On the agenda: Osawatomie meeting — data center (May 14)

OSAWATOMIE CITY COUNCIL
AGENDA
May 14, 2026
6:00 p.m. | CITY AUDITORIUM | 439 Main Street

1.
2.
3.
4.
5.

Call to Order
Roll Call
Pledge of Allegiance
Invocation
Consent Agenda
Consent Agenda items will be acted upon by one motion unless a Council member requests an
item be removed for discussion and separate action.
A. May 14, 2026 Agenda
B. April 23, 2026 Meeting Minutes
C. Pay Application(s)
- BG Consultants – Water Treatment Plant Project - $144,150.00
- BG Consultants – Water Distribution Project - $10,700.00
- BG Consultants – 2026 Mill & Overlay - $1,972.50
D. Special Event Permit(s)
6. Comments from the Public
Citizen participation will be limited to 5 minutes. Stand & be recognized by the Mayor.
7. Public Hearing
8. Presentations, Proclamations, and Appointments
A. Presentation of the 2025 Audit – Jarred, Gilmore, and Phillips P.A.
9. Unfinished Business
10. New Business
A. Resolution 1376 – Acceptance of the Audit for FY 2025
B. Resolution 1377 – Awarding Demolition RFP for 2026 Condemnations
C. Resolution 1378 – Consideration of Request on 715 Pacific
D. Ordinance 3879 – Amending Ch. XVI, Article 1 of City Code pertaining to Meetings of the
Osawatomie Planning Commission
11. Council Report
12. Mayor’s Report
13. City Manager & Staff Report
14. Adjourn
NEXT REGULAR MEETING – May 28, 2026

OSAWATOMIE CITY COUNCIL
AGENDA
May 28, 2026
6:00 p.m. | CITY AUDITORIUM | 439 Main Street

1.
2.
3.
4.
5.

Call to Order
Roll Call
Pledge of Allegiance
Invocation
Consent Agenda
Consent Agenda items will be acted upon by one motion unless a Council member requests an
item be removed for discussion and separate action.
A. May 28, 2026 Agenda
B. May 14, 2026 Meeting Minutes
C. Pay Application(s)
D. Special Event Permit(s)
6. Comments from the Public
Citizen participation will be limited to 5 minutes. Stand & be recognized by the Mayor.
7. Public Hearing
8. Presentations, Proclamations, and Appointments
9. Unfinished Business
10. New Business
11. Council Report
12. Mayor’s Report
13. City Manager & Staff Report
14. Adjourn
NEXT REGULAR MEETING – June 11, 2026

Osawatomie, Kansas. April 23, 2026. The Council Meeting was held at the City Auditorium
located at 439 Main Street. Mayor Nick Hampson called the meeting to order at 6:00 p.m.
Council members present: Schasteen, Macek, Dickinson, Henness, Bratton, Filipin and
Caldwell.
Council members absent: Diehm
City Staff present: Deputy City Manager Michele Silsbee, Utilities Director Terry Upshaw,
City Clerk Tammy Seamands, Public Safety Officer Shelley Inge, Public Safety Officer Chase
Gumminger and Public Safety Officer Grant Sparks.
Members of the public present: Hyun Ju Gil, Nancy Thompson, Ian Day, Chris Bowles,
Frank Henderson, Paula Shotton, Louis Shotton, Polly Plain, Rueben Stevenson, Jr., Caleb Davis
and Ian Reeves.
INVOCATION. – Pastor Hyun Ju Gil ~ First United Methodist Church
CONSENT AGENDA.
A. April 23, 2026 Agenda
B. April 9, 2026 Meeting Minutes
C. Pay Application(s)
D. Special Event Permit(s)
E. AP Council Report – March 2026

Motion made by Dickinson, seconded by Schasteen to approve the consent agenda as presented.
Yeas: All.
COMMENTS FROM THE PUBLIC.
Ian Reeves (7142 Forest Ave) and Calab Davis ~ I appreciate your time at the last
meeting to consider the demolition on our house at 715 Pacific. I am handing out an execution
plan to renovate the house. I wanted to make sure that council had a chance to vote on it before
it was demolished.
Chris Bowles (30750 Osawatomie Road) ~ Was the City represented by an independent
counsel through negotiations with Alcove and GW Weld? Did Alcove select, recommend or pay
for the counsel? When will the public have the opportunity to ask council questions? The deal is
for $10,000 an acre but you could have gotten at least $35 - $80,000 an acre.
Ian Day (36397 W. 367th Street) ~ On your Northland site development discussion, it
states no land has been sold, no construction has been approved, and no final development
agreement has been executed. The agreement that you signed with Alcove gives them 3 ½ years
of exclusive rights to the site and you promised not to market it to any other developers. Alcove
can back out of this agreement at any time. Since you signed the pre-development agreement in
January, can we back out right now or is it too late? Who was there for the signing of the pre-

development agreement and who on this council actually signed that agreement? This is
important and really does need to be put on the agenda.
PUBLIC HEARINGS. – None.
PRESENTATIONS, PROCLAMATIONS AND APPOINTMENTS
ARBOR DAY 2026 – Lawrence Dickinson read the proclamation – Motion made by
Schasteen, seconded by Bratton to approve the 2026 Arbor Day proclamation as presented. Yeas:
All.
UNFINISHED BUSINESS. – None.
NEW BUSINESS
RESOLUTION 1373 – AWARDING 2026 MILL AND OVERLAY PROJECT – A
street assessment that was completed in 2021 indicated that the subject streets were candidates
for a mill and overlay project. The condition of these streets (curbs and gutters, as well as base
asphalt) indicates that the useful life of these streets can be extended with a new surface of clean
asphalt and some minor repairs to the base course of asphalt.
The city advertised for bids and received five (5) bids. All bids were below the engineer’s
estimate of $572,520. The bids are shown below. If the awarded contractor is agreeable to a
change order at their bid rates, we would like the contractor to provide pricing for Matney Drive,
Lori Lane, Melody Lane, Cheri Lane and Happy Place. All of these are around Lom Vista
apartments.
Engineer’s Estimate
Phillips Paving
Killough Construction
Bettis Asphalt
Superior Bowen
McAnaney Construction

$572,520.00
$356,689.80
$369,984.00
$383,734.60
$417,910.50
$552,051.00

Motion made by Bratton, seconded by Filipin to approve Resolution 1373– Accepting the bid for
resurfacing of Pacific Ave. from 6th to 12th and Brown Ave. from 7th to 1st from Phillips Sitework,
Inc. in the amount of $356,389.80 as presented. Yeas: All.
RESOLUTION 1374 – ESTABLISHING ANNUAL MUNICIPAL EMPLOYEE
APPRECIATION PROCLAMATION - The City of Osawatomie is served by a dedicated
workforce across a wide range of professions, many of which are recognized each year through
nationally established recognition days and weeks. This resolution directs the mayor to issue
proclamations on behalf of the City recognizing those professions at appropriately timed City
Council meetings throughout each calendar year.
Proclamations will be presented at a Council meeting preceding the applicable recognition day or
week in order to be official and timely. The intent of this resolution is to establish a standing list

of annual recognitions that reflects the breadth of professions represented by City employees,
ensuring these recognitions occur consistently each year without requiring separate Council
action each time.
The following recognition days and weeks are included in the established list:
1.
2.
3.
4.
5.
6.
7.
8.
9.

National Library Week – Third full week in April
Firefighter Appreciation Day – May 4
Municipal Clerks Week – First full week in May
National Police Week – Second full week in May
APWA National Public Works Week – Third full week in May
International Thank a Golf Course Superintendent Day – September 9
APPA Public Power & Lineman Appreciation Week – First full week in October
Building and Code Enforcement Week – Second full week in October
International Museum Workers Day – October 22

Motion made by Schasteen, seconded by Filipin to approve Resolution 1374 – Directing the
Mayor to issue annual proclamations recognizing city employee professions as presented. Yeas:
All.
RESOLUTION 1375 – AUTHORIZING EMERGENCY REPLACEMENT OF
INTERCONNECT POLE – We have a power pole that needs replaced. It is located on the east
side of US 169. As you head north towards the State Hospital you will see the power pole with a
piece of equipment holding it firm. The ground is very saturated and we believe that the recent
storm last week pushed the pole over.
We replaced another pole on the east side of 169 a couple of years ago after a significant
windstorm came through, causing the power lines to sag too low across the highway. Those lines
got caught by traffic and pulled down. Knowing that this pole could cause a similar issue, we
mobilized a contractor who has the proper equipment to stabilize the pole. We purchased a new
pole for replacement. The problem with this entire interconnect is its accessibility. We cannot
access it easily, and we do not have the equipment to the height of the conductor.
The cost of the new pole is $6,000. Mobilization and demobilization are $17,000. Labor is
estimated at $16,000 for a four-man crew. Work needs to happen as soon as possible. The
equipment has already mobilized (as of April 16) in preparation for the storm coming on Friday
April 17th to stabilize the pole. Motion made by Henness, seconded by Dickinson to approve
Resolution 1375 – Authorizing replacement of a 34.5KV power pole as presented. Yeas: All.
EXECUTIVE SESSION – None.
COUNCIL REPORTS
Kevin Schasteen ~ I want to commend the crews for getting everything cleaned up this
week. They did a nice job with getting out after the storm. I heard a lot of good comments on the
Fire Department and Police Department for checking on everybody after the storm.

Lawrence Dickinson ~ I would like to second what Keven said. The power went out but
you couldn’t help that and you got it back on as quick as you could. I went to the coffee for the
incoming superintendent and was able to meet him. He seems like a real nice guy and I am looking
forward to working with him.
Derek Henness ~ Good job to everybody that has been helping with the clean-up. Last
week was a rough week and this week getting everything cleaned up. Thinking about our
neighbors in Hillsdale and Ottawa. Hopefully we can get through the rest of the season without
too much more chaos.
Cathy Caldwell ~ I just want to echo what Kevin said. The crews were out immediately
afterwards. It was really nice for the residents to see that the Fire Department, Police Department
and city workers were out so quickly.
MAYOR’S REPORT
Nick Hampson ~ Last Wednesday, I saw city crews cleaning hail out of inlet boxes so
streets could drain right afterwards. I have never seen that magnitude and size of hail here before.
Thank you to all the crews.
I would also like to say thank you to the Pride Committee. On Tuesday they cleaned up the inside
of the on and off ramps of 169. On May 2nd, we will be meeting downtown to put in mulch.
Dave Stephens – emailed a written statement. Dave is a math teach at the Osawatomie High
School. His calculus class read several articles written by journalists that described the pros and
cons of establishing a data center in rural communities. No one in the class had a formed opinion
about the data center before the initial question was raised, but they gathered evidence. They read
national news articles and did the math to answer the questions they had. The students found the
flow rates of the Marias des Cygnes and researched how much water data centers use. They created
a range of possibilities, and determined on their own that our river would sustain a data center with
the most conservative estimates. A data center is a massive opportunity for our community. Data
centers are bringing huge amounts of money into rural communities, and we are uniquely
positioned to be a community that could benefit from one. As residents of Osawatomie, we need
to allow facts and evidence to guide the decision making. I encourage the elected officials to be
diligent in their efforts to gain as much evidence as possible. I also expect them to ignore baseless
conspiracy theories.
CITY MANAGER & STAFF REPORTS.
Michele Silsbee ~ We are still in the midst of doing damage assessments. We have
started claims with insurance. Thankfully there appears to only be 11 vehicles in our fleet that
has sustained damage. Like most of the homes in Osawatomie, most of the city buildings have
damage. About 25% of our street lights have sustained some sort of damage. We have been
working on getting the storm damage and debris picked up in the city. We will do another sweep
tomorrow of the entire community and then we will start on the park and cemetery.

Grant Sparks ~ Introduced Chase Gumminger. Chase is our newest officer.
OTHER DISCUSSION/MOTIONS.
Motion made by Schasteen, seconded by Bratton to adjourn. Yeas: All. The mayor
declared the meeting adjourned at 6:32 p.m.
/s/ Tammy Seamands
Tammy Seamands, City Clerk

* by email only *

INVOICE #27

----------------------------------Invoice for Consulting Services-----------------------------------

Basic Services
$ 1,075,328.00
$
480,500.00
$
$
Subtotal #1 = $ 1,555,828.00
Resident Project Representative (RPR)

Subtotal #2 = $
$

TOTAL AMOUNT DUE THIS INVOICE

$

-

144,150.00

* by email only *

INVOICE #34

----------------------------------Invoice for Consulting Services-----------------------------------

Basic Services
$
650,000.00
$
497,550.00
$
10,000.00
$
27,480.00
$
$ 1,185,030.00
Resident Project Representative (RPR)

Subtotal #2 = $
$

TOTAL AMOUNT DUE THIS INVOICE

$

-

10,700.00

* by email only *
City of Osawatomie
Attn: Michele Silsbee, Deputy City Manager
439 Main Street
Osawatomie, KS 66064
Re:

2026 Street Resurfacing Project
Osawatomie, Kansas

May 6, 2026
INVOICE #2
BG Project No. 26-1163

----------------------------------Invoice for Consulting Services----------------------------------This Invoice is for services performed during the month of April 2026 as follows:

Professional Services
Services (Not to Exceed)………………………………………………………..…….…………………….…
$ 3,250.00
Engineer III………………………………………………………..…….…………………….…
9.5 hrs @ $ 200.00 /hr $
1,900.00
Subtotal #1 = $
1,900.00
Total Professional Services Billed Thru this Invoice………………………………………………………..…….…
$
2,900.00
Contract Value of Professional Services Remaining………………………………………………………..…….…
$
350.00
Reimbursable Expenses
Mileage (100 miles @ $0.725/mile)………………………………………………………..…….…………………….…
$
72.50
Subtotal #2 = $
72.50

Total Amount of Services Complete to Date…………………………………
$
2,972.50
Less Previous Amount Billed (Thru Invoices: #1)…………………………………………………………..
$
1,000.00
Total Amount Owed this Invoice…………………………………………………………..$
1,972.50
Plus Previous Invoices Unpaid (none )……………………………………………………..$
Total Amount Owed to Date……………………………………………………………….$
1,972.50
TOTAL AMOUNT DUE THIS INVOICE
For questions, please contact me at 785-749-4474 or [email protected].
Sincerely,

Diane Rosebaugh, P.E.
Project Manager | Associate Principal

1405 Wakarusa Drive • Lawrence, Kansas 66049
T: 785.749.4474 • Web: www.bgcons.com

$

1,972.50

April 1, 2026
Jarred, Gilmore, & Phillips, PA
P.O. Box 779
Chanute, Kansas 66720
This representation letter is provided in connection with your audit of the financial statement of the City of
Osawatomie, Kansas, which comprise the aggregate cash and unencumbered cash balances of the funds
of the City of Osawatomie, Kansas as of December 31, 2025 and the aggregate cash received and
expenditures paid of such funds for the year then ended, and the disclosures (collectively, the “financial
statement”), for the purpose of expressing an opinion as to whether the financial statement is presented
fairly, in all material respects, in accordance with the financial reporting provisions of the Kansas Municipal
Audit and Accounting Guide.
Certain representations in this letter are described as being limited to matters that are material. Items are
considered to be material, regardless of size, if they involve an omission or misstatement of accounting
information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable
person relying on the information would be changed or influenced by the omission or misstatement. An
omission or misstatement that is monetarily small in amount could be considered material as a result of
qualitative factors.
We confirm, to the best of our knowledge and belief, as of April 1, 2026, the following representations made
to you during your audit.
Financial statement
1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated May
8, 2025, including our responsibility for the preparation and fair presentation of the financial statement
in accordance with the Kansas regulatory basis of accounting and for preparation of the supplementary
information in accordance with the applicable criteria.
2) The financial statement referred to above is fairly presented in conformity with the Kansas regulatory
basis of accounting and includes all properly classified funds and other financial information of the
primary government and all component units required by the Kansas regulatory basis of accounting to
be included in the financial reporting entity.
3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control
relevant to the preparation and fair presentation of the financial statement that is free from material
misstatement, whether due to fraud or error.
4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control
to prevent and detect fraud.
5) The methods, significant assumptions, and data used in making accounting estimates and their related
disclosures are appropriate to achieve recognition, measurement, or disclosure that is reasonable in
accordance with the Kansas regulatory basis of accounting.
6) Related party relationships and transactions, including receipts, expenditures, and transfers, amounts
payable to related parties have been appropriately accounted for and disclosed in accordance with the
Kansas regulatory basis of accounting.
7) Adjustments or disclosures have been made for all events, including instances of noncompliance,
subsequent to the date of the financial statement that would require adjustment to or disclosure in the
financial statement or in the schedule of findings and questioned costs.

8) We are in agreement with the adjusting journal entries you have proposed, and they have been posted
to the accounts.
9) We are not aware of any pending or threatened litigation, claims, or assessments or unasserted claims
or assessments that are required to be accrued or disclosed in the financial statement, and we have
not consulted a lawyer concerning litigation, claims or assessments.
10) Guarantees, whether written or oral, under which the City is contingently liable, if any, have been
properly recorded or disclosed.
Information Provided
11) We have provided you with:
a) Access to all information, of which we are aware, that is relevant to the preparation and fair
presentation of the financial statement, such as records (including information obtained from
outside of the general and subsidiary ledgers), documentation, and other matters and all audit or
relevant monitoring reports, if any, received from funding sources.
b) Additional information that you have requested from us for the purpose of the audit.
c) Unrestricted access to persons within the City from whom you determined it necessary to obtain
audit evidence.
d) Minutes of the meetings of the City Council or summaries of actions of recent meetings for which
minutes have not yet been prepared.
12) All material transactions have been recorded in the accounting records and are reflected in the financial
statement and the schedule of expenditures of federal awards.
13) We have disclosed to you the results of our assessment of the risk that the financial statement may be
materially misstated as a result of fraud.
14) We have no knowledge of any fraud or suspected fraud that affects the City and involves—
 Management,
 Employees who have significant roles in internal control, or
 Others where the fraud could have a material effect on the financial statement.
15) We have no knowledge of any allegations of fraud or suspected fraud affecting the City’s financial
statement communicated by employees, former employees, regulators, or others.
16) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of
laws, regulations, contracts, or grant agreements, or waste or abuse, whose effects should be
considered when preparing the financial statement.
17) We are not aware of any pending or threatened litigation, claims, or assessments or unasserted claims
or assessments that are required to be accrued or disclosed in the financial statement, and we have
not consulted a lawyer concerning litigation, claims or assessments.
18) We have disclosed to you the names of the City’s related parties and all the related party relationships
and transactions, including any side agreements.
Government-specific
19) There have been no communications from regulatory agencies concerning noncompliance with, or
deficiencies in, financial reporting practices.
20) We have identified to you any previous audits, attestation engagements, and other studies related to
the objectives of the audit and whether related recommendations have been implemented.
21) We have identified to you any investigations or legal proceedings that have been initiated with respect
to the period under audit.

