Overview
Westmoreland, the county seat of Pottawatomie County, took in more than it spent during 2025: receipts of $3,158,097 against expenditures of $3,038,486, lifting unencumbered cash from $928,000 to $1,047,611 (ending cash $2,092,554 after $1,044,943 of encumbrances and payables). The General Fund spent $708,261 against receipts of $732,787, ending at $584,823. The year's headline is the swimming pool: the City issued a $1,500,000 general obligation sales tax bond (Series 2025-A) in October 2025, and the Swimming Pool Project Fund received and spent $1,500,000, ending with $785,332 of payables outstanding. Total contractual indebtedness ended at $2,226,478.
Source: City of Westmoreland financial statement 2025 (state portal, PDF).
At a glance — audited actuals, year ended December 31, 2025
Source: City of Westmoreland financial statement 2025, Statement 1.
General Fund walk — audited actuals 2025
Receipts of $732,787 against expenditures of $708,261 give a $24,526 surplus; the $560,297 beginning balance rises to $584,823 (no encumbrances or payables in this fund). Spending ran $381,371 under the $1,089,632 certified budget, including a $404,550 cash-basis reserve that was budgeted but unspent, partly offset by a $200,000 transfer out that was not budgeted.
| Receipts | Amount |
|---|---|
| Taxes and shared revenues (ad valorem $195,083; delinquent $5,754; motor vehicle $19,758; recreational vehicle $673; 16/20M $329; watercraft $131; sales and compensating use $278,476; franchise $32,751; commercial vehicle $1,415) | $534,370 |
| Licenses and permits | $2,267 |
| Rentals | $1,160 |
| Fire township fees | $2,632 |
| Dog tags | $1,230 |
| Cemetery | $3,400 |
| RV park | $40,761 |
| Reimbursements | $1,620 |
| Miscellaneous | $7,071 |
| Donations | $80,025 |
| Federal aid | $38,448 |
| State aid | $5,920 |
| Interest on idle funds | $13,883 |
| Total receipts (detail-summed) | $732,787 |
Expenditure departments (actual): Administration $255,531 (personnel $68,400; utilities $18,411; professional fees $27,406; other contractual $83,818; other commodities $37,002; miscellaneous $20,494); Pool $2,373; Fire $18,710; Streets $99,531; Cemetery $75,106; RV Park $10,466; Campbell Street Improvement Project $31,650; Transfers Out $200,000; Lease Principal $14,272; Lease Interest $622. These sum exactly to the $708,261 total.
Source: City of Westmoreland financial statement 2025, Schedule 2-1 (General Fund).
All funds — audited actuals 2025
| Fund | Receipts | Expenditures | Ending cash |
|---|---|---|---|
| General | $732,787 | $708,261 | $584,823 |
| Employee Benefits | $64,611 | $30,014 | $121,194 |
| Special Highway | $19,690 | $15,396 | $53,275 |
| Street Improvement | $9,784 | $2,146 | $14,688 |
| Capital Improvement | $200,000 | $242,015 | $250,000 |
| Swimming Pool Sales Tax | $31,260 | $0 | $31,260 |
| General Purpose Retailers' 1% Sales Tax | $62,519 | $0 | $62,519 |
| Swimming Pool Project | $1,500,000 | $1,500,000 | $785,332 |
| Bond and Interest | $106,264 | $103,864 | $58,398 |
| Utilities | $426,853 | $436,790 | $98,412 |
| Utility Reserve | $4,329 | $0 | $32,653 |
| Total reporting entity | $3,158,097 | $3,038,486 | $2,092,554 |
Two funds' ending cash exceeds their unencumbered balances because of payables outstanding at year-end, stated as printed: the Capital Improvement Fund ended at $7,985 unencumbered plus $242,015 of payables, equaling $250,000 cash; the Swimming Pool Project Fund ended at $0 unencumbered plus $785,332 of payables, equaling $785,332 cash. Cash composition: checking $1,662,187, savings $253,973, and certificates of deposit $176,394, totaling $2,092,554.
Source: City of Westmoreland financial statement 2025, Statement 1.
Debt
Total contractual indebtedness: $838,580 beginning, plus $1,500,000 of additions, less $112,102 of payments, equals $2,226,478 ending, with $20,645 of interest paid. General obligation Bond Series 2016 (2.00–3.55%, maturing October 2036) ended at $320,000 after a $35,000 payment. The new general obligation sales tax Bond Series 2025-A ($1,500,000 at 3.57%, issued October 16, 2025, maturing September 2029) ended at $1,500,000. KDHE water pollution loans ended at $350,530 (2005 loan $46,870, maturing March 2027; 2016 loan $248,958; 2021 loan $54,702). Finance leases ended at $55,948 (water meter system; the 2500 HD Silverado truck lease was paid off in full). The statement's maturity schedule shows the Series 2016 bond amortizing $35,000 in 2026 and 2027, then $25,000 a year through 2030.
Source: City of Westmoreland financial statement 2025, Notes (long-term liabilities).
Sources & notes
- Only source used: City of Westmoreland financial statement with independent auditor's report, year ended December 31, 2025 (AdamsBrown, LLC, Great Bend; April 9, 2026; unmodified opinion on the Kansas regulatory basis, adverse opinion on U.S. GAAP), via the Kansas Department of Administration state portal. Read the audit (PDF).
- Sum checks: $928,000 + $3,158,097 − $3,038,486 = $1,047,611 and + $1,044,943 = $2,092,554; cash $1,662,187 + $253,973 + $176,394 = $2,092,554; General Fund receipts components sum to $732,787, expenditure departments sum to $708,261, and $560,297 + $732,787 − $708,261 = $584,823; debt $320,000 + $1,500,000 + $350,530 + $55,948 = $2,226,478 and $838,580 + $1,500,000 − $112,102 = $2,226,478. All verified by addition.
- City palette: no verified City of Westmoreland palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.