Overview
The City of Washington’s General Fund was essentially flat in 2025: it began the year at $1,462,034, took in $532,027, spent $532,526, and ended at $1,461,535 — a net change of ($499). The city’s other reported funds — Employee Benefits ($191,527 ending), Library ($158,069), Special Highway ($224,579), and Special Law & Fire ($69,745) — all closed in positive balance. Two issued obligations are stated with certainty in the notes: Series 2021 general obligation bonds issued at $6,151,000, and a 2022 lease-purchase of $1,884,157 for two electric power plant engines. 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. No entity total or debt-outstanding total is stated — see the basis notice.
Funds
| Fund | Beginning | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|---|
| General Fund | $1,462,034 | $532,027 | $532,526 | $1,461,535 |
| Employee Benefits | $190,996 | $112,838 | $112,307 | $191,527 |
| Library | $130,777 | $83,045 | $55,753 | $158,069 |
| Special Highway | $265,730 | $33,565 | $74,716 | $224,579 |
| Special Law & Fire | $120,859 | $7,499 | $58,613 | $69,745 |
General Fund walk: $1,462,034 + $532,027 − $532,526 = $1,461,535. For context, the prior year (2024) saw $667,386 in General Fund receipts — including $159,507 in miscellaneous receipts — against $710,988 in expenditures, including $283,507 for housing cleanup. The audit’s summary statement did not extract legibly, so no entity total is stated on this page.
Interfund transfers in 2025 (Note 6): General Fund to Special Law and Fire $2,000; General Fund to Municipal Equipment Reserve $15,000; General Fund to Capital Projects $10,000; Water Utility to Municipal Equipment Reserve $5,800 and to Capital Projects $10,000; Electric Utility to Municipal Equipment Reserve $55,000 and to Capital Projects $5,000; Sewer and Waste Utility to Municipal Equipment Reserve $10,000 and to Capital Projects $10,000; Ambulance Utility to Ambulance Reserve $10,000.
General Fund detail
Receipts, 2025 actual (sum-checks to $532,027):
| Receipt | Amount |
|---|---|
| Ad valorem tax | $238,752 |
| Delinquent tax | $3,515 |
| Motor vehicle tax | $34,307 |
| Recreational vehicle tax | $776 |
| 16/20M vehicle tax | $279 |
| Commercial vehicle tax | $25 |
| Watercraft tax | $237 |
| Neighborhood revitalization rebate | ($23,734) |
| Liquor tax | $1,300 |
| Local sales tax | $136,338 |
| Franchise tax | $41,802 |
| Payments in lieu of taxes | $8,371 |
| Fines, forfeitures, and penalties | $300 |
| Licenses | $2,826 |
| Cemetery, pool, and park fees | $19,060 |
| Fire | $402 |
| Police | $2,892 |
| Street | $1,731 |
| Friendly Corner | $3,950 |
| Ballpark | $20,080 |
| Interest on idle funds | $19,730 |
| Miscellaneous | $19,088 |
| Total receipts | $532,027 |
Expenditures, 2025 actual (sum-checks to $532,526): Administration $129,485 (personnel $98,892 + contractual $27,607 + commodities $2,986); Police $9,778; Fire $12,505; Cemetery, Pool & Park $124,120; Street $190,592; Golf course appropriation $5,000; Economic development $530; Housing cleanup $2,806; Friendly Corners $11,395; Playground $19,315; Transfers out $27,000.
Debt
What the notes state with certainty:
- Series 2021 General Obligation Bonds, issued $6,151,000, refunding the Series 2019 General Obligation Temporary Notes for a water improvement project (note interest rate 1.75% for the general obligation bonds).
- Lease-purchase agreement from 2022 for two engines for the city’s electric power plant, $1,884,157 at 3.78% over 20 years, with payments from April 8, 2022.
What is not stated, and why: the Note 5 long-term debt schedule in the state-portal copy did not extract legibly (the table’s columns are scrambled), and a web search for a mirror copy of this city’s 2025 audit found no usable second copy. Fragmentary figures that look like reductions and ending balances appear in the scrambled table with incomplete final digits and are NOT published here. No outstanding debt total is therefore stated on this page; the two issued amounts above are not outstanding balances. KPERS: city contributions were $53,567 in 2025; the city’s proportionate net pension liability share of $461,999 is disclosed in the notes but not reported in the statement under KMAAG.
Sources & notes
Sum-checks: the General Fund receipts detail and the General Fund expenditure detail both tie exactly to their printed 2025 totals ($532,027 and $532,526), and the General Fund walk chains exactly ($1,462,034 − $499 = $1,461,535). Note on the source document’s layout: in this audit’s General Fund and other fund schedules, the detail rows run prior-year first while the total and walk rows run current-year first — the 2025 figures on this page are the ones that reconcile on both sides. The state-portal file’s fetch title reads “Microsoft Word — Blue Rapids FS Notes” although its content is the City of Washington audit; that file-label quirk is noted here for transparency and does not affect the figures.
Source: City of Washington audit, year ended December 31, 2025 (Kansas Department of Administration filing).