22) The City has no plans or intentions that may materially affect the carrying value or classification of
assets, liabilities, and unencumbered cash.
23) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant
agreements applicable to us, including tax or debt limits and debt contracts, and legal and contractual
provisions for reporting specific activities in separate funds.
24) We have identified and disclosed to you all instances of identified and suspected fraud and
noncompliance with provisions of laws, regulations, contracts, and grant agreements that we believe
have a material effect on the financial statement.
25) There are no violations or possible violations of budget ordinances, laws and regulations (including
those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant
agreements, tax or debt limits, and any related debt covenants whose effects should be considered for
disclosure in the financial statement, or as a basis for recording a loss contingency, or for reporting on
noncompliance.
26) As part of your audit, you assisted with preparation of the financial statement and disclosures and
schedule of expenditures of federal awards. We acknowledge our responsibility as it relates to those
nonaudit services, including that we assume all management responsibilities; oversee the services by
designating an individual, preferably within senior management, who possesses suitable skill,
knowledge, or experience; evaluate the adequacy and results of the services performed; and accept
responsibility for the results of the services. We have reviewed, approved, and accepted responsibility
for the financial statement and disclosures and schedule of expenditures of federal awards.
27) The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such
assets nor has any asset been pledged as collateral.
28) The City has complied with all aspects of contractual agreements that would have a material effect on
the financial statement in the event of noncompliance.
29) The financial statement properly classifies all funds and activities.
30) Expenditures have been appropriately classified in or allocated to functions and programs in the
financial statement, and allocations have been made on a reasonable basis.
31) Receipts are appropriately classified in the financial statement in accordance with the financial reporting
provisions of the Kansas Municipal Audit and Accounting Guide.
32) Deposits are properly classified as to risk and are properly disclosed.
33) With respect to the Summary of Expenditures - Actual and Budget (Budgeted Funds Only) – Regulatory
Basis, Schedules of Receipts and Expenditures - Actual and Budget – Regulatory Basis for each
individual fund, and the Summary of Receipts and Disbursements – Agency Funds – Regulatory Basis:
a) We acknowledge our responsibility for presenting the Summary of Expenditures - Actual and
Budget (Budgeted Funds Only) – Regulatory Basis, Schedules of Receipts and Expenditures Actual and Budget – Regulatory Basis for each individual fund, and the Summary of Receipts and
Disbursements – Agency Funds – Regulatory Basis in accordance with the Kansas regulatory basis
of accounting, and we believe the Summary of Expenditures - Actual and Budget (Budgeted Funds
Only) – Regulatory Basis, Schedules of Receipts and Expenditures - Actual and Budget –
Regulatory Basis for each individual fund, and the Summary of Receipts and Disbursements –
Agency Funds – Regulatory Basis, including its form and content, is fairly presented in accordance
with the Kansas regulatory basis of accounting. The methods of measurement and presentation of
the Summary of Expenditures - Actual and Budget (Budgeted Funds Only) – Regulatory Basis,

Schedules of Receipts and Expenditures - Actual and Budget – Regulatory Basis for each individual
fund, and the Summary of Receipts and Disbursements – Agency Funds – Regulatory Basis have
not changed from those used in the prior period, and we have disclosed to you any significant
assumptions or interpretations underlying the measurement and presentation of the supplementary
information.
b) If the Summary of Expenditures - Actual and Budget (Budgeted Funds Only) – Regulatory Basis,
Schedules of Receipts and Expenditures - Actual and Budget – Regulatory Basis for each individual
fund, and the Summary of Receipts and Disbursements – Agency Funds – Regulatory Basis is not
presented with the audited financial statement, we will make the audited financial statement readily
available to the intended users of the supplementary information no later than the date we issue
the supplementary information and the auditor’s report thereon.
34) With respect to federal award programs:
a) We are responsible for understanding and complying with and have complied with, the
requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance),
including requirements relating to preparation of the schedule of expenditures of federal awards.
b) We acknowledge our responsibility for preparing and presenting the schedule of expenditures of
federal awards (SEFA) and related disclosures in accordance with the requirements of the Uniform
Guidance, and we believe the SEFA, including its form and content, is fairly presented in
accordance with the Uniform Guidance. The methods of measurement or presentation of the SEFA
have not changed from those used in the prior period and we have disclosed to you any significant
assumptions and interpretations underlying the measurement or presentation of the SEFA.
c) If the SEFA is not presented with the audited financial statement, we will make the audited financial
statement readily available to the intended users of the SEFA no later than the date we issue the
SEFA and the auditor’s report thereon.
d) We have identified and disclosed to you all of our government programs and related activities
subject to the Uniform Guidance compliance audit, and have included in the SEFA, expenditures
made during the audit period for all awards provided by federal agencies in the form of federal
awards, federal cost-reimbursement contracts, loans, loan guarantees, property (including donated
surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct
appropriations, and other direct assistance.
e) We are responsible for understanding and complying with, and have complied with, the
requirements of federal statutes, regulations, and the terms and conditions of federal awards
related to each of our federal programs and have identified and disclosed to you the requirements
of federal statutes, regulations, and the terms and conditions of federal awards that are considered
to have a direct and material effect on each major program.
f)

We are responsible for establishing, designing, implementing, and maintaining, and have
established, designed, implemented, and maintained, effective internal control over compliance for
federal programs that provides reasonable assurance that we are managing our federal awards in
compliance with federal statutes, regulations, and the terms and conditions of federal awards that
could have a material effect on our federal programs. We believe the internal control system is
adequate and is functioning as intended.

g) We have made available to you all federal awards (including amendments, if any) and any other
correspondence with federal agencies or pass-through entities relevant to federal programs and
related activities.
h) We have received no requests from a federal agency to audit one or more specific programs as a
major program.

i)

We have complied with the direct and material compliance requirements, including when
applicable, those set forth in the OMB Compliance Supplement relating to federal awards and
confirm that there were no amounts questioned and no known noncompliance with the direct and
material compliance requirements of federal awards.

j)

We have disclosed any communications from federal awarding agencies and pass-through entities
concerning possible noncompliance with the direct and material compliance requirements,
including communications received from the end of the period covered by the compliance audit to
the date of the auditor’s report.

k) We have disclosed to you the findings received and related corrective actions taken for previous
audits, attestation engagements, and internal or external monitoring that directly relate to the
objectives of the compliance audit, including findings received and corrective actions taken from
the end of the period covered by the compliance audit to the date of the auditor’s report.
l)

Amounts claimed or used for matching were determined in accordance with relevant guidelines in
OMB‘s Uniform Guidance (2 CFR part 200, subpart E).

m) We have disclosed to you our interpretation of compliance requirements that may have varying
interpretations.
n) We have made available to you all documentation related to compliance with the direct and material
compliance requirements, including information related to federal program financial reports and
claims for advances and reimbursements.
o) We have disclosed to you the nature of any subsequent events that provide additional evidence
about conditions that existed at the end of the reporting period affecting noncompliance during the
reporting period.
p) There are no such known instances of noncompliance with direct and material compliance
requirements that occurred subsequent to the period covered by the auditor’s report.
q) No changes have been made in internal control over compliance or other factors that might
significantly affect internal control, including any corrective action we have taken regarding
significant deficiencies or material weaknesses in internal control over compliance, subsequent to
the period covered by the auditor’s report.
r)

Federal program financial reports and claims for advances and reimbursements are supported by
the books and records from which the financial statement have been prepared.

s) The copies of federal program financial reports provided you are true copies of the reports
submitted, or electronically transmitted, to the respective federal agency or pass-through entity, as
applicable.
t)

We have charged costs to federal awards in accordance with applicable cost principles.

u) We are responsible for and have accurately prepared the summary schedule of prior audit findings
to include all findings required to be included by the Uniform Guidance, and we have provided you
with all information on the status of the follow-up on prior audit findings by federal awarding
agencies and pass-through entities, including all management decisions.
v) We are responsible for and have ensured the reporting package does not contain protected
personally identifiable information.

w) We are responsible for and have accurately prepared the auditee section of the Data Collection
Form as required by the Uniform Guidance.

Signature:

Signature:

Title: Tammy Seamands, City Clerk

Title: Bret Glendening, City Manager

Signature:
Title: Nick Hampson, Mayor

CITY OF OSAWATOMIE, KANSAS
Independent Auditor’s Report and
Financial Statement with
Supplementary Information

For the Year Ended December 31, 2025

CITY OF OSAWATOMIE, KANSAS
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Independent Auditor’s Report 

1-3

Statement 1
Summary Statement of Receipts, Expenditures,
and Unencumbered Cash- Regulatory Basis

4-5

Notes to the Financial Statement 

6-17

SUPPLEMENTARY INFORMATION
Schedule 1
Summary of Expenditures – Actual and Budget (Budgeted Funds Only)
Regulatory Basis 

18

Schedule 2
Schedule of Receipts and Expenditures – Actual and Budget – Regulatory Basis
(with Comparative Actual Amounts for the Prior Year)
General Fund 
Industrial Fund
Library Fund 
Employee Benefits Fund 
Special Parks and Recreation Fund
Tourism Fund
Police Seizures Fund
Opioid Settlement Fund
Street Improvement Fund
Golf Course Fund 
Capital Improvements General Fund
Capital Improvements Water Fund 
Capital Improvements Sewer Fund 
Capital Improvements Street Fund 
Capital Improvements Grant Fund 
Capital Improvements Special Projects Fund 
Capital Improvements Technology Fund
RHID Fund
Public Safety Equipment Fund 
General Obligation Bond and Interest Fund
Electric Utility Fund 
Electric Utility Debt Service Fund 
Water Utility Fund
Refuse Utility Fund
Sewer Utility Fund

19-21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41-42
43
44-45
46
47-48

Schedule 3
Schedule of Receipts and Disbursements –
Agency Funds - Regulatory Basis 

49

CITY OF OSAWATOMIE, KANSAS
TABLE OF CONTENTS
(Continued)

PAGE
NUMBER
Schedule of Expenditures of Federal Awards 

50

Report on Internal Control over Financial Reporting and
On Compliance and Other Matters Based on an Audit of theFinancial Statement
Performed in Accordance with Government Auditing Standards

51-52

Report on Compliance for Each Major Program and Report
On Internal Control over Compliance Required by the Uniform Guidance

53-55

Schedule of Findings and Questioned Costs

56

Summary Schedule of Prior Audit Findings

57

JARRED, GILMORE & PHILLIPS, PA
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR’S REPORT

Honorable Mayor and City Council
City of Osawatomie, Kansas
Adverse and Unmodified Opinions
We have audited the accompanying fund summary statement of regulatory basis receipts,
expenditures, and unencumbered cash balances of the City of Osawatomie, Kansas, as of and for the
year ended December 31, 2025, and the related notes to the financial statement.
Adverse Opinion on U.S. Generally Accepted Accounting Principles
In our opinion, because of the significance of the matter discussed in the Basis for Adverse and
Unmodified Opinions section of our report, the accompanying financial statement referred to above
does not present fairly, in conformity with accounting principles generally accepted in the United
States of America, the financial position of the City of Osawatomie, Kansas as of December 31, 2025,
or changes in financial position and cash flows thereof for the year then ended.
Unmodified Opinion on Regulatory Basis of Accounting
In our opinion, the accompanying financial statement referred to above presents fairly, in all material
respects, the aggregate cash and unencumbered cash balance of the City of Osawatomie, Kansas as
of December 31, 2025, and the aggregate receipts and expenditures for the year then ended in
accordance with the financial reporting provisions of the Kansas Municipal Audit and Accounting
Guide described in Note 1.
Basis for Adverse and Unmodified Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America (GAAS), the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States (Government Auditing
Standards), and the Kansas Municipal Audit and Accounting Guide. Our responsibilities under those
standards are further described in the Auditor’s Responsibilities for the Audit of the Financial
Statement section of our report. We are required to be independent of the City, and to meet our
other ethical responsibilities, in accordance with the relevant ethical requirements relating to our
audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our adverse and unmodified audit opinions.
Matter Giving Rise to Adverse Opinion on U.S. Generally Accepted Accounting Principles
As discussed in Note 1 of the financial statement, the financial statement is prepared by the City of
Osawatomie, Kansas on the basis of the financial reporting provisions of the Kansas Municipal Audit
and Accounting Guide, which is a basis of accounting other than accounting principles generally
accepted in the United States of America. The effects on the financial statement of the variances
between the regulatory basis of accounting described in Note 1 and accounting principles generally
accepted in the United States of America, although not reasonably determinable, are presumed to be
material.
Responsibilities of Management for the Financial Statement
Management is responsible for the preparation and fair presentation of this financial statement in
accordance with the Kansas Municipal Audit and Accounting Guide as described in Note 1; this
includes determining that the regulatory basis of accounting is an acceptable basis for the
preparation of the financial statement in the circumstances. Management is also responsible for the
design, implementation and maintenance of internal control relevant to the preparation and fair
presentation of the financial statement that is free from material misstatement, whether due to fraud
or error.

-1-

In preparing the financial statement, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability
to continue as a going concern for twelve months beyond the financial statement date, including any
currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statement
Our objectives are to obtain reasonable assurance about whether the financial statement as a whole
is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report
that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and
Government Auditing Standards will always detect a material misstatement when it exists. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood
that, individually or in the aggregate, they would influence the judgment made by a reasonable user
based on the financial statement.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• exercise professional judgment and maintain professional skepticism throughout the audit.
• identify and assess the risks of material misstatement of the financial statement, whether
due to fraud or error, and design and perform audit procedures responsive to those risks.
Such procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statement.
• obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion
is expressed.
• evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statement.
• conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the City’s ability to continue as a going
concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control-related matters that we identified during the audit.
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the fund summary statement of
regulatory basis receipts, expenditures, and unencumbered cash balances (basic financial statement)
as a whole. The summary of regulatory basis expenditures-actual and budget, schedules of receipts
and expenditures – actual and budget – regulatory basis for each individual fund, and schedule of
receipts and disbursements – agency funds, regulatory basis (Schedules 1, 2, and 3 as listed in the
table of contents) are presented for purposes of additional analysis and are not a required part of the
basic financial statement, however are required to be presented under the provisions of the Kansas
Municipal Audit and Accounting Guide. The schedule of expenditures of federal awards, as required
by Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional
analysis and is not a required part of the basic financial statement. Such information is the
responsibility of management and was derived from and relates directly to the underlying accounting
and other records used to prepare the basic financial statement. The information has been subjected
to the auditing procedures applied in the audit of the basic financial statement and certain additional
procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statement or to the basic financial
statement itself, and other additional procedures in accordance with auditing standards generally

-2-

accepted in the United States of America. In our opinion, the accompanying supplementary
information is fairly stated in all material respects in relation to the basic financial statement as a
whole, on the basis of accounting described in Note 1.
We also previously audited, in accordance with auditing standards generally accepted in the United
States of America, the basic financial statement of City of Osawatomie, Kansas as of and for the year
ended December 31, 2024 (not presented herein), and have issued our report thereon dated April
17, 2025, which contained an unmodified opinion on the basic financial statement. The 2024 basic
financial statement and our accompanying report are not presented herein, but are available in
electronic form from the web site of the Kansas Department of Administration at the following link
https://admin.ks.gov/offices/accounts-reports/local-government/municipal-services.
The
2024
actual column (2024 comparative information) presented in the individual fund schedules of
regulatory basis receipts and expenditures—actual and budget for the year ended December 31,
2025 (Schedule 2 as listed in the table of contents) is presented for purposes of additional analysis
and is not a required part of the basic financial statement. Such 2024 comparative information is the
responsibility of management and was derived from and relates directly to the underlying accounting
and other records used to prepare the 2024 basic financial statement. The 2024 comparative
information was subjected to the auditing procedures applied in the audit of the 2024 basic financial
statement and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the 2024 basic financial
statement or to the 2024 basic financial statement itself, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our
opinion, the 2024 comparative information is fairly stated in all material respects in relation to the
basic financial statement as a whole for the year ended December 31, 2024, on the basis of
accounting described in Note 1.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 1,
2026, on our consideration of the City of Osawatomie, Kansas’ internal control over financial
reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts,
and grant agreements and other matters. The purpose of that report is solely to describe the scope of
our testing of internal control over financial reporting and compliance and the results of that testing,
and not to provide an opinion on the effectiveness of the City of Osawatomie, Kansas’ internal control
over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering City of Osawatomie, Kansas’ internal
control over financial reporting and compliance.

