Overview
The City of WaKeeney ended 2025 with $2,105,688 of unencumbered cash and $2,202,087 of ending cash. Receipts for the year were $3,579,036 against expenditures of $3,318,048. The General Fund closed at $151,571 unencumbered ($179,893 cash) after spending $1,597,164 against a $1,710,290 budget — $113,126 under budget. The City’s only long-term debt is a single KDHE wastewater loan of $420,594, maturing in 2028. The largest reserve is the Utility Depreciation Reserve Fund at $971,147.
At a glance — audited 2025
Funds — audited 2025
Reporting-entity walk: $1,809,623 + $35,077 of prior-year cancelled encumbrances + receipts $3,579,036 − expenditures $3,318,048 = ending unencumbered cash $2,105,688; plus $96,399 of encumbrances and accounts payable = ending cash $2,202,087. Cash composition: cash on hand $200 + NOW Account – Group Health $16,218 + NOW Account $970,929 + Savings Account $78,077 + MMA Account $250,711 + Savings Accounts (IntraFi Network Deposits) $885,952 = $2,202,087.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General | $1,676,929 | $1,597,164 | $151,571 |
| Utility Depreciation Reserve | $60,000 | $27,288 | $971,147 |
| Sewer and Water Utility | $613,436 | $617,994 | $78,337 |
| Refuse and Recycling Utility | $271,157 | $270,703 | $18,960 |
| Travel and Tourism | $149,892 | $165,179 | $160,669 |
| Equipment Reserve | $100,000 | $51,520 | $140,767 |
| Capital Improvement Reserve | $5,334 | $52,264 | $121,125 |
| Industrial Development | $15,539 | $6,035 | $120,856 |
| American Rescue (ARPA) | $0 | $0 | $98,114 |
| GT Bus – Out of Town | $65,550 | $52,449 | $54,684 |
| Restoration | $0 | $0 | $43,025 |
| General Transportation Bus | $32,410 | $31,859 | $13,877 |
| Library | $99,155 | $102,076 | $2,521 |
| Special Highway | $47,512 | $42,165 | $7,741 |
| Special Parks | $8,431 | $3,791 | $7,134 |
| Bond and Interest | $0 | $0 | $6,676 |
General Fund receipts build (current-year actual): ad valorem tax $778,433 + delinquent tax $19,809 + motor vehicle and 16/20M vehicle tax $81,327 + recreational vehicle tax $2,682 + commercial vehicle tax $7,863 + watercraft tax $0 + local alcoholic liquor tax $8,431 + local sales tax $436,717 + utility franchise fees $125,371 + beverage and other permits $3,025 + VIN inspections $3,814 + swimming pool receipts $13,807 + cemetery lots and services $3,970 + municipal court $36,691 + court diversion $4,200 + bail bond $1,000 + miscellaneous $23,849 + insurance claims $448 + rent income $15,100 + sale of equipment $35,400 + transfer from the Refuse and Recycling Utility Fund $10,000 + interest on idle funds $64,992 = $1,676,929. General Fund expenditures: General Government $679,491 + Public Safety $554,999 + Employee Benefits $123,559 + Appropriations $21,180 + Street Maintenance $95,260 + Parks Capital Outlay $10,965 + Operating Transfers $111,710 = $1,597,164. The General Fund walk: $71,806 + $0 + $1,676,929 − $1,597,164 = $151,571; plus $28,322 = $179,893 cash. Operating transfers out of the General Fund in 2025: $100,000 to the Equipment Reserve Fund and $11,710 to the Group Health Insurance Reserve Fund (total $111,710); no transfer to the Capital Improvement Reserve Fund was made in 2025 — the $40,000 figure in that row is the prior-year actual.
Disclosure — over budget: the Travel and Tourism Fund spent $165,179 against a $154,475 budget, $10,704 over budget, as shown in Schedule 1. Deposits at year-end: carrying amount $2,201,887 against a bank balance of $2,277,645 ($1,385,953 FDIC-covered, $890,980 collateralized, $712 unsecured). The City held no investments at December 31, 2025.
Debt — audited 2025
The City’s only long-term liability is a KDHE wastewater loan. Walk: beginning $581,624 + additions $0 − reductions and payments $161,030 = ending $420,594; interest paid in 2025 was $13,595.
| Item | Amount |
|---|---|
| KDHE Loan — 2007 Wastewater Project (2.26%, 2007, $2,764,283, maturing 2028) | $420,594 |
| Total contractual indebtedness | $420,594 |
| 2026 — principal | $165,097 |
| 2026 — interest | $9,527 |
| 2026 — total | $174,624 |
| 2027 — principal | $169,267 |
| 2027 — interest | $5,357 |
| 2028 — principal | $86,230 |
| 2028 — interest | $1,082 |
| Total principal and interest to maturity | $436,560 |
Note that the Principal and Interest Fund – Sewer shows $174,624 of both receipts and expenditures in 2025 — exactly the 2026 debt-service amount — because the loan’s annual payment is $174,624.
Source: City of WaKeeney 2025 audit, Note 13.
Sources & notes
- Source used: City of WaKeeney, Kansas, audit for the year ended December 31, 2025 (Mapes & Miller LLP, June 8, 2026) Read the source document.
- Sum checks: reporting-entity walk $1,809,623 + $35,077 + $3,579,036 − $3,318,048 = $2,105,688, plus $96,399 = $2,202,087; General Fund walk $71,806 + $1,676,929 − $1,597,164 = $151,571, plus $28,322 = $179,893; General Fund receipt and expenditure builds re-added in Python and match the printed totals exactly; debt walk $581,624 − $161,030 = $420,594.
- Identity: this is the City of WaKeeney, Kansas, the county seat of Trego County.
- Jurisdiction palette: no verified palette was on file for this jurisdiction, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.