final-audit certification. The auditor firm's name was not captured in the extracted lines and is not claimed.
- Sum checks: the primary-government walk ($3,843,167 + $21,773 + $9,282,363 − $9,391,810) equals $3,755,493 and ($3,755,493 + $374,360) equals $4,129,853; the cash composition ($293,952 + $2,862 + $3,848,272 + $100 = $4,145,186; $4,145,186 + $1,073 − $15,333) equals $4,130,926; the General Fund receipts build equals $1,110,112; the General Fund walk ($70,851 + $1,110,112 − $1,098,249) equals $82,714 and ($82,714 + $3,028) equals $85,742; the General Fund department detail sums to $1,098,249; GO debt ($3,395,000 − $85,000) equals $3,310,000; KDHE ($774,902 − $43,772) equals $731,130; lease components sum to $9,552,637; total debt ($3,310,000 + $731,130 + $9,552,637) equals $13,593,767; 2026 debt service ($787,523 + $397,780) equals $1,185,303. All verified by addition.
- City palette: no verified City of Stockton palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.