JARRED, GILMORE & PHILLIPS, PA
Certified Public Accountants
April 1, 2026
Chanute, Kansas

-3-

Funds
General
Special Purpose Funds:
Industrial
Library
Employee Benefits
Special Parks and Recreation
Tourism
Police Seizures
Opioid Settlement
Street Improvement
Golf Course
Capital Improvements General
Capital Improvements Water
Capital Improvements Sewer
Capital Improvements Street
Capital Improvements Grant
Capital Improvements Special Projects
Capital Improvements Technology
RHID
Public Safety Equipment
Bond and Interest Fund:
General Obligation Bond and Interest
Business Funds:
Electric Utility
Electric Utility Debt Service
Water Utility
Refuse Utility
Sewer Utility
Total Reporting Entity (Excluding
Agency Funds)
$

22,040,912.75

$

$

22,649,490.64

4,742,632.38
437,025.00
1,615,612.69
400,217.25
1,403,610.81

1,567,598.61

202,059.55
22,063.55
706,399.50
12,113.03
166,779.71
26,072.82
455,809.26
896,983.18
541.97
1,579,763.26
1,882,728.28
732,834.60
58,170.00
483,153.40
32,849.90
1,235,295.53
181,819.89

Expenditures
3,807,356.47

The notes to the financial statement
are an integral part of this statement.
-4-

$

4,922,944.91
436,800.00
2,250,650.02
415,323.43
1,245,296.21

21,382.97
158,187.61
208,209.61
21,816.71
179,875.31
6,061,051.62

1,617,020.35

29,115.53

Receipts
4,029,434.42
192,424.44
18,559.07
960,411.76
3,624.97
167,878.56
6,183.58
478,571.66
718,938.67
935.00
1,955,259.00
250,000.00
216,801.90
367,899.55
52,777.76
1,533,000.00
200,177.49

$

29,344.19
94,884.09
229,218.47
26,723.78
97.88
1,019.00
23,870.90
144,783.90
378,129.44
732.34
153,644.88
1,647,197.10
548,671.35
58,170.00
1,763,738.14
74,763.60
207,925.73

Beginning
Unencumbered
Cash Balances
$
59,549.09

$

5,452,473.73

201,695.50
157,962.61
843,246.94
36,922.89
21,560.71

78,537.27

19,709.08
91,379.61
483,230.73
18,235.72
1,196.73
1,019.00
3,981.66
167,546.30
200,084.93
1,125.37
529,140.62
14,468.82
32,638.65
1,648,484.29
94,691.46
297,704.47
226,283.33

Ending
Unencumbered
Cash Balances
$
281,627.04

Summary Statement of Receipts, Expenditures, and Unencumbered Cash
Regulatory Basis
For the Year Ended December 31, 2025

CITY OF OSAWATOMIE, KANSAS

$

1,079,671.44

208,685.75
17,864.13
33,008.36
10,479.55

-

38.00
21.84
4,040.98
0.04
3,093.93
200,660.89
139,569.00
143,070.19
141,290.65
-

Add
Encumbrances
and Accounts
Payable
$
177,848.13

$

6,532,145.17

410,381.25
157,962.61
861,111.07
69,931.25
32,040.26

78,537.27

19,747.08
91,401.45
487,271.71
18,235.72
1,196.77
1,019.00
3,981.66
170,640.23
400,745.82
1,125.37
668,709.62
157,539.01
32,638.65
1,648,484.29
94,691.46
438,995.12
226,283.33

Cash Balance
December 31,
2025
$
459,475.17

Statement 1

Statement 1 (Continued)
CITY OF OSAWATOMIE, KANSAS
Summary Statement of Receipts, Expenditures, and Unencumbered Cash
Regulatory Basis
For the Year Ended December 31, 2025

Total Cash to be accounted for:

$

Composition of Cash:
Cash on Hand …………………………………………………… $
Checking Accounts:
Operating Account ………………………………………………
Cash Flow Account ………………………………………………
ADSAP ………………………………………………………………
Municipal Court …………………………………………………
Police Forfeitures…………………………………………………
Cafeteria 125 Checking…………………………………………
Street & Sewer Project……………………………………………
Grant Account……………………………………………………
USDA Loan Checking……………………………………………
Opioid Settlement Account ……………………………………
Seizure Account …………………………………………………
Fire Department …………………………………………………
Petty Cash …………………………………………………………
Investments:
Kansas Municipal Investment Pool……………………………
Certificates of Deposit …………………………………………
Total Reporting Entity
Agency Funds Per Schedule 3
Total Reporting Entity (Excluding
Agency Funds)

The notes to the financial statement
are an integral part of this statement.
-5-

6,532,145.17

800.00
866,488.62
295,496.39
7,243.50
44,829.00
15,781.41
131,159.90
20,422.31
3,556.79
7,000.00
4,274.88
1,019.00
3,983.01
2,000.00
540,295.86
4,776,991.73
6,721,342.40
(189,197.23)

$

6,532,145.17

CITY OF OSAWATOMIE, KANSAS
Notes to the Financial Statement
December 31, 2025
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statement and schedules of the City of Osawatomie, Kansas have been prepared
in order to show compliance with the cash basis and budget laws of the State of Kansas. The
Governmental Accounting Standards Board is the principal standard-setting body for
establishing governmental accounting and financial reporting principles. The more significant
of the City’s accounting policies follow. Note 1 describes how the City’s accounting policies
differ from accounting principles generally accepted in the United States of America.
Financial Reporting Entity
The City of Osawatomie, Kansas (the City) is a municipal corporation governed by an elected
eight-member council. This financial statement presents the City of Osawatomie, Kansas (the
primary government), and does not include any related municipal entities.
Related Municipal Entities: A related municipal entity is determined by the following criteria.
Whether the City exercises oversight responsibility on financial interdependency, selection of
governing authority, designation of management, ability to significantly influence operations
and accountability for fiscal matters, scope of the public service, and significant operational or
financial relationships with the City. Related municipal entities are not required to be
included in the City’s audit by the Kansas Municipal Audit and Accounting Guide (KMAAG).
Based upon the application of this criterion, the following is a brief review of potential related
municipal entities:
The Osawatomie Housing Authority – The Osawatomie Housing Authority
operates the City’s housing projects. The Osawatomie Housing Authority can
sue and be sued, and can buy, sell, or lease real property. Bond ordinances
must be approved by the City.
The City of Osawatomie - Public Library - The City of Osawatomie, Kansas,
Library Board operates the City's public library. Acquisition or disposition of
real property by the Board must be approved by the City. Bond issuances must
also be approved by the City. The City levies taxes for the Library Board and
significantly influences the Library's operations. Separate internal financial
statements are available at the Library.
Regulatory Basis Fund Types
A fund is defined as an independent fiscal and accounting entity with a self-balancing set of
accounts recording cash and other financial resources, together with all related liabilities
and residual equities or balances, and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with
special regulations, restrictions, or limitations. The following types of funds comprise the
financial activities of the City of Osawatomie, Kansas, for the year of 2025:
General fund – the chief operating fund. Used to account for all resources except
those required to be accounted for in another fund.
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Regulatory Basis Fund Types (Continued)
Special Purpose fund – used to account for the proceeds of specific tax levies and
other specific receipt sources (other than Capital Project and tax levies for long-term
debt) that are intended for specified purposes.

-6-

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Regulatory Basis Fund Types (Continued)
Special Purpose fund – used to account for the proceeds of specific tax levies and
other specific receipt sources (other than Capital Project and tax levies for long-term
debt) that are intended for specified purposes.
Business fund – funds financed in whole or in part by fees charged to users of the
goods or services (i.e. enterprise and internal service fund etc.)
Bond and Interest fund – used to account for the accumulation of resources,
including tax levies, transfers from other funds and payment of general long-term
debt.
Agency fund – funds used to report assets held by the municipal reporting entity in
a purely custodial capacity (payroll clearing fund, county treasurer tax collection
account, etc.).
Basis of Presentation – Regulatory Basis of Accounting
Regulatory Basis of Accounting and Departure from Accounting Principles Generally Accepted
in the United States of America. The KMAAG regulatory basis of accounting involves the
recognition of cash, cash equivalents, marketable investments, and certain accounts
payable and encumbrance obligations to arrive at a net unencumbered cash and
investments balance on a regulatory basis for each fund, and the reporting of changes in
unencumbered cash and investments of a fund resulting from the difference in regulatory
basis receipts and regulatory basis expenditures for the fiscal year. All recognized assets
and liabilities are measured and reported at cost, unless they have been permanently
impaired and have no future cash value or represent no future obligation against cash. The
KMAAG regulatory basis does not recognize capital assets, long-term debt, accrued
receivables and payables, or any other assets, liabilities or deferred inflows or outflows,
other than those mentioned above.
The City has approved a resolution that is in compliance with K.S.A. 75-1120a(c), waiving
the requirement for application of generally accepted accounting principles and allowing the
City to use the regulatory basis of accounting.
Pension Plan
Substantially all full-time City employees are members of the State of Kansas Public
Employees Retirement System, which is a multi-employer state-wide pension plan. The City's
policy is to fund all pension costs accrued. Such costs to be funded are actuarially
determined annually by the State of Kansas.
Property Taxes
In accordance with governing state statutes, property taxes levied during the current year
are a receipt source to be used to finance the budget of the ensuing year. Taxes are
assessed on a calendar year basis and become a lien on the property on November 1st of
each year. The County Treasurer is the tax collection agent for all taxing entities within the
County. Property owners have the option of paying one-half or the full amount of taxes
levied on or before December 20th during the year levied with the balance to be paid on or
before May 10th of the ensuing year. State statutes prohibit the County Treasurer from
distributing taxes collected in the year levied prior to January 1st of the ensuing year.
Consequently, for receipt recognition purposes, taxes levied during the current year are not
due and receivable until the ensuing year. At December 31st, such taxes are a lien on the
property.

-7-

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Reimbursed Expenses
The City records reimbursable expenditures in the fund that makes the disbursement and
records reimbursements as a receipt to the fund that receives the reimbursement. For
purposes of budgetary comparisons, the expenditures are properly offset by the
reimbursements under the KMAAG regulatory basis of accounting.
Special Assessments
Kansas statutes require projects financed in part by special assessments to be financed
through the issuance of general obligation bonds which are secured by the full faith and
credit of the City. Special assessments paid prior to the issuance of general obligation
bonds are recorded as cash receipts in the appropriate project. Special assessments
received after the issuance of general obligation bonds are recorded as cash receipts in the
bond and interest fund. Further, state statutes require levying additional general ad
valorem property taxes in the City bond and interest fund to finance delinquent special
assessments receivable.
Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for the general
fund, special purpose funds (unless specifically exempted by statute), bond and interest
funds, and business funds. Although directory rather than mandatory, the statutes provide
for the following sequence and timetable in the adoption of the legal annual operating
budget:
1. Preparation of the budget for the succeeding calendar year on or before
August 1st.
2. Publication in local newspaper on or before August 5th of the proposed
budget and notice of public hearing on the budget.
3. Public hearing on or before August 15th, but at least ten days after
publication of notice of hearing.
4. Adoption of the final budget on or before August 25th.
If the City is holding a revenue neutral rate hearing, the public hearing shall be no sooner
than August 20th and no later than September 20th, but at least ten days after all statutory
notification and publication requirements have been met. Municipal budgets requiring a
hearing to exceed the revenue neutral rate should be adopted on or before October 1st but
may not be adopted prior to the revenue neutral rate hearing. The City did hold a revenue
neutral rate hearing for this year.
The statutes allow for the governing body to increase the originally adopted budget for
previously unbudgeted increases in regulatory receipts other than ad valorem property taxes.
To do this, a notice of public hearing to amend the budget must be published in the local
newspaper. At least ten days after publication the hearing may be held and the governing body
may amend the budget at that time. During the year ended December 31, 2025 the City
amended the General Fund, Industrial Fund, Water Utility Fund, Electric Utility Fund, and
the Golf Course Fund.
The statutes permit transferring budgeted amounts between line items within an individual
fund. However, such statutes prohibit expenditures in excess of the total amount of the
adopted budget of expenditures of individual funds. Budget comparison schedules are
presented for each fund showing actual receipts and expenditures compared to legally
budgeted receipts and expenditures.

-8-

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
All legal annual operating budgets are prepared using the regulatory basis of accounting, in
which, regulatory receipts are recognized when cash is received and expenditures include
disbursements, accounts payable, and encumbrances, with disbursements being adjusted
for prior year’s accounts payable and encumbrances. Encumbrances are commitments by
the City for future payments and are supported by a document evidencing the commitment,
such as a purchase order or contract. Any unused budgeted expenditure authority lapses
at year-end.
A legal operating budget is not required for capital project funds, and trust funds, and the
following special purpose funds:











Police Seizures Fund
Opioid Settlement Fund
Capital Improvements General Fund
Capital Improvements Water Fund
Capital Improvements Sewer Fund
Capital Improvements Street Fund
Capital Improvements Grant Fund
Capital Improvements Special Projects Fund
Capital Improvements Technology Fund
RHID Fund

Spending in funds which are not subject to the legal annual operating budget requirement
is controlled by federal regulations, other statutes, or by the use of internal spending limits
established by the governing body.
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Compliance with Kansas Statutes
Statement 1 and Schedule 1 have been prepared in order to show compliance with the cash
basis and budget laws of Kansas. As shown in Statement 1 and Schedule 1, the City was in
compliance with the cash basis and budget laws of the State of Kansas.
Compliance with Revenue Bond Covenants
The City is required, under the ordinances on Revenue Bond Issues, to maintain in its
Business Funds certain restricted accounts. The ordinances provide that the following reserve
accounts be set up in amounts described below:
RESERVE ACCOUNTS
Principal and Interest Account for Electric Revenue
Bonds Series 2015 – requires transfers
Monthly of 1/12 of next maturing interest and 1/12
of next maturing principal.

REQUIRED
AMOUNT

$

157,960.00

ACTUAL
AMOUNT

$ 157,962.61

The City agrees to fix, establish, maintain and collect such rates, fees or charges for Electric
Utility service which will be sufficient to enable the City to have, in each fiscal year, Net
Revenues in an amount that will not be less than 125% of the Debt Service Requirements
required to be paid by the City during that fiscal year on all System revenue bonds at the time
outstanding. Net income is defined as gross income less operating expenses, but before any
transfers, depreciation and capital expense. For the year ended December 31, 2025, the City
had net revenues available for debt service of $1,290,575.01, which is 272.34%. The loan
agreement defines net revenues available for debt service to be revenues, less ordinary and
necessary expenses of operating the system, but not including charges for interest and
principal paid on the loan, or charges for depreciation. Therefore, this amount consists of
receipts over expenditures, less debt service expenditures and capital outlay. Capital outlay is
not considered to be an ordinary expense.

-9-

3. DEPOSITS AND INVESTMENTS
As of December 31, 2025, the City had the following investments and maturities.
Investment Type
Kansas Investment Pool

Fair Value
$

Less than 1

540,295.86 $

540,295.86 $

1-2

Rating

--

S&P AAAf/S1+

K.S.A. 9-1401 establishes the depositories which may be used by the City. The statute
requires banks eligible to hold the City’s funds have a main branch or branch bank in the
county in which the City is located, or in an adjoining county if such institution has been
designated as an official depository, and the banks provide an acceptable rate of return on
funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess
of FDIC coverage. The City has no other policies that would further limit interest rate risk.
K.S.A. 12-1675 limits the City’s investment of idle funds to time deposits, open accounts, and
certificates of deposit with allowable financial institutions; U.S. Government securities;
temporary notes; no-fund warrants; repurchase agreements; and the Kansas Municipal
Investment Pool. The City has no investment policy that would further limit its investment
choices. The rating of the City’s investments is noted above.
Concentration of credit risk. State statutes place no limit on the amount the City may invest
in any one issuer as long as the investments are adequately secured under K.S.A. 9-1402
and 9-1405. The City’s allocation of investments as of December 31, 2025, is as follows:
Percentage of
Investments
100%

Investments
Kansas Investment Pool

Custodial credit risk – deposits. Custodial credit risk is the risk that in the event of a bank
failure, the City’s deposits may not be returned to it. State statutes require the City’s deposits
in financial institutions to be entirely covered by federal depository insurance or by collateral
held under a joint custody receipt issued by a bank within the State of Kansas, the Federal
Reserve Bank of Kansas City, or the Federal Home Loan Bank of Topeka. All deposits were
legally secured at December 31, 2025.
Deposits: At year-end, the City’s carrying amount of deposits was $6,180,246.54 and the bank
balance was $6,506,237.84. The bank balance was held by two banks resulting in a
concentration of credit risk. Of the bank balance, $4,765,250.28 was covered by FDIC
insurance and $1,740,987.56 was collateralized with securities held by the pledging financial
institutions’ agents in the City’s name.
Custodial credit risk – investments. For an investment, this is the risk that, in the event of
the failure of the issuer or counterparty, the City will not be able to recover the value of its
investments to be adequately secured.
At December 31, 2025, the City has invested $540,295.86 in the State’s municipal
investment pool. The municipal investment pool is under the oversight of the Pooled Money
Investment Board. The board comprised of the State Treasurer and four additional
members appointed by the State Governor. The board reports annually to the Kansas
Legislature. State pooled monies may by invested in direct obligation that are insured as to
principal and interest, by the U.S. government or any agency thereof, with maturities of up
to four years. No more than ten percent of those funds may be invested in mortgage-backed
securities. In addition, the State pool may invest in repurchase agreements with Kansas
banks or with primary government securities dealers.

