Overview
Yates Center ended 2025 with $2,766,876.68 of unencumbered cash across its 22 funds, up from $2,422,067.06 at the start of the year. The General Fund closed at $445,597.22 after receipts of $1,338,632.04 against expenditures of $1,433,030.48 — a $94,398.44 operating shortfall covered by the $512,995.66 opening balance plus $27,000.00 of cancelled encumbrances. The two utilities both ended the year with positive balances: Water Works Utility ended at $98,863.16 and Sewer System Utility at $247,685.77. The largest single balance is the Multi-Year Capital Improvement Fund at $539,926.45, followed by the General Fund at $445,597.22 and the Water Reserve Fund at $414,172.48. The auditors reported material weaknesses in internal control over bank reconciliations and utility billings and cash receipts (see the findings section), and the City paid a $78,000 water-tower litigation settlement from current reserves after year-end.
Source: City of Yates Center 2025 financial statements, Schedule 2 fund schedules.
At a glance — audited 2025
Source: City of Yates Center 2025 financial statements, Schedule 2.
General Fund — audited 2025
General Fund walk: $512,995.66 beginning + $27,000.00 cancelled encumbrances + $1,338,632.04 receipts − $1,433,030.48 expenditures = $445,597.22 ending. Receipts beat the $1,329,770.00 budget by $8,862.04; expenditures came in $646,134.42 under the $2,079,164.90 adjusted budget (certified budget $1,993,251.00 plus $85,913.90 of qualifying budget credits). The biggest receipt sources were local sales tax ($517,061.37), ad valorem property tax ($292,587.18), county sales tax ($124,826.03), fines ($86,035.91), reimbursed expense ($78,966.20), franchise tax ($73,581.83), interest ($54,791.01), and motor vehicle tax ($48,301.92). The biggest spending was Law Enforcement ($448,636.41 across personal services, contractual, commodities, and capital outlay) and General Government ($264,262.32), plus $337,055.27 of operating transfers out to other funds.
| General Fund receipts, 2025 actual | Amount |
|---|---|
| Local sales tax | $517,061.37 |
| Ad valorem property tax | $292,587.18 |
| County sales tax | $124,826.03 |
| Fines | $86,035.91 |
| Reimbursed expense | $78,966.20 |
| Franchise tax | $73,581.83 |
| Interest | $54,791.01 |
| Motor vehicle tax | $48,301.92 |
| Delinquent tax | $17,288.80 |
| Dividends and refunds | $11,359.66 |
| Federal grant | $6,947.70 |
| Licenses and permits | $6,100.50 |
| Technology assistance | $5,280.00 |
| Commercial vehicle tax | $4,858.39 |
| Swimming pool | $4,734.10 |
| Local alcoholic liquor tax | $3,150.96 |
| 16 & 20M truck tax | $1,202.00 |
| Recreational vehicle tax | $841.53 |
| Miscellaneous | $408.18 |
| Impound fees | $280.00 |
| Donations | $120.00 |
| Mineral tax | $3.23 |
| Neighborhood revitalization | −$94.46 |
| Total receipts | $1,338,632.04 |
General Fund spending by function (2025 actual): General Government $264,262.32 (personal services $109,730.02; contractual $130,644.28; commodities $15,386.18; capital outlay $8,501.84); Employee Benefits $152,836.94 (workers' compensation $22,893.00; retirement $70,454.14; FICA $58,733.92; unemployment $755.88); Fire Department $83,175.24; Law Enforcement $448,636.41; Utilities Services contractual $46,382.99; Swimming Pool $54,266.55; Parks Department $39,414.76; Airport contractual $7,000.00; operating transfers out $337,055.27 (Special Highway $163,250.00; Multi-Year Capital Improvement $72,574.43; Special Law and Emergency Vehicles $35,692.34; Economic Development $28,553.86; Fire Protection Building $14,276.94; Library Reserve $12,000.00; Ball Field Improvements $10,707.70). The function and transfer lines re-add exactly to the printed $1,433,030.48.
Source: City of Yates Center 2025 financial statements, Schedule 2, General Fund.
All funds — audited 2025
Ending unencumbered cash by fund (2025 actual). The column total is the sum of the 22 Schedule 2 ending balances; it excludes agency funds. Transfers between funds are included in each fund's receipts and expenditures, so the receipts and expenditures columns are not summed here — adding them would double-count transfers.
