Overview
Sublette's General Fund took in $1,158,525 and spent $1,068,894 in 2025, a $89,631 surplus that lifted ending unencumbered cash to $606,758. The city as a whole took in $2,462,332 against $2,020,338 of spending, ending with $4,121,208 of unencumbered cash — more than half of it sitting in the Capital Improvement Reserve ($1,242,187) and the Equipment Reserve ($706,659). The audit reports no known material violations of finance-related legal provisions for 2025.
At a glance — audited actuals, year ended December 31, 2025
General Fund — audited actuals 2025
Receipts build: ad valorem tax $449,472 + delinquent tax $7,209 + motor and recreational vehicle tax $83,713 + sales and compensating use tax $395,644 + franchise taxes $88,315 + trash collections $83,132 + park $4,087 + licenses and permits $2,392 + fines and forfeitures $3,695 + other income $8,165 + interest on idle funds $32,701 + transfer from Water and Sewer Utility $0 = $1,158,525. Beginning cash $517,127 + surplus $89,631 = ending unencumbered cash $606,758; plus $37,290 of payables = $644,048 cash. Category subtotals as printed are listed below; they sum to $1,069,094, $200 above the printed $1,068,894 total used in the walk — the $200 gap sits in the garbled Street/pool capital-outlay lines of the scanned schedule and is disclosed here, not adjusted.
| Item | Amount |
|---|---|
| General government | $125,778 |
| Street | $407,877 |
| Swimming pool and parks | $83,249 |
| Health and sanitation | $100,218 |
| Employee benefits | $209,437 |
| Transfers out | $142,535 |
| Total General Fund expenditures, actual (as printed) | $1,068,894 |
Transfers out: Airport $1,000; Equipment Reserve $40,000; Capital Improvement Reserve $93,399; Opioid Settlement $8,136 = $142,535.
Source: City of Sublette 2025 audit, Schedule 2, General Fund.
Major funds — audited actuals 2025
Each row's walk (beginning + receipts − expenditures = ending) was verified against Statement 1 and its fund schedule.
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| Police | $127,863 | $129,205 | $56,816 |
| Fire | $75,181 | $95,949 | $49,390 |
| Special Streets and Highway | $66,396 | $0 | $176,528 |
| Airport | $8,200 | $8,995 | $37,665 |
| Equipment Reserve | $40,000 | $0 | $706,659 |
| Firemen Equipment Reserve | $25,000 | $0 | $28,986 |
| Capital Improvement Reserve | $93,399 | $30,000 | $1,242,187 |
| Opioid Settlement | $10,521 | $0 | $10,521 |
| Bond and Interest | $179,000 | $167,935 | $123,209 |
| Bloomfield Addition | $9,216 | $18,975 | $120,781 |
| Water and Sewer Utility | $625,355 | $469,149 | $211,608 |
| Water Depreciation Reserve | $25,000 | $11,175 | $718,501 |
| Water Deposits | $2,728 | $288 | $31,599 |
Entity walk: $3,679,214 + $2,462,332 − $2,020,338 = $4,121,208 unencumbered, plus $52,306 of payables = $4,173,514 cash. The Special Streets and Highway Fund shows no 2025 expenditures in its schedule (budget $226,209, unspent) while receiving $36,396 of state payments plus a $30,000 transfer from the Capital Improvement Reserve. The RHID fund was adjusted by $15,948 in 2025 for funds received that had to be paid out as reimbursements.
Source: City of Sublette 2025 audit, Statement 1 and Schedule 2.
Debt & notes
The audit is presented on the Kansas regulatory basis, which does not recognize capital assets or long-term debt in the statement itself. Its Bond and Interest Fund — funded by a $179,000 transfer from the Water and Sewer Utility — paid $167,935 in 2025, including $160,000 of principal, ending at $123,209. The city held a revenue neutral rate hearing for 2025, made no budget amendments, and the audit states there are no known material violations of finance-related legal and contractual provisions for the year ended December 31, 2025.
Source: City of Sublette 2025 audit, Notes and Schedule 2, Bond and Interest Fund.
Sources & notes
- Only source used: City of Sublette, Kansas, Regulatory Basis Financial Statement for the year ended December 31, 2025 (Lewis, Hooper & Dick, LLC, July 29, 2026; unmodified opinion on the regulatory basis, adverse opinion on U.S. GAAP; the state filing marks the file "In Process"). Read the audit (PDF).
- Sum checks: General Fund receipts build sums to $1,158,525; cash walk ($517,127 + $89,631 = $606,758; + $37,290 = $644,048); entity walk ($3,679,214 + $2,462,332 − $2,020,338 = $4,121,208; + $52,306 = $4,173,514); Police ($58,158 + $127,863 − $129,205 = $56,816); Fire ($70,158 + $75,181 − $95,949 = $49,390); Capital Improvement Reserve ($1,178,788 + $93,399 − $30,000 = $1,242,187); Water and Sewer Utility ($55,402 + $625,355 − $469,149 = $211,608; + $141 = $211,749); Water Depreciation Reserve ($704,676 + $25,000 − $11,175 = $718,501; + $11,175 = $729,676); transfers out sum to $142,535.
- $200 discrepancy disclosed: the printed General Fund category subtotals sum to $1,069,094 against the printed total of $1,068,894. The printed total is used in the cash walk; the gap is in the scanned schedule's garbled Street/pool capital-outlay lines and was not adjusted.
- Jurisdiction palette: no verified City of Sublette palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.