- 10 -

Total Contractual Indebtedness

General Obligation Bonds
Paid by Tax Levies:
Series 2019 A Street Bonds
3.60%
Series 2022A Street Bonds
2.00%
Series 2023 Temporary
3.75%
Series 2024 Temporary
4.95%
Series 2025 Temporary
4.22%
Paid by Tax Levies and Utility Receipts:
Series 2016A - Refunding
2.00-4.00%
Paid by Utility Receipts:
Series 2012A - Refunding
2.00-4.70%
Revenue Bonds
Paid by Utility Receipts:
Series 2015 - Electric
3.50%
State Low Interest Loan
0.25%
State Revolving Loans
KDHE No. 3177-01
2.35%
KDHE No. 3015-01
1.38%
GRDA Repayment
2.50%
Finance Leases
Fire Truck
3.10%
Golf Carts
4.85%
Backhoe
2.25%
Aerator
5.75%
Irrigation System
4.25%
Fire Truck
4.55%

Issue

Interest
Rates

2,810,000.00

6,095,000.00
700,000.00
33,066,000.00
2,510,500.00
260,936.00
277,107.76
214,952.10
100,056.00
44,743.66
300,000.00
635,000.00

5/1/2012

12/14/2015
3/17/2021
9/17/2024
5/10/2021
10/31/2021
4/5/2018
11/16/2022
10/14/2020
8/24/2023
12/1/2025
4/11/2024

1,135,000.00
6,175,000.00
7,685,000.00
250,000.00
1,533,000.00
8,145,000.00

$

Original
Amount
of Issue

5/19/2016

5/23/2019
3/15/2022
8/10/2023
8/1/2024
5/15/2025

Date of
Issue

77,661.16
129,893.30
20,781.44
34,475.40
603,336.46

2,228,570.92
83,017.14

3,915,000.00
432,082.03

125,000.00

5,405,000.00

915,000.00
4,970,000.00
7,685,000.00
250,000.00
-

Balance
Beginning
of Year

$ 26,874,817.85

$

- 11 -

10/1/2026
11/16/2027
7/1/2025
8/16/2028
12/1/2030
5/1/2034

8/1/2029
9/1/2042
2/28/2026

9/1/2035
1/1/2031

9/1/2027

9/1/2045

9/1/2038
3/1/2032
3/1/2027
8/1/2028
3/1/2029

Date of
Final
Maturity

Changes in long-term debt for the City for the year ended December 31, 2025, were as follows:

4. LONG-TERM DEBT

$

$

3,788,259.00

300,000.00
-

1,955,259.00
-

-

-

-

1,533,000.00

Additions

$

$

(1,931,242.85)

(38,588.84)
(129,893.30)
(20,781.44)
(34,475.40)
(48,795.71)

(113,219.90)
(62,234.46)

(300,000.00)
(68,253.80)

(40,000.00)

(410,000.00)

(50,000.00)
(615,000.00)
-

Reductions/
Payments

$

$

28,731,834.00

39,072.32
300,000.00
554,540.75

1,955,259.00
2,115,351.02
20,782.68

3,615,000.00
363,828.23

85,000.00

4,995,000.00

865,000.00
4,355,000.00
7,685,000.00
250,000.00
1,533,000.00

Balance
End of
Year

$

$

836,748.80

1,376.24
6,154.97
259.84
1,876.68
30,840.73

12,768.02
30,157.46
1,365.54

137,025.00
8,841.82

3,750.00

175,580.00

32,940.00
93,250.00
288,187.50
12,375.00
-

Interest
Paid

Principal
General Obligation Bonds
Paid by Tax Levies:
Series 2019 A Street Bonds
$
55,000.00
Series 2022A Street Bonds
635,000.00
Series 2023 Temporary
Series 2024 Temporary
Series 2025 Temporary
Paid by Tax Levies and Utility Receipts:
Series 2016A - Refunding
430,000.00
Paid by Utility Receipts:
Series 2012A - Refunding
40,000.00
Revenue Bonds
Paid by Utility Receipts:
Series 2015 - Electric
310,000.00
State Low Interest Loan
34,673.04
State Revolving Loans
KDHE No. 3177-01
KDHE No. 3015-01
113,878.23
GRDA Repayment
20,782.68
Finance Leases
Fire Truck
39,072.32
Irrigation System
54,956.85
Fire Truck
55,213.76
Total Principal Payments
1,788,576.88
Interest
General Obligation Bonds
Paid by Tax Levies:
Series 2019 A Street Bonds
31,140.00
Series 2022A Street Bonds
80,750.00
Series 2023 Temporary
144,093.75
Series 2024 Temporary
12,375.00
Series 2025 Temporary
83,681.45
Paid by Tax Levies and Utility Receipts:
Series 2016A - Refunding
163,880.00
Paid by Utility Receipts:
Series 2012A - Refunding
2,550.00
Revenue Bonds
Paid by Utility Receipts:
Series 2015 - Electric
126,525.00
State Low Interest Loan
8,114.92
State Revolving Loans
KDHE No. 3177-01
KDHE No. 3015-01
29,499.13
GRDA Repayment
106.74
Finance Leases
Fire Truck
910.35
Irrigation System
11,848.47
Fire Truck
24,422.68
Total Interest Payments
719,897.49
Total Principal and Interest
$ 2,508,474.37

Issue

2026

27,180.00
55,000.00
12,375.00
64,646.62
137,180.00

29,160.00
67,900.00
12,375.00
64,646.62
150,380.00

104,475.00
5,129.06
26,323.41
6,933.13
19,153.24
458,395.46
$ 2,487,771.36

27,922.19
9,433.05
21,821.02
507,300.68
$10,003,401.36

-

59,872.19
60,483.20
2,029,375.90

57,372.27
57,815.42
9,496,100.68

1,350.00

117,053.95
-

115,455.17
-

-

445,000.00

55,000.00
640,000.00
250,000.00
-

330,000.00
71,966.56

$

320,000.00
70,457.82

45,000.00

440,000.00

55,000.00
650,000.00
7,685,000.00
-

2028

115,675.00
6,637.80

$

2027

359,150.50
24,702.49
-

92,925.00
3,588.01

-

123,830.00

25,200.00
42,050.00
32,323.31

62,525.35
63,389.63
36,242,097.46

33,066,000.00
118,674.87
-

340,000.00
73,507.61

-

270,000.00

60,000.00
655,000.00
1,533,000.00

4,279.97
16,246.81
724,296.09
$36,966,393.55

$

2029

23,059.13
-

81,025.00
2,013.96

-

115,730.00

12,670.00
28,850.00
-

65,273.34
66,376.56
1,682,049.79

120,318.23
-

355,000.00
75,081.66

-

275,000.00

60,000.00
665,000.00
-

- 12 -

1,531.98
13,259.88
278,139.95
$ 1,960,189.74

$

2030

89,837.57
-

210,525.00
406.21

-

450,400.00

80,460.00
22,300.00
-

251,262.18
5,826,452.95

627,049.23
-

1,960,000.00
38,141.54

-

1,495,000.00

345,000.00
1,110,000.00
-

20,818.29
874,747.07
$ 6,701,200.02

$

2031-2035

Current maturities of long-term debt and interest for the next five years and in five year increments through maturity is as follows:

4. LONG-TERM DEBT (Continued)

45,202.75
-

-

-

241,430.00

17,100.00
-

1,766,684.05

671,684.05
-

-

-

860,000.00

235,000.00
-

303,732.75
$ 2,070,416.80

$

2036-2040

4,878.99
-

-

-

96,000.00

-

1,060,978.67

280,978.67
-

-

-

780,000.00

-

100,878.99
$ 1,161,857.66

$

2041-2045

-

-

-

-

-

(2,500,000.00)

(2,500,000.00)
-

-

-

-

-

$ (2,500,000.00)

$

Less
Loan
Forgiveness

-

-

-

-

-

(28,660,482.38)

(28,610,741.00)
(49,741.38)
-

-

-

-

-

$(28,660,482.38)

$

Less
Proceeds not
Drawn Down

359,150.50
271,425.66
106.74

731,150.00
25,889.96

3,900.00

1,478,830.00

222,910.00
296,850.00
144,093.75
37,125.00
245,298.00

39,072.32
300,000.00
554,540.75
28,731,834.00

1,955,259.00
2,115,351.02
20,782.68

3,615,000.00
363,828.23

85,000.00

4,995,000.00

865,000.00
4,355,000.00
7,685,000.00
250,000.00
1,533,000.00

910.35
34,026.60
115,721.92
3,967,388.48
$ 32,699,222.48

$

Total

5. FINANCE LEASE OBLIGATIONS
The City has entered into a finance lease agreement in order to finance the acquisition of a
Fire Truck. Payments are made twice a year, including interest at approximately 3.10%. Final
maturity of the lease is October 1, 2026. Future minimum lease payments are as follows:
Year Ended December 31
2026

$

Less: Imputed Interest
Net Present Value of Minimum
Lease Payments
Less: Current Maturities
Long-Term Finance Lease Obligations $

Totals
39,982.67
39,982.67
(910.35)
39,072.32
(39,072.32)
0.00

The City has entered into a finance lease agreement in order to finance the acquisition of an
irrigation system for the golf course. Payments are made monthly, including interest at 4.25%.
Final maturity of the lease is December 1, 2030. Future minimum lease payments are as
follows:
Year Ended December 31
2026
2027
2028
2029
2030

$

Totals
66,805.32
66,805.32
66,805.32
66,805.32
66,805.32
334,026.60
(34,026.60)

Less: Imputed Interest
Net Present Value of Minimum
Lease Payments
300,000.00
Less: Current Maturities
(54,956.85)
Long-Term Finance Lease Obligations $ 245,043.15

The City has entered into a finance lease agreement in order to finance the acquisition of a
Fire Truck. Payments are made monthly, including interest at 4.55%. Final maturity of the
lease is May 1, 2034. Future minimum lease payments are as follows:
Year Ended December 31
2026
2027
2028
2029
2030
2031-2034

$

Totals
79,636.44
79,636.44
79,636.44
79,636.44
79,636.44
272,080.47
670,262.67
(115,721.92)

Less: Imputed Interest
Net Present Value of Minimum
Lease Payments
554,540.75
Less: Current Maturities
(55,213.76)
Long-Term Finance Lease Obligations $ 499,326.99

- 13 -

6. RIGHT TO USE CONTRACTS
As of December 31, 2025 the City has entered into a number of contracts for equipment.
Rent expense for the year ended December 31, 2025, was $295,100.89. Under the current
agreements, the future minimum rental payments are as follows:
2026
2027
2028
2029

$ 135,475.54
97,878.32
93,406.87
4,221.78

7. DEFINED BENEFIT PENSION PLAN
General Information about the Pension Plan
Plan description. The City participates in the Kansas Public Employees Retirement System
(KPERS), a cost-sharing multiple-employer defined benefit pension plan as provided by
K.S.A. 74-4901, et. seq. Kansas law establishes and amends benefit provisions. KPERS
issues a publicly available financial report that includes financial statements and required
supplementary information.
KPERS’ financial statements are included in its
Comprehensive Annual Financial Report which can be found on the KPERS website at
www.kspers.gov or by writing to KPERS (611 South Kansas, Suite 100, Topeka, KS 66603)
or by calling 1-888-275-5737.
Contributions. K.S.A. 74-4919 and K.S.A. 74-49,210 establish the KPERS memberemployee contribution rates. KPERS has multiple benefit structures and contribution rates
depending on whether the employee is a KPERS 1, KPERS 2 or KPERS 3 member. KPERS
1 members are active and contributing members hired before July 1, 2009. KPERS 2
members were first employed in a covered position on or after July 1, 2009, and KPERS 3
members were first employed in a covered position on or after January 1, 2017. Effective
January 1, 2017, Kansas law established the KPERS member-employee contribution rate at
6% of covered salary for KPERS 1, KPERS 2 and KPERS 3 members. Member contributions
are withheld by their employer and paid to KPERS according to the provisions of Section
414(h) of the Internal Revenue Code.
State law provides that the employer contribution rates for KPERS 1 and KPERS 2 and
KPERS 3 be determined based on the results of each annual actuarial valuation. Kansas
law sets a limitation on annual increases in the employer contribution rates. The
actuarially determined employer contribution rate (not including the 1% contribution rate
for the Death and Disability Program) and the statutory contribution rate was 9.71% for
KPERS and 24.67% for KP&F for the fiscal year ended December 31, 2025. Contributions to
the pension plan from the City were $214,290.26 for KPERS and $200,040.57 for KP&F for
the year ended December 31, 2025.
Net Pension Liability
At December 31, 2025, the City’s proportionate share of the collective net pension liability
reported by KPERS was $1,656,871.00 and $1,650,854.00 for KP&F. The net pension
liability was measured as of June 30, 2025, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of December 31, 2024,
which was rolled forward to June 30, 2025. The City’s proportion of the net pension
liability was based on the ratio of the City’s contributions to KPERS, relative to the total
employer and non-employer contributions of the local subgroup within KPERS. Since the
KMAAG regulatory basis of accounting does not recognize long-term debt, this liability is
not reported in this financial statement.
The complete actuarial valuation report including all actuarial assumptions and methods,
and the report on the allocation of the KPERS collective net pension liability to all
participating employers are publicly available on the website at www.kspers.gov or can be
obtained as described above.

- 14 -

8. OTHER LONG-TERM OBLIGATIONS FROM OPERATIONS
Death and Disability Other Post-Employment Benefits:
As provided by K.S.A. 74-4927, disabled members in the Kansas Public Employees
Retirement System (KPERS) receive long-term disability benefits and life insurance benefits.
The plan is administered through a trust held by KPERS that is funded to pay annual
benefit payments. The employer contribution rate is set at 1% for the year ended December
31, 2025.
Compensated Absences:
All full-time employees of the City are eligible for vacation benefits in varying annual amounts.
Full time employees will be granted paid vacation time according to the following schedules:
Years Continuous Employment:
Less than 5 years
After 5 but less than 10
After 10 but less than 15
More than 15 years

Days Granted per Year:
12 Days
15 Days
18 Days
21 Days

Maximum Days Accrued:
20 Days
25 Days
30 Days
30 Days

No vacation time may be taken by an employee until they have been in the service of the City
continuously for a period of six months. In the event of termination, an employee will be
compensated for unused vacation leave, provided they have been in the service of the City for
at least six full months.
Sick leave accrues to all full-time employees at the rate of 8 hours per month to a maximum of
960 hours. All employees shall receive their sick leave credit on the last payroll of the month.
Employees who terminate by other than retirement will not be paid for accumulated sick
leave. Upon retirement 30 days of remaining sick leave will be paid at their hourly rate,
provided the employee has accrued 960 hours and provided one year notice to the City of their
intent to retire.
The City estimates a liability for compensated absences when the following conditions are
met:
1. The City's obligation relating to employees’ rights to receive compensation for
future absences is attributable to employees' services already rendered.
2. The obligation relates to rights that vest or accumulate.
3. Payment of the compensation is probable.
4. The amount can be reasonably estimated.
In accordance with the above criteria, the City has estimated a liability for vacation pay, which
has been earned, but not taken by City employees. The liability for compensated absences
was $149,016.22. In accordance with the above criteria, the City has not recorded a liability
for sick pay, inasmuch as the amount cannot be reasonably estimated.
Other Post Employment Benefits:
As provided by K.S.A. 12-5040, the local government allows retirees to participate in the group
health insurance plan. While each retiree pays the full amount of the applicable premium,
except as disclosed below, conceptually, the City is subsidizing the retirees because each
participant is charged a level of premium regardless of age. However, the cost of this subsidy
has not been quantified in this financial statement.
Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the City makes health
care benefits available to eligible former employees and eligible dependents. Certain
requirements are outlined by the Federal government for this coverage. The premium is paid
in full by the insured. There is no cost to the City under this program.

- 15 -

9. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, or destruction
of assets; errors and omissions; injuries to employees; employees’ health and life; and natural
disasters. The City manages these risks of loss through the purchase of various insurance
policies.
The City has been unable to obtain workers’ compensation insurance at a cost it considers to
be economically justifiable. For this reason, the City has joined together with other cities in the
State to participate in Kansas Municipal Insurance Trust (KMIT), a public entity risk pool
currently operating as a common risk management and insurance program for participating
members. The City pays annual premium to KMIT for its workers’ compensation insurance
coverage. The agreement to participate provides that KMIT will be self-sustaining through
member premiums and will reinsure through commercial companies for claims in excess of a
stated dollar amount for each insurance event. Additional premiums may be due if total
claims for the pool are different than what has been anticipated by KMIT management.
10.

CONTINGENT LIABILITIES
In the normal course of operations, the City receives grant funds from various federal
agencies. The grant programs are subject to audit by agents of the granting authority, the
purpose of which is to ensure compliance with conditions precedent to the granting of
funds. Any liability for reimbursement which may arise as the result of these audits is not
believe to be material.

11.

CONCENTRATION OF RISK
The City provides water to two rural water districts, as well as the state hospital. During
2025, sales to Miami County Rural Water District No. 2 accounted for 9.50% of the water
sold, Miami County Rural Water District No. 3 accounted for 42.90% of the water sold, and
sales to the state hospital accounted for 3.6% of the water sold. Risk of accounting loss
exists from the possibility that a customer would no longer purchase water from the City.
Impact of potential risk cannot be determined.

12.

INTERFUND TRANSFERS
Operating transfers were as follows:
From Fund:
Electric Utility
Electric Utility
Electric Utility
Water Utility
Sewer Utility
Capital Improvements
Water
Public Safety Equipment
Public Safety Equipment
Street Improvement
Golf Course

To Fund:
Statutory Authority
General
K.S.A. 12-825d
Tourism
K.S.A. 12-825d
Electric Utility Debt
Service
K.S.A. 12-825d
General Obligation
Bond and Interest
K.S.A. 12-825d
General Obligation
Bond and Interest
K.S.A. 12-825d
Capital Improvements
Street
K.S.A. 12-1,118
General Obligation
Bond and Interest
K.S.A. 79-2934
Capital Improvements
Technology
K.S.A. 12-1,118
Capital Improvements
Street
K.S.A. 12-1,119
Tourism
K.S.A. 79-2934

- 16 -

$

Amount
280,000.00
83,201.00
436,800.00
70,270.00
477,992.02
102,020.72
7,105.00
14,000.00
16,843.19
10,000.00

13.

SUBSEQUENT EVENTS
The City evaluated events and transactions occurring subsequent to year end, and there were
no subsequent events requiring recognition in the financial statement. The City will receive
$250,000.00 from the State of Kansas for infrastructure improvements to the John Brown
Park and $157,000.00 from the State for technology upgrades for the police department in
fiscal year 2026.