| Fund | Receipts | Expenditures | Ending unencumbered |
|---|---|---|---|
| General | $1,338,632.04 | $1,433,030.48 | $445,597.22 |
| Multi-Year Capital Improvement | $72,574.43 | $46,098.44 | $539,926.45 |
| Water Reserve | $22,415.61 | $0.00 | $414,172.48 |
| Special Law and Emergency Vehicles | $93,505.17 | $2,694.20 | $269,035.51 |
| Sewer System Utility | $288,626.73 | $319,407.52 | $247,685.77 |
| Special Highway Reserve | $232,472.20 | $0.00 | $235,207.54 |
| Municipal Equipment | $0.00 | $68,328.28 | $120,401.07 |
| Special Recreational Facilities | $26,050.15 | $26,267.65 | $116,057.51 |
| Fire Protection Building | $14,276.94 | $10,607.75 | $111,322.51 |
| Water Works Utility | $770,144.25 | $721,690.68 | $98,863.16 |
| Ball Field Improvements | $10,707.70 | $0.00 | $52,835.70 |
| Library Reserve | $12,000.00 | $0.00 | $45,000.00 |
| Special Parks and Recreation | $3,150.96 | $0.00 | $20,887.44 |
| Economic Development | $29,109.86 | $28,292.48 | $19,242.31 |
| Lincoln Park Memorial | $0.00 | $0.00 | $13,591.58 |
| Recreation Commission | $36,330.03 | $29,937.86 | $6,392.17 |
| Library | $70,290.36 | $70,290.36 | $5,999.37 |
| Sewer Debt Service | $1,200.00 | $0.00 | $3,787.72 |
| Police Department Special Account | $2.74 | $0.00 | $686.89 |
| Special Highway | $319,099.20 | $318,914.92 | $184.28 |
| ARPA | $0.00 | $42,218.13 | $0.00 |
| Sewer Replacement | $0.00 | $0.00 | $0.00 |
| Total ending unencumbered (22 funds) | — | — | $2,766,876.68 |
Utilities in detail. Water Works Utility: receipts $770,144.25 (water receipts $708,778.55; interest $25,664.97; service charges $22,404.83; crane receipts $7,758.88; connection fees $2,665.00; state set-off $2,041.75; other charges $770.27; miscellaneous $60.00) against expenditures $721,690.68 (personal services $210,682.05; contractual $219,916.28; commodities $139,094.11; capital outlay $60,410.24; debt service principal $25,090.75 and interest $6,097.25; transfers to Special Highway $40,000.00 and Water Reserve $20,400.00); walk $15,409.59 + $35,000.00 cancelled encumbrances + $48,453.57 net = $98,863.16. Sewer System Utility: receipts $288,626.73 (sewer receipts $245,925.50; service charges $40,624.50; state set-off $2,041.73; miscellaneous $35.00) against expenditures $319,407.52 (contractual $134,249.26; capital outlay $62,240.38; commodities $23,927.20; personal services $6,228.20; sewer-line-replacement debt service principal $10,780.66 and interest $781.82; transfers to Special Highway $80,000.00 and Sewer Debt Service $1,200.00); walk $278,466.56 − $30,780.79 = $247,685.77. Agency funds (excluded above): beginning cash $11,113.93 + receipts $391,303.34 − disbursements $384,753.97 = ending cash $17,663.30 (Municipal Court $16,038.44; Municipal Court Bonds $232.00; retirement withholding $1,343.52; tax withholding $49.34).
Source: City of Yates Center 2025 financial statements, Schedule 2 and Schedule 3.
Debt, pensions & audit findings
Debt — disclosed limitation: the long-term debt schedule (Note 6) in the filed document did not extract legibly, so no total outstanding debt figure is stated on this page rather than risk a misread number. Debt-service amounts that do extract cleanly from the fund schedules are: Water Works Utility principal $25,090.75 and interest $6,097.25; Sewer System Utility sewer-line-replacement principal $10,780.66 and interest $781.82; Multi-Year Capital Improvement Fund principal $26,795.00 and interest $19,303.44; Municipal Equipment Fund principal $24,684.22 and interest $3,839.06. The KMAAG regulatory basis does not report long-term debt on the face of the financial statement.
Pensions and other obligations: the City participates in KPERS. Its proportionate share of the collective net pension liability was $477,311.00 at December 31, 2025 (measured as of June 30, 2025); this liability is not reported in the financial statement under the regulatory basis. City KPERS contributions for 2025 were $70,424.64 at a statutory employer rate of 9.71% (plus 1% for the death and disability program). The estimated liability for vacation benefits was $9,865.84; no liability for sick pay was estimated. Subsequent event: after year-end the City entered a settlement over work on the interior and exterior of its water tower, paying $78,000.00 from current cash reserves; no adjustment to the 2025 statements was made.
Audit findings — disclosed, not smoothed: the auditors identified material weaknesses in (1) bank reconciliations, which did not agree to the general ledger, and (2) utility billings and cash receipts, where 3 of 25 tested daily collection deposits did not agree to bank deposits and one tested customer account was billed at the residential rate instead of the commercial rate. They also reported personal purchases charged to a City credit card (reimbursed in full by the employee after the matter was raised) and significant deficiencies in financial-statement preparation (the City relies on the auditor to draft the statement) and segregation of duties (limited staffing makes full segregation unachievable).
Sources & notes
- Source used: City of Yates Center, Kansas, Independent Auditor's Report and Financial Statement with Supplementary Information for the year ended December 31, 2025 (Jarred, Gilmore & Phillips, PA, Chanute, Kansas, July 23, 2026), filed with the Kansas Department of Administration Read the source document.
- Sum checks: General Fund receipt lines re-added in Python = $1,338,632.04, expenditure lines = $1,433,030.48, and the fund walk $512,995.66 + $27,000.00 + $1,338,632.04 − $1,433,030.48 = $445,597.22, all matching the printed totals exactly; Water Works and Sewer System receipt, expenditure, and walk figures likewise re-added exactly; the 22 fund ending balances sum to $2,766,876.68; agency-fund walk $11,113.93 + $391,303.34 − $384,753.97 = $17,663.30.
- Identity: this is the City of Yates Center, Kansas, the county seat of Woodson County. The reporting entity is the City itself; the Yates Center Public Library Board's separate unaudited statements are not included, and the Recreation Commission figures here cover only tax-levy money collected by the City and distributed to the Commission.
- Extraction note: the filed document's summary statement table and its Note 6 debt table did not extract legibly from the text layer, so entity totals on this page are built from the legible Schedule 2 fund schedules (each fund's walk verified) and no debt total is stated. Nothing was estimated to fill the gap.
- 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.