City of Topeka, Kansas
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City of Topeka, Kansas

Presented through its Annual Comprehensive Financial Report (ACFR) for the year ended December 31, 2025. Topeka is the capital of Kansas and the seat of Shawnee County.

Basis — read this first: every figure on this page comes from the City’s ACFR for the year ended December 31, 2025 (auditor Swindoll, Janzen, Hawk & Loyd, LLC, unmodified opinion; transmittal July 24, 2026), prepared under GAAP (GASB). Unlike the regulatory-basis audits elsewhere in this batch, this page can report net position, capital assets, and long-term liabilities. The city’s 2026 adopted budget is a separate document and was not used for any figure here.
Downtown Topeka, Kansas seen from the State Capitol dome
Downtown Topeka, Kansas, seen from the Kansas State Capitol domePhoto: Mike Linksvayer / Wikimedia Commons (CC0) — source

Overview

Topeka’s total net position was $619,064,121 at December 31, 2025, up $34.6 million on the year — $16.9 million from governmental activities and $17.7 million from business-type activities. Governmental activities hold $289,713,810 of net position and business-type activities $329,350,311. The General Fund’s GAAP fund balance was $33.8 million, or 26.5% of 2025 budgeted expenditures. Total assets were $1,434,760,974 against $769,609,207 of total liabilities.

Source: City of Topeka FY2025 ACFR (Kansas Dept. of Administration).

At a glance — ACFR FY2025

$619,064,121
Total net position
$289,713,810
Governmental net position
$329,350,311
Business-type net position
$442,299,353
Net investment in capital assets
$33.8 million
General Fund balance (GAAP)
$669,590,277
Long-term liabilities outstanding

Source: City of Topeka FY2025 ACFR, management’s discussion and analysis.

Revenues & expenses — FY2025

Government-wide, year ended December 31, 2025. Net position components: net investment in capital assets $442,299,353; restricted $279,543,533; unrestricted $(102,778,765). The unrestricted deficit is attributed in the ACFR primarily to long-term pension, OPEB, compensated-absence, and claims liabilities funded on a pay-as-you-go basis.

Governmental activities2025
Property taxes$56,504,894
Sales taxes$76,427,824
Franchise taxes$15,576,414
Motor fuel taxes$10,473,212
Total general revenues$211,129,739
Public safety expenses$90,201,542
Public works expenses$50,379,508
General government expenses$28,467,354
Economic development expenses$14,506,228

Business-type activities are the water, sanitary sewer, storm sewer, and parking operations. The city employs approximately 1,187 staff and operates under a council-manager government with a ten-member governing body (mayor + nine district council members).

Source: City of Topeka FY2025 ACFR, statement of activities.

Sources & notes

  • Source used: City of Topeka, Kansas, Annual Comprehensive Financial Report for the year ending December 31, 2025 (Administrative and Financial Services Department; auditor Swindoll, Janzen, Hawk & Loyd, LLC, unmodified opinion), via the Kansas Department of Administration municipal-audit filings. Read the ACFR (PDF).
  • Sum checks: $289,713,810 + $329,350,311 = $619,064,121 total net position; $442,299,353 + $279,543,533 − $102,778,765 = $619,064,121. Prior-year total net position was $584,436,657; the $34,627,464 increase matches the reported “$34.6 million” increase.
  • Identity: this is Topeka, Kansas, the state capital and seat of Shawnee County.
  • City palette: no verified Topeka palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.

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