- 17 -

SUPPLEMENTARY INFORMATION

Funds
General Fund
Special Purpose Funds:
Industrial
Library
Employee Benefits
Special Parks and Recreation
Tourism
Street Improvement
Golf Course
Public Safety Equipment
Bond and Interest Fund:
General Obligation Bond and Interest
Business Funds:
Electric Utility
Electric Utility Debt Service
Water Utility
Refuse Utility
Sewer Utility
$

- 18 -

-

4,974,659.00
437,025.00
1,794,415.00
496,217.00
1,663,829.00

203,030.00
41,099.00
1,006,288.00
24,351.00
176,575.00
515,992.00
1,122,607.00
182,309.00
-

164,797.00
-

Certified
Budget
3,861,060.00

1,952,708.00

Adjustments for
Qualifying
Budget Credits
$
46,452.79

4,974,659.00
437,025.00
1,794,415.00
496,217.00
1,663,829.00

1,952,708.00

367,827.00
41,099.00
1,006,288.00
24,351.00
176,575.00
515,992.00
1,122,607.00
182,309.00

Total
Budget for
Comparison
$
3,907,512.79

CITY OF OSAWATOMIE, KANSAS
Summary of Expenditures - Actual and Budget
(Budgeted Funds Only)
Regulatory Basis
For the Year Ended December 31, 2025

4,742,632.38
437,025.00
1,615,612.69
400,217.25
1,403,610.81

1,567,598.61

202,059.55
22,063.55
706,399.50
12,113.03
166,779.71
455,809.26
896,983.18
181,819.89

Expenditures
Charged to
Current Year
Budget
$
3,807,356.47
$

(232,026.62)
(178,802.31)
(95,999.75)
(260,218.19)

(385,109.39)

(165,767.45)
(19,035.45)
(299,888.50)
(12,237.97)
(9,795.29)
(60,182.74)
(225,623.82)
(489.11)

Variance Over
(Under)
(100,156.32)

Schedule 1

Schedule 2
1 of 25

CITY OF OSAWATOMIE, KANSAS
GENERAL FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Ad Valorem Property Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax
Neighborhood Revitalization
Special Assessments
Sales Tax
Franchise Taxes
Intergovernmental
Local Alcoholic Liquor Tax
State Grant Proceeds
Federal Grant Proceeds
Licenses and Permits
Charges for Services
Sale of Cemetery Lots
Cemetery Charges
Auditorium Rent
Memorial Hall Rent
Animal Control
Student Resource Officer
Assigned Counsel
Fines, Forfeitures and Penalties
Fines
Use of Money and Property
Interest Income
Sales of Equipment and Property
Other Receipts
Miscellaneous
Donations
Reimbursed Expense
Operating Transfers from
Electric Utility Fund
Total Receipts

$

Actual

1,139,875.46
46,534.77
52,998.69
1,108.78
554.91
824.71
(11,653.99)
28,192.67
1,322,910.60
139,206.96

$

997,339.27
45,489.45
70,203.55
1,228.73
116.62
792.96
(15,267.74)
37,299.65
1,514,837.81
143,550.36

Variance Over
(Under)

Budget

$

1,052,487.00
30,000.00
66,161.00
1,062.00
550.00
912.00
116.00
3,600.00
1,534,278.00
179,048.00

$

(55,147.73)
15,489.45
4,042.55
166.73
(433.38)
(119.04)
(116.00)
(15,267.74)
33,699.65
(19,440.19)
(35,497.64)

3,874.23
27,426.18
76,989.40

3,569.90
33,362.19
4,991.29
118,403.47

4,163.00
75,000.00
212,725.00

(593.10)
(41,637.81)
4,991.29
(94,321.53)

6,065.00
2,500.00
3,435.00
7,050.00
339.00
69,861.78
11,574.41

6,950.00
2,280.00
5,825.00
6,990.00
378.00
107,226.97
15,022.21

5,000.00
2,500.00
3,500.00
4,500.00
15,000.00
9,000.00

1,950.00
(220.00)
2,325.00
2,490.00
(14,622.00)
107,226.97
6,022.21

316,343.67

446,501.16

332,675.00

113,826.16

92,943.21
188,002.60

109,130.14
26,366.28

89,772.00
-

19,358.14
26,366.28

18,493.41
16,184.84

20,042.84
351.52
46,452.79

80,850.00
-

(60,807.16)
351.52
46,452.79

100,000.00

280,000.00

150,000.00

130,000.00

3,661,636.29

4,029,434.42

- 19 -

$

3,852,899.00

$

176,535.42

Schedule 2
1 of 25 (Continued)

CITY OF OSAWATOMIE, KANSAS
GENERAL FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Expenditures
General Administration
Personal Services
Contractual Services
Commodities
Capital Outlay
Code Enforcement
Personal Services
Contractual Services
Commodities
Capital Outlay
Police and Fire
Personal Services
Contractual Services
Commodities
Capital Outlay
John Brown Cabin
Personal Services
Contractual Services
Commodities
Capital Outlay
Streets and Alleys
Personal Services
Contractual Services
Commodities
Capital Outlay
Property & Maintenance
Personal Services
Contractual Services
Commodities
Capital Outlay

$

Actual

213,060.42
255,059.21
128,369.95
118,142.26

$

202,504.58
388,858.26
26,556.66
24,310.81

Variance Over
(Under)

Budget

$

318,577.00
249,573.00
37,750.00
8,500.00

$

(116,072.42)
139,285.26
(11,193.34)
15,810.81

101,699.88
45,283.97
2,597.11
13,430.88

99,777.12
63,499.64
1,977.42
7,455.50

101,780.00
63,650.00
4,550.00
7,500.00

(2,002.88)
(150.36)
(2,572.58)
(44.50)

1,024,120.91
226,086.35
89,601.32
152,092.80

1,115,573.65
222,850.97
88,201.26
137,495.03

1,106,000.00
180,100.00
83,400.00
114,000.00

9,573.65
42,750.97
4,801.26
23,495.03

56,718.89
16,769.25
2,315.27
-

56,992.81
19,626.20
1,147.64
-

54,400.00
14,650.00
3,150.00
2,500.00

2,592.81
4,976.20
(2,002.36)
(2,500.00)

160,151.45
62,841.36
62,666.93
(10,537.71)

147,598.05
46,065.80
71,023.44
47,597.70

143,436.00
38,500.00
58,650.00
38,500.00

4,162.05
7,565.80
12,373.44
9,097.70

106,102.56
215,021.39
43,070.94
9,311.69

90,447.80
232,756.03
40,816.64
41,488.87

93,390.00
216,500.00
33,000.00
48,000.00

(2,942.20)
16,256.03
7,816.64
(6,511.13)

- 20 -

Schedule 2
1 of 25 (Continued)

CITY OF OSAWATOMIE, KANSAS
GENERAL FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Expenditures (Continued)
Municipal Court Services
Personal Services
Contractual Services
Commodities
Capital Outlay
Library
Personal Services
Contractual Services
Commodities
Capital Outlay
Cash Forward
Total Certified Budget
Adjustments for Qualifying
Budget Credits

$

Actual

62,798.93
237,574.23
948.36
-

$

152,288.09
29,497.25
30,003.26
-

Total Expenditures

73,673.13
346,268.87
1,165.49
-

3,807,356.47

Receipts Over(Under) Expenditures

54,549.09

222,077.95

Unencumbered Cash, Beginning

5,000.00

59,549.09

Unencumbered Cash, Ending

$

59,549.09

Budget

$

148,934.14
35,247.53
26,454.62
990.81
-

3,607,087.20

$

- 21 -

281,627.04

Variance Over
(Under)

$

63,656.00
212,864.00
4,200.00
30,000.00

$

10,017.13
133,404.87
(3,034.51)
(30,000.00)

156,386.00
24,650.00
26,719.00
925.00
321,604.00
3,861,060.00

(7,451.86)
10,597.53
(264.38)
65.81
(321,604.00)
(53,703.53)

46,452.79

(46,452.79)

3,907,512.79

$

(100,156.32)

Schedule 2
2 of 25

CITY OF OSAWATOMIE, KANSAS
INDUSTRIAL FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Ad Valorem Property Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Intergovernmental
Grant Proceeds
Use of Money and Property
Rental Income
Sale of Assets
Other Receipts
Miscellaneous

$

Total Receipts
Expenditures
General Government
Contractual Services
Commodities
Capital Outlay
Total Certified Budget
Adjustments for Qualifying
Budget Credits

Actual

(1.62)
227.36
306.36
6.34
3.59
4.63

$

0.84
131.20
73.87
0.85
0.62
-

Budget

$

250.00
-

$

164,797.00

175,000.00

(10,203.00)

10,800.00
77,170.00

10,800.00
-

24,070.00
3,000.00

(13,270.00)
(3,000.00)

19,470.00

16,620.06

178,145.10

192,424.44

$

202,320.00

$

(9,895.56)

54,180.05
50,000.00
70,158.44

202,074.58
(15.03)
-

$

201,030.00
2,000.00
203,030.00

$

1,044.58
(2,015.03)
(970.45)

174,338.49

202,059.55

Receipts Over(Under) Expenditures

3,806.61

(9,635.11)

Unencumbered Cash, Beginning

25,537.58

29,344.19

$

0.84
(118.80)
73.87
0.85
0.62
-

70,158.44

-

16,620.06

164,797.00

Total Expenditures

Unencumbered Cash, Ending

Variance Over
(Under)

29,344.19

$

- 22 -

19,709.08

$

367,827.00

(164,797.00)
$

(165,767.45)

Schedule 2
3 of 25

CITY OF OSAWATOMIE, KANSAS
LIBRARY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Delinquent Tax
Intergovernmental
Grant Proceeds
Use of Money and Property
Interest Income
Other Receipts
Sale of Tickets
Donations

$

Actual

$

-

16.65

Variance Over
(Under)

Budget

$

-

$

7,034.30

7,750.00

2,491.97

2,322.73

8,349.69

2,576.65
5,893.04

Total Receipts

17,875.96

18,559.07

$

25,000.00

$

(6,440.93)

Expenditures
Culture and Recreation
Contractual Services
Commodities
Capital Outlay

2,199.44
11,035.19
16,057.04

1,228.10
8,909.96
11,925.49

$

1,500.00
13,250.00
26,349.00

$

(271.90)
(4,340.04)
(14,423.51)

Total Expenditures

29,291.67

22,063.55

$

41,099.00

$

(19,035.45)

Receipts Over(Under) Expenditures

(11,415.71)

(3,504.48)

Unencumbered Cash, Beginning

106,299.80

94,884.09

Unencumbered Cash, Ending

$

94,884.09

$

- 23 -

91,379.61

20,000.00

16.65
(12,250.00)
2,322.73

5,000.00

2,576.65
893.04

Schedule 2
4 of 25

CITY OF OSAWATOMIE, KANSAS
EMPLOYEE BENEFITS FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Ad Valorem Property Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax
Neighborhood Revitalization
Other Receipts
Reimbursed Expense

$

Actual

854,605.31
36,407.08
45,805.98
981.41
359.05
758.26
(8,737.96)

$

880,821.73
35,975.17
55,052.19
948.98
117.79
594.55
(13,486.86)

Variance Over
(Under)

Budget

$

929,706.00
15,000.00
49,606.00
795.00
411.00
684.00
86.00
-

$

19,635.00

388.21

Total Receipts

949,814.13

960,411.76

$

996,288.00

$

(35,876.24)

Expenditures
General Government
Personal Services
Contractual Services
Cash Basis Reserve

686,142.04
34,453.62
-

673,843.99
32,555.51
-

$

946,288.00
30,000.00
30,000.00

$

(272,444.01)
2,555.51
(30,000.00)

Total Expenditures

720,595.66

706,399.50

$

1,006,288.00

$

(299,888.50)

Receipts Over(Under) Expenditures

229,218.47

254,012.26

Unencumbered Cash, Beginning
Unencumbered Cash, Ending

$

229,218.47

229,218.47

$

- 24 -

483,230.73

-

(48,884.27)
20,975.17
5,446.19
153.98
(293.21)
(89.45)
(86.00)
(13,486.86)
388.21

Schedule 2
5 of 25

CITY OF OSAWATOMIE, KANSAS
SPECIAL PARKS AND RECREATION FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Delinquent Tax
Local Alcoholic Liquor Tax
Other Receipts
Donations

$

Actual

3.76
3,874.22

$

5,000.00

Variance Over
(Under)

Budget

55.06
3,569.91

$

-

4,163.00

$

-

55.06
(593.09)
-

Total Receipts

8,877.98

3,624.97

$

4,163.00

$

(538.03)

Expenditures
Culture and Recreation
Facilities
Contractual Services
Commodities
Capital Outlay

16,859.10
1,121.02
361.40

11,699.28
413.75
-

$

17,101.00
6,000.00
1,250.00

$

(5,401.72)
(5,586.25)
(1,250.00)

Total Expenditures

18,341.52

12,113.03

$

24,351.00

$

(12,237.97)

Receipts Over(Under) Expenditures

(9,463.54)

(8,488.06)

Unencumbered Cash, Beginning

36,187.32

26,723.78

Unencumbered Cash, Ending

$

26,723.78

$

- 25 -

18,235.72

Schedule 2
6 of 25

CITY OF OSAWATOMIE, KANSAS
TOURISM FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Transient Guest Tax
Charges for Services
Rental Income
Sponsorship Income
Ticket Sales
Entry Fees
Other Receipts
Donations
Reimbursed Expense
Miscellaneous
Operating Transfers from:
Golf Course Fund
Electric Utility Fund

$

Total Receipts

Actual

15,614.96

$

13,552.71

Budget

$

15,000.00

(1,447.29)

300.00
45,050.00
3,697.00
1,140.00

60,000.00
3,500.00
-

300.00
(14,950.00)
197.00
1,140.00

12,203.61
79.52
2,540.00

10,500.30
437.55

50,000.00
1,600.00

(39,499.70)
(1,162.45)

48,000.00
40,000.00

10,000.00
83,201.00

45,201.00
-

(35,201.00)
83,201.00

176,352.09

167,878.56

$

175,301.00

$

(7,422.44)

75,285.66
21,475.14
-

80,369.19
3,002.65
-

$

$

(57,480.81)
(30,222.35)
(500.00)

33,916.67

40,535.79

137,850.00
33,225.00
500.00
-

15,486.88
30,485.97
-

18,056.08
24,816.00
-

5,000.00

Total Expenditures

176,650.32

166,779.71

Receipts Over(Under) Expenditures

(298.23)

1,098.85

Unencumbered Cash, Beginning

396.11

97.88

$

$

60.00
53,000.00
3,949.00
905.00

Expenditures
John Brown Cabin
Contractual Services
Commodities
Capital Outlay
John Brown Jamboree
Contractual Services
Lights on the Lake
Contractual Services
Commodities
Cash Basis Reserve

Unencumbered Cash, Ending

Variance Over
(Under)

97.88

$

- 26 -

1,196.73

$

176,575.00

40,535.79
18,056.08
24,816.00
(5,000.00)
$

(9,795.29)

Schedule 2
7 of 25

CITY OF OSAWATOMIE, KANSAS
POLICE SEIZURES FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Other Receipts
Miscellaneous

$

Current
Year
Actual

$

-

-

Total Receipts

-

-

Expenditures
General Government
Capital Outlay

-

-

Total Expenditures

-

-

Receipts Over(Under) Expenditures

-

-

Unencumbered Cash, Beginning
Unencumbered Cash, Ending

1,019.00
$

1,019.00

1,019.00
$

- 27 -

1,019.00

Schedule 2
8 of 25

CITY OF OSAWATOMIE, KANSAS
OPIOID SETTLEMENT FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Other Receipts
Miscellaneous

$

Current
Year
Actual

14,580.72

$

6,183.58

Total Receipts

14,580.72

6,183.58

Expenditures
General Government
Contractual Services
Commodities

15.00
3,519.75

26,072.82

Total Expenditures

3,534.75

26,072.82

Receipts Over(Under) Expenditures

11,045.97

(19,889.24)

Unencumbered Cash, Beginning

12,824.93

23,870.90

Unencumbered Cash, Ending

$

23,870.90

$

- 28 -

3,981.66

Schedule 2
9 of 25

CITY OF OSAWATOMIE, KANSAS
STREET IMPROVEMENT FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Motor Fuel Tax
Sales Tax
Intergovernmental
County Connecting Links
Other Receipts
Reimbursed Expense

$

Actual

115,237.69
310,815.41

$

5,100.00

Total Receipts

Budget

113,980.35
359,491.31

$

(1,939.65)
73,491.31
-

-

-

431,403.10

478,571.66

$

407,020.00

$

71,551.66

28,503.18
13,080.57
325,059.53

19,874.25
59,277.47
317,619.16

$

447,228.00
47,500.00
20,319.00
945.00

$

(427,353.75)
11,777.47
317,619.16

20,319.34
945.15

20,781.44
21,413.75

400,000.00

16,843.19

Total Expenditures

787,907.77

455,809.26

Receipts Over(Under) Expenditures

(356,504.67)

22,762.40

Unencumbered Cash, Beginning

501,288.57

144,783.90

$

115,920.00
286,000.00
5,100.00

-

Expenditures
Street Improvements
Contractual Services
Commodities
Capital Outlay
Debt Service
Principal
Interest
Operating Transfer to
Capital Improvements
Street Fund

Unencumbered Cash, Ending

$

5,100.00

250.00

Variance Over
(Under)

144,783.90

$

- 29 -

167,546.30

462.44
20,468.75

$

515,992.00

16,843.19
$

(60,182.74)

Schedule 2
10 of 25

CITY OF OSAWATOMIE, KANSAS
GOLF COURSE FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Charges for Services
Golf Course Sheds
Membership Fees
Green Fees
Golf Cart Fees
Sales Tax
Driving Range
Concessions
Tournaments
Pro Shop
Other Fees
Use of Money and Property
Sales of Assets
Finance Lease Proceeds
Other Receipts
Reimbursed Expense
Donations
Miscellaneous

$

Actual

3,125.00
65,655.20
213,070.18
147,257.28
29,654.39
15,049.98
93,186.38
70,962.23
20,138.22
9,357.61

$

3,370.80
82,256.10
239,078.05
143,713.27
29,209.34
16,295.98
88,351.82
74,146.73
22,320.13
7,502.86

Variance Over
(Under)

Budget

$

238,831.00
73,449.00
142,366.00
22,756.00
84,010.00
73,040.00
20,857.00
-

$

(235,460.20)
8,807.10
239,078.05
1,347.27
6,453.34
16,295.98
4,341.82
1,106.73
1,463.13
7,502.86

1,000.00
-

9,750.00

290,000.00

(280,250.00)

444.94
2,569.77

100.00
320.00
2,523.59

4,030.00

100.00
320.00
(1,506.41)

671,471.18

718,938.67

$

949,339.00

$

(230,400.33)

215,097.44
123,089.54
150,526.27
219.99

219,627.07
141,897.14
160,654.10
192,404.52

$

265,000.00
95,000.00
200,000.00
305,000.00

$

(45,372.93)
46,897.14
(39,345.90)
(112,595.48)

49,282.90
9,680.06
-

164,368.70
8,031.65
-

169,280.00
8,032.00
5,295.00
55,000.00

(4,911.30)
(0.35)
(5,295.00)
(55,000.00)

48,000.00

10,000.00

20,000.00

(10,000.00)

Total Expenditures

595,896.20

896,983.18

Receipts Over(Under) Expenditures

75,574.98

(178,044.51)

Unencumbered Cash, Beginning

302,554.46

378,129.44

Total Receipts
Expenditures
Culture and Recreation
Personal Services
Contractual Services
Commodities
Capital Outlay
Debt Service
Principal
Interest
Cash Reserve
Miscellaneous
Operating Transfer to
Tourism Fund

Unencumbered Cash, Ending

$

378,129.44

$

- 30 -

200,084.93

$

1,122,607.00

$

(225,623.82)

Schedule 2
11 of 25

CITY OF OSAWATOMIE, KANSAS
CAPITAL IMPROVEMENTS GENERAL FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Other Receipts
Donations

$

Current
Year
Actual

1,051.70

$

935.00

1,051.70

935.00

Expenditures
Capital Projects
Capital Outlay

347.44

541.97

Total Expenditures

347.44

541.97

Receipts Over(Under) Expenditures

704.26

393.03

Unencumbered Cash, Beginning

28.08

732.34

Total Receipts

Unencumbered Cash, Ending

$

732.34

$

- 31 -

1,125.37

Schedule 2
12 of 25

CITY OF OSAWATOMIE, KANSAS
CAPITAL IMPROVEMENTS WATER FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Use of Money and Property
Bond Proceeds

