Overview
The City of Wellington ended 2025 with $22,340,419 of unencumbered cash across the reporting entity and $24,565,456 of ending cash. Receipts for the year were $43,713,022 against expenditures of $43,688,312. The General Fund closed at $3,044,157 unencumbered ($3,443,796 cash) after spending $11,450,903 against a budget for comparison of $11,558,329 (certified $11,404,535 plus qualifying credits $153,794) — $107,426 under. Primary-government long-term debt at year-end was $18,044,399, and $18,504,399 including the Public Building Commission. The City held a revenue neutral rate hearing for the year.
Source: City of Wellington 2025 financial statements, summary statement.
At a glance — audited 2025
Source: City of Wellington 2025 financial statements, summary statement.
Funds — audited 2025
Reporting-entity walk (excluding agency funds): $22,184,027 + $131,682 of prior-year cancelled encumbrances + receipts $43,713,022 − expenditures $43,688,312 = ending unencumbered cash $22,340,419; plus $2,225,037 of encumbrances and accounts payable = ending cash $24,565,456. Primary government alone: $21,427,402 + $131,682 + $42,442,367 − $42,798,306 = $21,203,145; plus $2,224,637 = $23,427,782. Total cash $24,579,382 less agency funds $13,926 = $24,565,456.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General | $11,030,314 | $11,450,903 | $3,044,157 |
| Electric, Waterworks & Sewage Utility | $18,318,792 | $20,581,840 | $4,739,760 |
| Electric, Waterworks & Sewage Capital Improvement | — | — | $8,319,771 |
| Capital Improvements | — | — | $1,846,881 |
| Employee Benefit | — | — | $450,830 |
| Special Liability | — | — | $214,321 |
| Bond and Interest | — | — | $198,933 |
| Sanitation Utility | — | — | $197,285 |
| Special Highway | — | — | $192,568 |
| Hospital Sales Tax | $731,373 | $731,373 | $0 |
| Library | — | — | $987 |
General Fund receipts include ad valorem tax $2,199,395, neighborhood revitalization rebate −$30,211, delinquent tax $115,074, motor vehicle tax $282,864, franchise fees $240,542, sales tax $1,419,116, compensating use tax $336,943, ambulance fees $812,690, interfund revenue $1,171,679, operating transfers in $2,707,279, and reimbursed expense $225,294. General Fund department totals (current-year actual): Mayor and Council $12,328; City Manager $324,829; City Clerk $354,155; Utility Collections $383,444; General Services $327,639; Janitorial $86,202; IT and GIS $174,243; Police $2,138,933; Fire $2,741,707; Municipal Auditorium $40,019; Parks $323,972; Swimming Pool $6,340; Streets $1,127,019; Cemetery $264,503; Engineering, Planning, and Inspection $190,100; Legal and Police Court $270,343; Lake Recreation $344,192; Facilities $759,895; Appropriations $45,500; Non-Departmental $467,715; Operating Transfers Out $1,067,825. The General Fund walk: $3,463,271 + $1,475 + $11,030,314 − $11,450,903 = $3,044,157; plus $399,639 = $3,443,796 cash. The Hospital Sales Tax Fund remits its 1% dedicated sales tax to the Health Care Authority: $731,373 in, $731,373 out, $0 ending balance.
Negative balances as printed, disclosed: Wellington Airport FAA Grant −$183,525 unencumbered ($6,599 cash after $190,124 of payables); CDBG Housing Grant −$42,236 (−$8,250 cash); Plum Street Waterline Project began at −$2,405 and ended at $2,000; Municipal Golf Course began at −$10,870 and ended at $869 ($12,052 cash). The Bond and Interest Fund’s $198,933 unencumbered balance differs by $2 from its $198,931 cash balance, as printed.
Source: City of Wellington 2025 financial statements, fund schedules.
Debt — audited 2025
Primary-government walk: beginning $18,909,589 + additions $1,974,035 − reductions $2,839,225 = ending $18,044,399; interest paid in 2025 was $492,006. Reporting-entity total is $18,504,399 including Public Building Commission revenue bonds of $460,000; reporting-entity interest paid was $513,931.
| Item | Amount |
|---|---|
| General obligation bonds | $12,497,053 |
| — Series 2021-C | $4,405,000 |
| — Series 2015 refunding | $1,760,000 |
| — Series 2019-A | $1,355,000 |
| — Series 2025 (issued 3/25/2025) | $1,515,000 |
| Revenue bonds | $3,125,000 |
| KDHE loan | $454,385 |
| Finance leases | $1,967,961 |
| — Aerial Fire Truck lease | $1,111,272 |
| — 2025 Vacuum Truck lease | $396,079 |
| — 2024 Ambulance lease | $173,481 |
| Primary-government total | $18,044,399 |
| 2026 general obligation debt service — principal | $2,312,924 |
| 2026 general obligation debt service — interest | $333,907 |
| 2026 general obligation debt service — total | $2,646,831 |
Health Care Authority notes, disclosed: the forbearance agreement balance was $657 at December 31, 2025 (agreement total $1,519,343, repaid at $40,000 per month from August 2021); the KPERS unfunded actuarial liability of $2,918,099 is unpaid and in negotiation; a vendor settlement balance originally $2,418,134 is being paid at $20,000 per month; the Authority appropriated $240,000 to the City in 2025; and potential vendor accounts payable estimated at $619,288 are not reported as payable.
Source: City of Wellington 2025 financial statements, Note 9.
Sources & notes
- Source used: City of Wellington, Kansas, audit / financial statements for the year ended December 31, 2025 (report signed at Lawrence, Kansas, August 10, 2026; the firm name appears only as a logo and is not stated in the text) Read the source document.
- Sum checks: reporting-entity walk $22,184,027 + $131,682 + $43,713,022 − $43,688,312 = $22,340,419, plus $2,225,037 = $24,565,456; General Fund walk $3,463,271 + $1,475 + $11,030,314 − $11,450,903 = $3,044,157, plus $399,639 = $3,443,796; General Fund receipt and department builds re-added in Python and match the printed totals exactly; debt components $12,497,053 + $3,125,000 + $454,385 + $1,967,961 = $18,044,399.
- Identity: this is the City of Wellington, Kansas, the county seat of Sumner 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.