$

Total Receipts

Current
Year
Actual

$

-

Expenditures
Capital Projects
Capital Outlay
Debt Service
Interest
Operating Transfer to
Capital Improvements
Street Fund

1,955,259.00
1,955,259.00

1,038,026.21

1,357,847.33

112,849.43

119,895.21

-

102,020.72

Total Expenditures

1,150,875.64

1,579,763.26

Receipts Over(Under) Expenditures

(1,150,875.64)

375,495.74

Unencumbered Cash, Beginning

1,304,520.52

153,644.88

Unencumbered Cash, Ending

$

153,644.88

$

- 32 -

529,140.62

Schedule 2
13 of 25

CITY OF OSAWATOMIE, KANSAS
CAPITAL IMPROVEMENTS SEWER FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Use of Money and Property
Revolving Loan Proceeds
Bond Proceeds
Intergovernmental
BASE Grant
CDBG Grant
Other Receipts
County Reimbursement

$

Current
Year
Actual

168,626.13
250,000.00

$

-

1,500,000.00
19,422.31

-

-

Total Receipts

250,000.00

1,938,048.44

250,000.00

344,660.25

1,870,353.28

5,882.00

12,375.00

Expenditures
Capital Projects
Capital Outlay
Debt Service
Interest
Operating Transfer to
General Obligation
Bond and Interest Fund

100,000.00

Total Expenditures

450,542.25

1,882,728.28

Receipts Over(Under) Expenditures

1,487,506.19

(1,632,728.28)

Unencumbered Cash, Beginning

159,690.91

1,647,197.10

Unencumbered Cash, Ending

$

1,647,197.10

-

$

- 33 -

14,468.82

Schedule 2
14 of 25

CITY OF OSAWATOMIE, KANSAS
CAPITAL IMPROVEMENTS STREET FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Taxes and Shared Receipt
County Sales Tax
Use of Money and Property
Interest Income
Intergovernmental
Connecting Links
Operating Transfer from
Capital Improvements
Water Fund
Street Improvement Fund

$

Current
Year
Actual

500,000.00

$

135,426.57

97,937.99

1,500,000.00

-

400,000.00

102,020.72
16,843.19

Total Receipts

2,535,426.57

216,801.90

Expenditures
Capital Projects
Capital Outlay
Debt Service
Interest

4,486,703.84

646,861.32

112,849.42

85,973.28

Total Expenditures

4,599,553.26

732,834.60

Receipts Over(Under) Expenditures

(2,064,126.69)

(516,032.70)

Unencumbered Cash, Beginning

2,612,798.04

548,671.35

Unencumbered Cash, Ending

$

548,671.35

$

- 34 -

32,638.65

Schedule 2
15 of 25

CITY OF OSAWATOMIE, KANSAS
CAPITAL IMPROVEMENTS GRANT FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Other Receipt
Grants

$

Total Receipts

Current
Year
Actual

55,378.21

$

55,378.21

-

Expenditures
Capital Projects
Capital Outlay

765.00

58,170.00

Total Expenditures

765.00

58,170.00

Receipts Over(Under) Expenditures

54,613.21

(58,170.00)

Unencumbered Cash, Beginning

3,556.79

58,170.00

Unencumbered Cash, Ending

$

58,170.00

$

- 35 -

-

Schedule 2
16 of 25

CITY OF OSAWATOMIE, KANSAS
CAPITAL IMPROVEMENTS SPECIAL PROJECTS FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Use of Money and Property
Finance Lease Proceeds
Interest Income

$

Current
Year
Actual

87,398.20

$

290,000.00
77,899.55

Total Receipts

87,398.20

367,899.55

Expenditures
Capital Projects
Capital Outlay
Debt Service
Interest

22,445.64

409,220.28

79,299.59

73,933.12

Total Expenditures

101,745.23

483,153.40

Receipts Over(Under) Expenditures

(14,347.03)

(115,253.85)

1,778,085.17

1,763,738.14

Unencumbered Cash, Beginning
Unencumbered Cash, Ending

$

1,763,738.14

$

- 36 -

1,648,484.29

Schedule 2
17 of 25

CITY OF OSAWATOMIE, KANSAS
CAPITAL IMPROVEMENTS TECHNOLOGY FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Charges for Services
Technology Fees
Other Receipts
Grants
Operating Transfer from
Public Safety Equipment Fund

$

Current
Year
Actual

38,715.60

$

56,000.00

38,777.76
-

14,000.00

14,000.00

Total Receipts

108,715.60

52,777.76

Expenditures
Capital Projects
Capital Outlay

95,658.76

32,849.90

Total Expenditures

95,658.76

32,849.90

Receipts Over(Under) Expenditures

13,056.84

19,927.86

Unencumbered Cash, Beginning

61,706.76

74,763.60

Unencumbered Cash, Ending

$

74,763.60

$

- 37 -

94,691.46

Schedule 2
18 of 25

CITY OF OSAWATOMIE, KANSAS
RHID FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Prior
Year
Actual
Receipts
Use of Money and Property
Bond Proceeds

$

Current
Year
Actual

-

$

1,533,000.00

Total Receipts

-

1,533,000.00

Expenditures
Capital Projects
Capital Outlay

-

1,235,295.53

Total Expenditures

-

1,235,295.53

Receipts Over(Under) Expenditures

-

297,704.47

Unencumbered Cash, Beginning

-

Unencumbered Cash, Ending

$

-

$

- 38 -

297,704.47

Schedule 2
19 of 25

CITY OF OSAWATOMIE, KANSAS
PUBLIC SAFETY EQUIPMENT FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Ad Valorem Property Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Sales Tax
Use of Money and Property
Lease Proceeds
Rentals
Other Receipts
Donations
Miscellaneous

$

Actual

(7.85)
1,132.47
1,494.14
30.82
17.86
22.41
155,407.71

$

635,000.00
4,680.00

Variance Over
(Under)

Budget

4.04
658.43
357.29
4.10
2.98
179,745.65

$

-

500.00
150,000.00

$

-

4.04
158.43
357.29
4.10
2.98
29,745.65
-

2,000.00
-

12,385.00
7,020.00

799,777.56

200,177.49

$

150,500.00

$

49,677.49

7,008.16
649,199.00

1,446.69
39,666.68

$

25,000.00

$

1,446.69
14,666.68

67,800.24
18,619.42

87,384.55
32,216.97

91,375.00
28,625.00

14,000.00

14,000.00

14,000.00

7,105.00
-

7,105.00
-

7,105.00
16,204.00

Total Expenditures

763,731.82

181,819.89

Receipts Over(Under) Expenditures

36,045.74

18,357.60

Unencumbered Cash, Beginning

171,879.99

207,925.73

Total Receipts
Expenditures
General Government
Commodities
Capital Outlay
Debt Services
Principal
Interest
Operating Transfers to:
Capital Improvements
Technology Fund
General Obligation
Bond and Interest Fund
Cash Reserve

Unencumbered Cash, Ending

$

207,925.73

$

- 39 -

226,283.33

-

$

182,309.00

12,385.00
7,020.00

(3,990.45)
3,591.97

(16,204.00)
$

(489.11)

Schedule 2
20 of 25

CITY OF OSAWATOMIE, KANSAS
GENERAL OBLIGATION BOND AND INTEREST FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Taxes and Shared Receipts
Ad Valorem Property Tax
Delinquent Tax
Motor Vehicle Tax
Recreational Vehicle Tax
16/20M Vehicle Tax
Commercial Vehicle Tax
Watercraft Tax
Neighborhood Revitalization
Use of Monety and Property
Interest
Operating Transfers from:
Sewer Utility Fund
Public Safety Equipment Fund
Capital Improvements
Sewer Fund
Water Utility Fund

$

Actual

676,102.36
36,906.11
48,551.92
995.75
613.09
716.01
(6,913.23)

$

-

Variance Over
(Under)

Budget

997,745.24
32,711.68
45,147.98
769.08
92.04
470.38
(15,283.07)

$

-

1,053,531.00
15,000.00
39,247.00
629.00
325.00
541.00
68.00
-

$

(55,785.76)
17,711.68
5,900.98
140.08
(232.96)
(70.62)
(68.00)
(15,283.07)

288,000.00

(288,000.00)

417,816.84
7,105.00

477,992.02
7,105.00

477,992.00
7,105.00

0.02
-

100,000.00
66,515.00

70,270.00

-

Total Receipts

1,348,408.85

70,270.00
1,617,020.35

Expenditures
Debt Service
Bond Principal
Bond Interest
Commissions and Postage
Cash Basis Reserve

1,213,804.05
362,443.31
3,701.25
-

Total Expenditures

$

1,952,708.00

$

(335,687.65)

1,228,219.90
335,677.46
3,701.25
-

$

1,229,000.00
623,708.00
100,000.00

$

(780.10)
(288,030.54)
3,701.25
(100,000.00)

1,579,948.61

1,567,598.61

$

1,952,708.00

$

(385,109.39)

Receipts Over(Under) Expenditures

(231,539.76)

49,421.74

Unencumbered Cash, Beginning

260,655.29

29,115.53

Unencumbered Cash, Ending

$

29,115.53

$

- 40 -

78,537.27

Schedule 2
21 of 25

CITY OF OSAWATOMIE, KANSAS
ELECTRIC UTILITY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Charges for Services
Electric Charges
Sales Tax
Pole Attachment Agreements
Late Fees
Other Charges
Use of Money and Property
Interest Income
Other Receipts
Miscellaneous
Reimbursed Expense
Total Receipts
Expenditures
Administration
Personal Services
Contractual Services
Commodities
Electric Production
Personal Services
Contractual Services
Commodities
Capital Outlay
Electric Distribution
Personal Services
Contractual Services
Commodities
Capital Outlay
Debt Service
Principal
Interest
Commissions and Postage

$

Actual

4,104,246.07
143,982.64
22,057.80
61,198.55
73,771.48

$

4,505,341.90
153,377.04
22,878.53
60,438.23
83,312.05

Variance Over
(Under)

Budget

$

4,995,895.00
158,350.00
22,200.00
-

$

(490,553.10)
(4,972.96)
678.53
60,438.23
83,312.05

9,393.36

8,703.31

6,540.00

2,163.31

4,052.76
29,405.22

94.90
88,798.95

100.00
-

(5.10)
88,798.95

4,448,107.88

4,922,944.91

$

5,183,085.00

$

(260,140.09)

196,163.93
432,407.17
30,063.66

245,900.67
398,848.03
1,766.16

$

146,925.00
378,050.00
1,800.00

$

98,975.67
20,798.03
(33.84)

34,637.97
1,879,283.71
14,118.64
23,548.70

13,289.87
2,149,387.39
17,179.17
1,715.95

47,926.00
2,264,416.00
17,850.00
-

(34,636.13)
(115,028.61)
(670.83)
1,715.95

340,689.65
93,429.75
325,939.87
624,088.31

378,445.31
176,238.83
251,313.22
167,849.91

455,149.00
179,334.00
205,350.00
325,000.00

(76,703.69)
(3,095.17)
45,963.22
(157,150.09)

125,938.33
16,421.40
-

130,488.26
10,207.36
1.25

66,155.00
12,603.00
-

64,333.26
(2,395.64)
1.25

- 41 -

Schedule 2
21 of 25 (Continued)

CITY OF OSAWATOMIE, KANSAS
ELECTRIC UTILITY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Expenditures (Continued)
Operating Transfers to:
General Fund
Electric Utility Debt
Service Fund
Tourism Fund
Cash Basis Reserve

$

Actual

100,000.00

$

280,000.00

315,480.38
40,000.00
-

436,800.00
83,201.00
-

Total Expenditures

4,592,211.47

4,742,632.38

Receipts Over(Under) Expenditures

(144,103.59)

180,312.53

Unencumbered Cash, Beginning

165,486.56

21,382.97

Unencumbered Cash, Ending

$

21,382.97

$

- 42 -

201,695.50

Variance Over
(Under)

Budget

$

150,000.00

$

426,900.00
47,201.00
250,000.00
$

4,974,659.00

130,000.00
9,900.00
36,000.00
(250,000.00)

$

(232,026.62)

Schedule 2
22 of 25

CITY OF OSAWATOMIE, KANSAS
ELECTRIC UTILITY DEBT SERVICE FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Operating Transfers from
Electric Utility Fund

$

Actual

315,480.38

$

Variance Over
(Under)

Budget

436,800.00

$

426,900.00

$

9,900.00
9,900.00

Total Receipts

315,480.38

436,800.00

$

426,900.00

$

Expenditures
Debt Service
Principal
Interest

285,000.00
147,000.00

300,000.00
137,025.00

$

300,000.00
137,025.00

$

-

Total Expenditures

432,000.00

437,025.00

$

437,025.00

$

-

Receipts Over(Under) Expenditures

(116,519.62)

(225.00)

Unencumbered Cash, Beginning

274,707.23

158,187.61

Unencumbered Cash, Ending

$

158,187.61

$

- 43 -

157,962.61

Schedule 2
23 of 25

CITY OF OSAWATOMIE, KANSAS
WATER UTILITY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Charges for Services
Water Sales
Sales Tax
Water Protection Tax
Late Fees
Other Charges
Use of Money and Property
Rental Income
Other Receipts
Miscellaneous
Reimbursed Expense
Total Receipts
Expenditures
Administration
Personal Services
Contractual Services
Commodities
Water Treatment
Personal Services
Contractual Services
Commodities
Capital Outlay
Water Distribution
Personal Services
Contractual Services
Commodities
Capital Outlay

$

Actual

1,569,251.29
917.08
13,795.85
20,065.63
15,699.49

$

2,175,855.75
880.03
16,317.89
25,768.38
14,802.03

Variance Over
(Under)

Budget

$

2,292,246.00
880.00
16,800.00
27,336.00
-

$

7,500.00

7,500.00

13,866.88

500.00
9,025.94

1,641,096.22

2,250,650.02

$

2,353,662.00

$

(103,011.98)

198,342.10
71,939.02
30,063.66

236,801.04
49,876.46
-

$

117,723.00
52,183.00
1,000.00

$

119,078.04
(2,306.54)
(1,000.00)

316,386.73
241,217.63
177,885.46
31,494.94

262,690.25
179,188.47
178,920.55
13,533.50

335,108.00
200,420.00
183,880.00
9,000.00

(72,417.75)
(21,231.53)
(4,959.45)
4,533.50

109,124.49
57,724.30
150,636.79
4,960.75

73,737.94
77,070.73
133,549.73
339,974.02

162,169.00
70,697.00
165,720.00
330,000.00

(88,431.06)
6,373.73
(32,170.27)
9,974.02

- 44 -

-

(116,390.25)
0.03
(482.11)
(1,567.62)
14,802.03
7,500.00

7,375.00
9,025.00

(6,875.00)
0.94

Schedule 2
23 of 25 (Continued)

CITY OF OSAWATOMIE, KANSAS
WATER UTILITY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Expenditures (Continued)
Operating Transfers to:
General Obligation Bond
and Interest Fund
Cash Basis Reserve

$

Actual

$

70,270.00
96,245.00

$

(96,245.00)

1,456,290.87

1,615,612.69

$

1,794,415.00

$

(178,802.31)

Receipts Over(Under) Expenditures

184,805.35

635,037.33

Unencumbered Cash, Beginning

23,404.26

208,209.61

Unencumbered Cash, Ending

$

208,209.61

$

Budget

70,270.00
-

Total Expenditures

66,515.00
-

Variance Over
(Under)

$

- 45 -

843,246.94

Schedule 2
24 of 25

CITY OF OSAWATOMIE, KANSAS
REFUSE UTILITY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Charges for Services
Refuse Fees
Other Receipts
Miscellaneous

$

Actual

409,589.80

$

413,948.82

Variance Over
(Under)

Budget

$

443,000.00

$

1,492.50

1,374.61

Total Receipts

411,082.30

415,323.43

$

443,000.00

$

(27,676.57)

Expenditures
Collections
Contractual Services
Cash Basis Reserve

401,483.04
-

400,217.25
-

$

400,000.00
96,217.00

$

217.25
(96,217.00)

Total Expenditures

401,483.04

400,217.25

$

496,217.00

$

(95,999.75)

Receipts Over(Under) Expenditures

9,599.26

15,106.18

Unencumbered Cash, Beginning

12,217.45

21,816.71

Unencumbered Cash, Ending

$

21,816.71

$

- 46 -

36,922.89

-

(29,051.18)
1,374.61

Schedule 2
25 of 25

CITY OF OSAWATOMIE, KANSAS
SEWER UTILITY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Receipts
Charges for Services
Sewer Charges
Late Fees
Other Receipts
Reimbursed Expense
Miscellaneous
Total Receipts
Expenditures
Collections
Personal Services
Contractual Services
Commodities
Capital Outlay
Administration
Personal Services
Contractual Services
Commodities
Operations
Personal Services
Contractual Services
Commodities
Capital Outlay
Debt Service
Principal
Interest
Cash Basis Reserve

$

Actual

1,237,012.07
19,733.06

$

Budget

1,224,779.57
17,516.64

$

3,000.00
-

-

Variance Over
(Under)

1,226,816.00
14,000.00

$

1,500.00

(2,036.43)
3,516.64
3,000.00
(1,500.00)

1,256,745.13

1,245,296.21

$

1,242,316.00

$

2,980.21

85,157.62
65,266.59
64,308.11
25,798.37

75,728.00
48,774.75
51,314.13
321,674.03

$

159,176.00
61,006.00
33,550.00
173,733.00

$

(83,448.00)
(12,231.25)
17,764.13
147,941.03

81,031.63
40,751.69
30,063.66

94,797.41
18,699.92
-

45,702.00
52,575.00
-

49,095.41
(33,875.08)
-

101,152.50
151,204.95
23,408.04
-

121,548.06
177,124.53
15,957.96
-

106,644.00
170,325.00
40,450.00
174,000.00

14,904.06
6,799.53
(24,492.04)
(174,000.00)

108,676.00

(108,676.00)

346,000.00
5,882.00
-

- 47 -

-

Schedule 2
25 of 25 (Continued)

CITY OF OSAWATOMIE, KANSAS
SEWER UTILITY FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
For the Year Ended December 31, 2025
(With Comparative Actual Amounts for the Prior Year Ended December 31, 2024)
Current Year
Prior
Year
Actual
Expenditures (Continued)
Operating Transfers to:
General Fund
General Obligation
Bond and Interest Fund

$

Actual

$

-

Budget

-

417,816.84

477,992.02

Total Expenditures

1,437,842.00

1,403,610.81

Receipts Over(Under) Expenditures

(181,096.87)

(158,314.60)

Unencumbered Cash, Beginning

360,972.18

179,875.31

Unencumbered Cash, Ending

$

179,875.31

$

- 48 -

Variance Over
(Under)

21,560.71

$

60,000.00

$

477,992.00
$

1,663,829.00

(60,000.00)
0.02

$

(260,218.19)

Schedule 3

CITY OF OSAWATOMIE, KANSAS
AGENCY FUNDS
Schedule of Receipts and Disbursements
Regulatory Basis
For the Year Ended December 31, 2025
Beginning
Cash Balance

Fund
Cafeteria 125
Court ADSAP
Court Bonds
Evidence Liability
Fire Department Account
Forfeiture
Fire Insurance Proceeds
Rural Fire

Receipts

Disbursements

Ending
Cash Balance

$

71,188.02
7,243.50
28,529.00
12,899.79
1,525.11
14,514.15
(24,764.32)

$

140,270.85
36,120.00
7,023.11
1,767.26
10,050.00
3,691.75

$

85,925.78
19,820.00
4,565.21
500.00
10,050.00
-

$

125,533.09
7,243.50
44,829.00
12,899.79
3,983.01
15,781.41
(21,072.57)

$

111,135.25

$

198,922.97

$

120,860.99

$

189,197.23

- 49 -

ASSISTANCE
LISTING
NUMBER

96703002/96703003

Not assigned

66.468

21.027

$

-

-

-

-

-

-

-

PROVIDED
TO
SUB-RECIPIENTS

SP-1300-25 035251311
20.600
$
SP-1300-26 035261311
20.600
Total Highway Safety Cluster and 20.600

PASS-THROUGH
ENTITY IDENTIFYING
NUMBER

$

$

- 50 -

NOTE B -- INDIRECT COSTS
The City of Osawatomie, Kansas did not elect to use the de minimis cost rate allowed under Section 200.414(f) of the Uniform Guidance.

NOTE A -- BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Osawatomie, Kansas
and is presented on the cash basis of accounting modified for encumbrances. The information in this schedule is presented in
accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the regulatory basis financial statement.

TOTAL ALL PROGRAMS

Total Environmental Protection Agency

ENVIRONMENTAL PROTECTION AGENCY
Passed through the Kansas Dept. of Health and Environment:
Drinking Water State Revolving Fund

Total U.S. Department of the Treasury

U.S. DEPARTMENT OF THE TREASURY
Passed through the Kansas Dept. of Commerce
BASE Grant - COVID-19

Total U.S. Department of Transportation

U.S. DEPARTMENT OF TRANSPORTATION
Passed through the Kansas Dept. of Transportation
Highway Safety Cluster
Special Traffic Enforcement Program
Special Traffic Enforcement Program

FEDERAL GRANTOR/ PASS THROUGH GRANTOR/
PROGRAM TITLE

CITY OF OSAWATOMIE, KANSAS
Schedule of Expenditures of Federal Awards
For the Year Ended December 31, 2025

1,960,250.29

1,955,259.00

1,955,259.00

-

-

4,991.29

3,500.00
1,491.29
4,991.29

CASH
RECEIPTS

$

$

2,472,723.29

967,732.00

967,732.00

1,500,000.00

1,500,000.00

4,991.29

3,500.00
1,491.29
4,991.29

DISBURSEMENTS/
EXPENDITURES

JARRED, GILMORE & PHILLIPS, PA
CERTIFIED PUBLIC ACCOUNTANTS

REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED
ON AN AUDIT OF THE FINANCIAL STATEMENT PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
INDEPENDENT AUDITOR’S REPORT
Honorable Mayor and City Council
City of Osawatomie, Kansas
We have audited, in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States (Government
Auditing Standards), the financial statement of the City of Osawatomie, Kansas, as of and for
the year ended December 31, 2025 and the related notes to the financial statement, which
collectively comprise the City’s basic financial statement, and have issued our report thereon
dated April 1, 2026.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statement, we considered the City’s
internal control over financial reporting (internal control) as a basis for designing audit
procedures that are appropriate in the circumstances for the purpose of expressing our opinion
on the financial statement, but not for the purpose of expressing an opinion on the
effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the
effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the City’s financial statement will not be prevented,
or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control
that might be material weaknesses or, significant deficiencies. Given these limitations, during
our audit we did not identify any deficiencies in internal control that we consider to be material
weaknesses. However, material weaknesses or significant deficiencies may exist that were not
identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statement is free
from material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements, noncompliance with which could have a
direct and material effect on the financial statement. However, providing an opinion on
compliance with those provisions was not an objective of our audit, and accordingly, we do not
express such an opinion. The results of our tests disclosed no instances of noncompliance or
other matters that are required to be reported under Government Auditing Standards.

- 51 -

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the City’s internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the City’s internal
control and compliance. Accordingly, this communication is not suitable for any other purpose.

JARRED, GILMORE & PHILLIPS, PA
Certified Public Accountants
Chanute, Kansas
April 1, 2026

- 52 -

JARRED, GILMORE & PHILLIPS, PA
CERTIFIED PUBLIC ACCOUNTANTS

REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON
INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
INDEPENDENT AUDITOR’S REPORT
Honorable Mayor and City Council
City of Osawatomie, Kansas
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Osawatomie, Kansas’ compliance with the types of compliance
requirements identified as subject to audit in the OMB Compliance Supplement that could have
a direct and material effect on each of the City of Osawatomie, Kansas’ major federal programs
for the year ended December 31, 2025. City of Osawatomie, Kansas’ major federal programs are
identified in the summary of auditor’s results section of the accompanying schedule of findings
and questioned costs.
In our opinion, the City of Osawatomie, Kansas complied, in all material respects, with the
compliance requirements referred to above that could have a direct and material effect on each
of its major federal programs for the year ended December 31, 2025.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America (GAAS); the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United
States (Government Auditing Standards), and the audit requirements of Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those
standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for
the Audit of Compliance section of our report.
We are required to be independent of the City of Osawatomie, Kansas and to meet our other
ethical responsibilities, in accordance with relevant ethical requirements relating to our audit.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion on compliance for each major federal program. Our audit does not provide
a legal determination of the City of Osawatomie, Kansas’ compliance with the compliance
requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the
design, implementation, and maintenance of effective internal control over compliance with the
requirements of laws, statutes, regulations, rules, and provisions of contracts or grant
agreements applicable to the City of Osawatomie, Kansas’ federal programs.

- 53 -

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with
the compliance requirements referred to above occurred, whether due to fraud or error, and
express an opinion on the City of Osawatomie, Kansas’ compliance based on our audit.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore
is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing
Standards, and the Uniform Guidance will always detect material noncompliance when it
exists. The risk of not detecting material noncompliance resulting from fraud is higher than for
that resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Noncompliance with the compliance
requirements referred to above is considered material if there is a substantial likelihood that,
individually or in the aggregate, it would influence the judgment made by a reasonable user of
the report on compliance about the City of Osawatomie, Kansas’ compliance with the
requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the
Uniform Guidance, we:





Exercise professional judgment and maintain professional skepticism throughout
the audit.
Identify and assess the risks of material noncompliance, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the City of
Osawatomie, Kansas’ compliance with the compliance requirements referred to
above and performing such other procedures as we considered necessary in the
circumstances.
Obtain an understanding of the City of Osawatomie, Kansas’ internal control over
compliance relevant to the audit in order to design audit procedures that are
appropriate in the circumstances and to test and report on internal control over
compliance in accordance with the Uniform Guidance, but not for the purpose of
expressing an opinion on the effectiveness of the City of Osawatomie, Kansas’
internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and any significant deficiencies and
material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing
their assigned functions, to prevent, or detect and correct, noncompliance with a type of
compliance requirement of a federal program on a timely basis. A material weakness in internal
control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type
of compliance requirement of a federal program will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency in internal control over compliance is a
deficiency, or a combination of deficiencies, in internal control over compliance with a type of
compliance requirement of a federal program that is less severe than a material weakness in
internal control over compliance, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control over compliance was for the limited purpose described in
the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed
to identify all deficiencies in internal control over compliance that might be material
weaknesses or significant deficiencies in internal control over compliance. Given these
limitations, during our audit we did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses, as defined above. However, material
weaknesses or significant deficiencies in internal control over compliance may exist that were
not identified.

- 54 -

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of
internal control over compliance. Accordingly, no such opinion is expressed.
Purpose of This Report
The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other
purpose.

JARRED, GILMORE & PHILLIPS, PA
Certified Public Accountants
Chanute, Kansas
April 1, 2026

- 55 -

CITY OF OSAWATOMIE, KANSAS
Schedule of Findings and Questioned Costs
December 31, 2025
I. SUMMARY OF AUDITORS’ RESULTS
Financial Statement:
The auditor’s report expresses an adverse opinion on the basic financial statement of the
City of Osawatomie, Kansas on the Generally Accepted Accounting Principles (GAAP) basis
of accounting and an unmodified opinion on the regulatory basis of accounting.
Internal Control over Financial Reporting:
Material weakness(es) identified?
Significant deficiencies identified?

Yes
Yes

X
X

No
None
Reported

Noncompliance or other matters required to be
reported under Government Auditing Standards

Yes

X

No

Federal Awards:
Internal control over major programs:
Material weakness(es) identified?
Significant deficiencies identified?

Yes
Yes

X
X

No
None
Reported

The auditor’s report on compliance for the major federal award programs for the City of
Osawatomie, Kansas expresses an unmodified opinion.
Any audit findings disclosed that are required to
be reported in accordance with 2 CFR 200.516(a)?

Yes

X

No

Identification of major programs:
U.S. DEPARTMENT OF THE TREASURY
BASE Grant
Assistance Listing #21.027
The threshold for distinguishing Types A and B programs was $1,000,000.00.
Auditee qualified as a low risk auditee?
II.

FINANCIAL STATEMENT FINDINGS
NONE

III.

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
NONE

- 56 -

Yes

X

No

CITY OF OSAWATOMIE, KANSAS
Summary Schedule of Prior Audit Findings
For the Year Ended December 31, 2025
NONE

- 57 -

ACTION ITEM SUMMARY
Resolution 1376
City Manager

Item Number:
Date:
From:

10.A.
May 4, 2026
Bret Glendening

RE: Resolution 1376
RECOMMENDATION: Accept the 2025 Audit
DETAILS: Now that the audit has been formally presented to the governing body, a simple resolution
acknowledging and accepting the audit is recommended. This year, due to the expenditure of the BASE Grant,
which was a federal grant fund awarded through the State of Kansas, we were subject to the federal government
single audit requirements. The single audit is completed as part of the normal, annual audit that is required of
each public entity in Kansas that meets the statutory requirements to be subject to an audit.

RESOLUTION NO. 1376
A RESOLUTION ACCEPTING THE 2025 AUDIT
FOR THE CITY OF OSAWATOMIE, KANSAS
WHEREAS, the City of Osawatomie is an incorporated municipality in accordance with the laws
of the State of Kansas; and
WHEREAS, the City of is required to have an independent auditor examine its financial records
annually; and
WHEREAS, the City of Osawatomie’s auditor, Jarred, Gilmore and Phillips, PA. has recently
completed is examination of the 2025 financial records for the City of Osawatomie, Kansas.
NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF
OSAWATOMIE:
SECTION ONE. That the Governing Body of the City of Osawatomie, Kansas hereby accepts the
2025 Audit of the City’s financial records as presented by Jarred, Gilmore & Phillips, P.A.
PASSED AND APPROVED by the Governing Body of the City of Osawatomie, Kansas, this 14th
day of May 2026, a majority voting in favor of.
APPROVED and signed by the Mayor.
____________________________________
Nick Hampson, Mayor
(SEAL)
ATTEST:

______________________________
Tammy Seamands, City Clerk

ACTION ITEM SUMMARY
Resolution 1377
City Manager

Item Number:
Date:
From:

10.B.
May 4, 2026
Bret Glendening

RE: Accepting bids for demolition and removal of condemned properties
RECOMMENDATION: Authorize the contract for demolition
DETAILS: City staff requested sealed bids for the demolition and removal of condemned properties from each
properly licensed contractor with the City of Osawatomie.
We received the following three bids:
Harvey Brothers
2K Farms & Excavating
Denton Excavating

$78,500.00
$57,050.00
$49,200.00

Due to the discrepancy in pricing and the tonnage, we called the low bidder to confirm that his prices per
structure were firm, regardless of the tonnage and that confirmation was provided in writing. Staff recommend
awarding this work to Denton Excavating. The owner of 1130 Walnut has elected to demo the structure. As of
May 4th, the owner of 510 18th St. #2 has not provided any information to the city regarding the salvageability
of that trailer. The deadline set by the council at the public hearing was for this to happen within 60 days of the
condemnation hearing (May 11th). Additionally, as you heard at the council meeting, water was disconnected
to the property to repair a leak and then only reconnected to service 510 18th #2, leaving 610 18th #8 without
water.
Subsequently to the public hearing, the utilities were shut off for non-payment, so there is no water to the
property, and the electric service for the property provided power to a sump pump. Each of these structures
must be vacated in accordance with city code.

RESOLUTION NO. 1377
A RESOLUTION AWARDING THE DEMOLITION RFP TO DENTON EXCAVATING,
dba MIDLAND WRECKING FOR THE DEMOLITION AND REMOVAL OF
CONDEMNED PROPERTIES

WHEREAS, city staff requested bids for the demolition and removal of condemned properties; and
WHEREAS, city staff issued the RFP to properly licensed contractors registered with the city and bidders
who previously bid demolition work as well as published the RFP on the city’s website; and
WHEREAS, city staff received three bids, with the lowest bid being provided by Denton Excavating dba
Midland Wrecking of $49,200.00; and
WHEREAS, city staff expects at least two (2) of the properties bid for demolition to be demolished by the
owner.
NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF
OSAWATOMIE, KANSAS:

SECTION ONE: The City Council authorizes the City Manager to enter into a contract with Denton
Excavating dba Midland Wrecking for the demolition and removal of up to seven (7) condemned properties
located at: 316 E. Pacific ($4,950), 1130 Walnut ($8,175), 820 10th ($7,425), 715 Pacific ($13,000), 510 18th
Street #1 and #2 ($4,950 each) and 610 18th Street #8 ($5,750).
PASSED AND APPROVED by the Governing Body of the City of Osawatomie, Kansas, this 14th day of
May, 2026, a majority voting in favor of.
APPROVED and signed by the Mayor.
____________________________________
Nick Hampson, Mayor
(SEAL)
ATTEST:
______________________________
Tammy Seamands, City Clerk

ACTION ITEM SUMMARY
Resolution 1378
City Manager

Item Number:
Date:
From:

10.C.
May 4, 2026
Bret Glendening

RE: Resolution 1378
RECOMMENDATION: Action on 715 Pacific
DETAILS:
Staff recommend denying the request to salvage this house. However, if the council does give Mr. Reeves the
opportunity to rehab this home, that it do so with the following conditions:
1. Work begins on June 1 and must be completed by August 31.
2. $10,000 shall be deposited with the city to cover the costs of demolition in the event work is not
completed by August 31.
3. Permits shall be pulled.
4. Work to be performed shall include, but not be limited to:
a.
b.
c.
d.
e.

Repair or replacement of the foundation; to include jacking up the house if needed;
Replacement of any damaged floor joists;
Replacement of the roof, including adding additional trusses and/or new sheeting as needed;
Completely new electrical system;
Completely new plumbing from the meter to and throughout the house to remove any lead,
galvanized or copper pipes;
f. Gas system pressure tested and replaced if necessary;
g. New siding;
h. A lead paint and asbestos test shall be formed. Test results shall be provided to the city Building
Inspector and any lead or asbestos that is discovered shall be abated in accordance with state
environmental regulations;

RESOLUTION NO. 1378
A RESOLUTION REAFFIRMING THE FINDINGS OF MARCH 12TH
AND PROVIDING FOR AN ALTERNATIVE TO DEMOLITION OF THE
STRUCTURE
WHEREAS, the Enforcing Officer of the City of Osawatomie, Kansas, did on the 22nd day
of January 2026 file with the Governing Body of said City a statement in writing that a certain
structure, hereinafter described was abandoned or unsafe and dangerous; and
WHEREAS, the Governing Body did by Resolution No. 1344, dated the 22nd day of
January, 2026 fix the time and place of a hearing at which the owner, his or her agent, and
lienholders, any occupants and all other parties in interest of such structure would appear and show
cause why such structure should not be condemned and ordered repaired or demolished and
provided notice thereof as provided by law; and,
WHEREAS, Resolution No. 1344 was published in the official City newspaper on the 28th
day of January and the 4th day of February 2026, and a copy of said resolution was served upon all
persons entitled thereto as provided by law; and,
WHEREAS, on the 12th day of March 2026, the Governing Body did conduct the hearing
scheduled in Resolution No. 1344 and took evidence from the following: The Enforcing Officer
on behalf of the City. The following parties in interest failed to appear or appeared and did not
present evidence compelling enough for the Governing Body to make any finding contrary to the
findings found herein: Slyter Real Estate 10, LLC; and
WHEREAS, on the 12th day of March, 2026, the Governing Body approved Resolution
1358, condemning the structure located at 715 Pacific.
NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE
CITY OF OSAWATOMIE, KANSAS, THAT:
SECTION ONE. The Governing Body hereby REAFFIRMS its findings that the structure
located at Lot 6 of Block 88 of Ellensville Addition to the City of Osawatomie, Miami County,
Kansas, Section 11, Township 18, Range 22 as designated on the recorded plat thereof; commonly
known as 715 Pacific, Osawatomie, Kansas, is unsafe and dangerous based on the following
findings:
a.
b.
c.
d.

Roof showing signs of sagging and warping in multiple places;
Walls are cracking and separating;
Siding is showing signs of wear and is detaching from the main structure;
Foundation is deteriorating with multiple areas in need of extensive repair;

SECTION TWO. In lieu of demolition and in order to make the structure safe, the
Governing Body will allow the owner of the subject property three (3) months, commencing on
June 1, 2026 and ending on August 31, 2026 to repair the home. All work shall be permitted and
in accordance with the city’s current building codes. Prior to a permit being issued, $10,000 shall
be deposited with the city to cover the cost of demolition. The repairs to be performed shall include,
but not be limited to:

1.
2.
3.
4.
5.

Repair or replacement of the foundation; to include jacking up the house if needed;
Replacement of any damaged floor joists;
Replacement of the roof, including adding additional trusses and/or new sheeting as needed;
Completely new electrical system;
Completely new plumbing from the meter to and throughout the house to remove any lead,
galvanized or copper pipes;
6. Gas system pressure tested and replaced if necessary;
7. New siding;
8. A lead paint and asbestos test shall be formed. Test results shall be provided to the city Building
Inspector and any lead or asbestos that is discovered shall be abated in accordance with state
environmental regulations;
SECTION THREE. Alternatively, the owner of this structure is hereby directed to
commence the removal of the property by no later than June 1, 2026, and to have the removal
completed within 30 days of the commencement of the demolition. Provided that upon due
application by the owner and for good cause shown, the Governing Body, in its sole discretion,
may grant the owner additional time to complete the removal of the property.
SECTION FOUR. If the owner fails to commence the removal of the structure or begin
reconstruction of the home by June 1, within the time stated herein, or any additional time granted
by the Governing Body, or fails to diligently prosecute the same until the work is completed, the
Governing Body will cause the structure to be razed and removed and the costs of razing and
removing, less salvage if any, shall be collected in the manner provided by K.S.A. 12-1755, and
amendments thereto or shall be assessed as a special assessment against the lot or parcel of land
upon which the structure is located or by both, all as provided by law.
SECTION FIVE: Upon completion of the remodel or removal of the subject property and
provided the city has not expended any funds to remove the structure, the $10,000 deposit shall be
returned to the owner, without interest.
PASSED AND ADOPTED by the Governing Body of the City of Osawatomie, Kansas
this 14 day of May, 2026, a majority being in favor thereof.
th

APPROVED AND SIGNED by the Mayor.
____________________________________
Nick Hampson
Mayor
(SEAL)
ATTEST:
____________________________
Tammy Seamands
City Clerk

ACTION ITEM SUMMARY
Ordinance 3879
City Manager

Item Number:
Date:
From:

10.D.
May 6, 2026
Bret Glendening

RE: Planning commission meeting frequency
RECOMMENDATION: That the City Council approve Ordinance 3879
DETAILS:
In 2023, the council approved resolution 1190 to move the planning commission meetings to 5:00 pm due to
the review and consideration of the future land use map, the comp plan, and rewrite the zoning and subdivision
regulations. The only items in that list that have yet to be completed are the zoning and subdivision regs. They
are close. Everything else has been completed and adopted.
Subsequent to resolution 1190, the council codified the 5:00 pm meeting time, and that works well for our
planning commissioners. However, given the limited number of issues that come before the planning
commission, the frequency of meetings is excessive. The current schedule for the planning commission is the
2nd and 4th Tuesdays of each month. Prior to the current schedule, they were typically once per month. The
planning commission would like to return to that schedule.
This year, the planning commission has met twice for the purposes of selecting a chair, vice-chair and secretary,
and to review the comprehensive plan, a statutory requirement.

Related Statute / City Ordinances
Line-Item Code/Description
Available Budget:

Res. 1190, Ord. 3865
N/A
N/A

ORDINANCE NO. 3879
AN ORDINANCE AMENDING CHAPTER XVI. CITY PLANNING
COMMISSION/BOARD OF ZONING APPEALS, ARTICLE 1, MEMBERSHIP, TERMS,
AND MEETINGS
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF
OSAWATOMIE, KANSAS:
SECTION ONE: CODE AMENDED.
16-103.

Meetings, officers and records.

Regular meetings of the City Planning Commission shall be held on the second and fourth
Tuesdays of the month at 5:00 p.m. The Governing Body by Resolution may temporarily
change meeting dates and times of the Planning Commission. At the first January meeting
of the Planning Commission in January, the commission shall elect one member as
chairperson and one member as vice-chairperson who shall serve one year. A secretary
shall also be elected who may or may not be a member of the commission. Special meetings
may be called at any time by the chairperson or in the chairperson’s absence by the vicechairperson. The commission shall adopt bylaws for the transaction of business and hearing
procedures. All actions by the commission shall be taken by a majority vote of the entire
membership of the commission; except that, a majority of the members present and voting
at the hearing shall be required to recommend approval or denial of an amendment to the
zoning regulations, a rezoning amendment or a special use permit. A proper record of all
the proceedings of the commission shall be kept. The commission, from time to time, may
establish subcommittees, advisory committees or technical committees to advise or assist
in the activities of the commission.
EFFECTIVE DATE. This Ordinance shall take effect and be in force from and after its
publication in the official City Newspaper.
PASSED AND APPROVED by the Governing Body of the City of Osawatomie, Kansas,
this 14th day of May, 2026.
APPROVED AND SIGNED by the Mayor.

_______________________________________
Nick Hampson, Mayor
(SEAL)
ATTEST:
_____________________________
Tammy Seamands, City Clerk

4-21-2026 03:36 PM

CITY OF OSAWATOMIE
YTD TREASURERS REPORT
AS OF: MARCH 31ST, 2026

PAGE:

1

Y-T-D
Y-T-D
ACCRUAL
BEGINNING
REVENUES
EXPENSES
ENDING CASH
NET CHANGE
NET CHANGE
ENDING
FUND
CASH BALANCE
W/ACCRUAL
W/ACCRUAL
BALANCE
OTHER ASSETS
LIABILITIES
CASH BALANCE
_______________________________________________________________________________________________________________________________________________
01 -GENERAL OPERATING
282,927.29
1,491,014.53
785,827.33
988,114.49
0.00
1,749.96
989,864.45
02 -WATER
831,446.64
573,959.03
431,449.31
973,956.36
0.00 (
2,519.60)
971,436.76
03 -ELECTRIC
306,242.91
1,215,865.46
948,095.83
574,012.54
0.00 (
34,896.93)
539,115.61
04 -SEWER
21,560.68
290,578.79
248,843.09
63,296.38
0.00
0.00
63,296.38
05 -REFUSE
36,922.89
241,826.01
70,272.90
208,476.00
0.00
0.00
208,476.00
06 -LIBRARY
91,379.74
10,664.95
43.52
102,001.17
0.00
0.00
102,001.17
07 -RECREATION
0.00
0.00
0.00
0.00
0.00
0.00
0.00
08 -RURAL FIRE
(
21,072.57)
0.00
13,389.98 (
34,462.55)
0.00
0.00 (
34,462.55)
09 -INDUSTRIAL PROMOTION
19,709.08
19,941.26 (
3,617.87)
43,268.21
0.00
0.00
43,268.21
10 -REVOLVING LOAN
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11 -SPECIAL PARK & RECREATION
18,235.72
1,623.09
1,500.18
18,358.63
0.00
0.00
18,358.63
12 -STREET IMPROVEMENTS
167,546.30
123,020.22
1,840.50
288,726.02
0.00
0.00
288,726.02
13 -TOURISM
1,196.77
81,994.86
68,097.12
15,094.51
0.00
0.00
15,094.51
14 -PUBLIC SAFETY EQUIPMENT
226,283.33
52,327.93
60,996.65
217,614.61
0.00
0.00
217,614.61
15 -POLICE SEIZURES
1,019.00
0.00
0.00
1,019.00
0.00
0.00
1,019.00
17 -OPIOID SETTLEMENT
3,981.66
0.00
0.00
3,981.66
0.00
0.00
3,981.66
18 -GOLF COURSE
199,780.85
137,011.50
124,957.46
211,834.89
0.00
0.02
211,834.91
21 -CIP - ARTS COMMISSION
1,125.37
100.00
0.00
1,225.37
0.00
0.00
1,225.37
22 -CIP -WATER
529,140.62
499,049.00
313,809.32
714,380.30
0.00
0.00
714,380.30
23 -CIP - ELECTRIC
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 -CIP - SEWER
14,468.82
0.00
6,187.50
8,281.32
0.00
0.00
8,281.32
25 -CIP - STREET PROJECT
32,638.65
22,341.89
53,314.69
1,665.85
0.00
0.00
1,665.85
27 -CIP - GRANTS
0.00
0.00
0.00
0.00
0.00
0.00
0.00
29 -CIP - SPECIAL PROJECTS
1,648,484.29
17,770.45
47,600.17
1,618,654.57
0.00
0.00
1,618,654.57
31 -EMPLOYEE BENEFITS
482,633.76
372,507.64
205,497.46
649,643.94
0.00
2,843.82
652,487.76
32 -CAFETERIA 125
125,533.09
338.62 (
1,420.18)
127,291.89
0.00
0.00
127,291.89
35 -TECHNOLOGY FUND - CIP
94,691.46
23,822.07
0.00
118,513.53
0.00
0.00
118,513.53
41 -BOND & INTEREST
78,537.27
813,961.99
848,723.68
43,775.58
0.00
0.00
43,775.58
42 -RHID FUND
297,704.47
1,408.07
51,358.14
247,754.40
0.00
0.00
247,754.40
43 -ELECTRIC DEBT SERVICE
157,962.61
112,500.00
63,262.50
207,200.11
0.00
0.00
207,200.11
51 -COURT ADSAP
7,243.50
0.00
0.00
7,243.50
0.00
0.00
7,243.50
52 -COURT BONDS
44,829.00
12,866.00
0.00
57,695.00
0.00
0.00
57,695.00
53 -FORFEITURES
15,781.41
0.00
500.00
15,281.41
0.00
0.00
15,281.41
54 -EVIDENCE LIABILITY
12,899.79
0.00
0.00
12,899.79
0.00
0.00
12,899.79
57 -FIRE INSURANCE PROCEEDS
0.00
97,006.73
22,010.39
74,996.34
0.00
0.00
74,996.34
58 -MAYOR'S CHRISTMAS TREE FU
0.00
0.00
0.00
0.00
0.00
0.00
0.00
93 -CREDIT CARD CLEARING FUND
0.00
0.00
0.00
0.00
0.00
0.00
0.00
95 -CLEARING ACCOUNT
0.00
0.00
0.00
0.00
0.00
0.00
0.00
______________ ______________ ______________ ______________ ______________ ______________ ______________
GRAND TOTAL

5,730,834.40
==============
*** END OF REPORT ***

6,213,500.09
==============

4,362,539.67
==============

7,581,794.82
==============

0.00
==============

(
32,822.73)
7,548,972.09
============== ==============

4-22-2026 09:16 AM

CITY OF OSAWATOMIE
REVENUE & EXPENSE REPORT (UNAUDITED)
AS OF: MARCH 31ST, 2026

PAGE:

1

01 -GENERAL OPERATING
% OF YEAR COMPLETED:

25.00

CURRENT
CURRENT
YEAR TO DATE
TOTAL
BUDGET
% YTD
BUDGET
PERIOD
ACTUAL
ENCUMBERED
BALANCE
BUDGET
____________________________________________________________________________________________________________________________
01 -GENERAL OPERATING
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0.00
0.00
0.00 (

2,611,686.47
3,622,047.67
1,010,361.20)

36.34
17.83
231.08-

573,959.03
431,449.31
142,509.72 (

0.00
27,810.34
27,810.34)(

1,423,040.97
1,745,950.35
322,909.38)

28.74
20.83
55.09-

492,089.51
365,957.69
126,131.82

1,215,865.46
948,095.83
267,769.63 (

0.00
13,089.00
13,089.00)(

3,666,419.54
24.90
3,942,484.17
19.60
276,064.63)1,190.99-

1,250,000
1,310,000
60,000)(

101,989.78
160,916.55
58,926.77)

290,578.79
248,843.09
41,735.70 (

0.00
77,220.78
77,220.78)(

959,421.21
983,936.13
24,514.92)

23.25
24.89
59.14

05 -REFUSE
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

443,000
443,000
0 (

19,213.36
35,136.45
15,923.09)

241,826.01
70,272.90
171,553.11

0.00
0.00
0.00 (

201,173.99
372,727.10
171,553.11)

54.59
15.86
0.00

06 -LIBRARY
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

20,500
64,750
44,250)

664.95
21.77
643.18

10,664.95
43.52
10,621.43

0.00
0.00
0.00 (

9,835.05
64,706.48
54,871.43)

52.02
0.07
24.00-

02 -WATER
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES
03 -ELECTRIC
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES
04 -SEWER
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

(

4,102,701
4,407,875
305,174)(

257,790.61
276,334.22
18,543.61)

(

1,997,000
2,205,210
208,210)(

201,763.28
217,164.20
15,400.92)

(

4,882,285
4,903,669
21,384)

(

(

1,491,014.53
785,827.33
705,187.20

08 -RURAL FIRE
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0 (

0.00
12,970.01
12,970.01)(

0.00
13,389.98
13,389.98)

0.00
0.00 (
0.00

0.00
13,389.98)
13,389.98

0.00
0.00
0.00

09 -INDUSTRIAL PROMOTION
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

(

37,635
50,000 (
12,365)

2,021.82
9,161.67)(
11,183.49

19,941.26
3,617.87)
23,559.13

0.00
0.00
0.00 (

17,693.74
53,617.87
35,924.13)

52.99
7.24190.53-

(

3,713
10,249
6,536)

1,623.09
168.47
1,454.62

1,623.09
1,500.18
122.91

0.00
0.00
0.00 (

2,089.91
8,748.82
6,658.91)

43.71
14.64
1.88-

11 -SPECIAL PARK & RECREATION
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

4-22-2026 09:16 AM

CITY OF OSAWATOMIE
REVENUE & EXPENSE REPORT (UNAUDITED)
AS OF: MARCH 31ST, 2026

PAGE:

2

01 -GENERAL OPERATING
% OF YEAR COMPLETED:

25.00

CURRENT
CURRENT
YEAR TO DATE
TOTAL
BUDGET
% YTD
BUDGET
PERIOD
ACTUAL
ENCUMBERED
BALANCE
BUDGET
____________________________________________________________________________________________________________________________
12 -STREET IMPROVEMENTS
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

475,730
497,500
21,770)

27,541.87
0.00
27,541.87

123,020.22
1,840.50
121,179.72

0.00
0.00
0.00 (

352,709.78
495,659.50
142,949.72)

25.86
0.37
556.64-

13 -TOURISM
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

170,100
170,100
0

47,630.00
37,094.34
10,535.66

81,994.86
68,097.12
13,897.74

0.00
0.00
0.00 (

88,105.14
102,002.88
13,897.74)

48.20
40.03
0.00

14 -PUBLIC SAFETY EQUIPMENT
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

165,500
241,105
75,605)(

19,324.94
47,723.91
28,398.97)(

52,327.93
60,996.65
8,668.72)

0.00
0.00
0.00 (

113,172.07
180,108.35
66,936.28)

31.62
25.30
11.47

(

(

15 -POLICE SEIZURES
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

17 -OPIOID SETTLEMENT
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

18 -GOLF COURSE
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

528,000
707,684
179,684)

90,265.54
60,797.06
29,468.48

137,011.50
124,957.46
12,054.04

0.00
0.00
0.00 (

390,988.50
582,726.54
191,738.04)

25.95
17.66
6.71-

21 -CIP - ARTS COMMISSION
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00

100.00
0.00
100.00

0.00 (
0.00
0.00 (

100.00)
0.00
100.00)

0.00
0.00
0.00

22 -CIP -WATER
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

121,035.00
119,085.00
1,950.00

499,049.00
313,809.32
185,239.68

0.00 (
0.00 (
0.00 (

499,049.00)
313,809.32)
185,239.68)

0.00
0.00
0.00

23 -CIP - ELECTRIC
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

(

0.00
0.00
0.00

4-22-2026 09:16 AM

CITY OF OSAWATOMIE
REVENUE & EXPENSE REPORT (UNAUDITED)
AS OF: MARCH 31ST, 2026

PAGE:

3

01 -GENERAL OPERATING
% OF YEAR COMPLETED:

25.00

CURRENT
CURRENT
YEAR TO DATE
TOTAL
BUDGET
% YTD
BUDGET
PERIOD
ACTUAL
ENCUMBERED
BALANCE
BUDGET
____________________________________________________________________________________________________________________________
24 -CIP - SEWER
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00 (

0.00
6,187.50
6,187.50)

0.00
0.00 (
0.00

0.00
6,187.50)
6,187.50

0.00
0.00
0.00

25 -CIP - STREET PROJECT
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

7,719.19
0.00
7,719.19 (

22,341.89
53,314.69
30,972.80)

0.00 (
0.00 (
0.00

22,341.89)
53,314.69)
30,972.80

0.00
0.00
0.00

27 -CIP - GRANTS
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

29 -CIP - SPECIAL PROJECTS
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

6,139.61
4,235.80
1,903.81 (

17,770.45
47,600.17
29,829.72)

0.00 (
0.00 (
0.00

17,770.45)
47,600.17)
29,829.72

0.00
0.00
0.00

759,260
930,926
171,666)(

22,955.53
59,520.51
36,564.98)

372,507.64
205,497.46
167,010.18

0.00
0.00
0.00 (

386,752.36
725,428.54
338,676.18)

49.06
22.07
97.29-

32 -CAFETERIA 125
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0 (

0.00
374.98 (
374.98)

338.62
1,420.18)
1,758.80

0.00 (
0.00
0.00 (

338.62)
1,420.18
1,758.80)

0.00
0.00
0.00

35 -TECHNOLOGY FUND - CIP
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

17,246.47
0.00
17,246.47

23,822.07
0.00
23,822.07

0.00 (
0.00
0.00 (

23,822.07)
0.00
23,822.07)

0.00
0.00
0.00

41 -BOND & INTEREST
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

1,741,225
1,970,341
229,116)

232,668.86
0.00
232,668.86 (

813,961.99
848,723.68
34,761.69)

0.00
0.00
0.00 (

927,263.01
1,121,617.32
194,354.31)

46.75
43.07
15.17

0
0
0

1,005.18
0.00
1,005.18 (

1,408.07
51,358.14
49,950.07)

0.00 (
0.00 (
0.00

1,408.07)
51,358.14)
49,950.07

0.00
0.00
0.00

31 -EMPLOYEE BENEFITS
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

42 -RHID FUND
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

(

(

0.00
0.00
0.00

0.00
0.00
0.00

4-22-2026 09:16 AM

CITY OF OSAWATOMIE
REVENUE & EXPENSE REPORT (UNAUDITED)
AS OF: MARCH 31ST, 2026

PAGE:

4

01 -GENERAL OPERATING
% OF YEAR COMPLETED:

25.00

CURRENT
CURRENT
YEAR TO DATE
TOTAL
BUDGET
% YTD
BUDGET
PERIOD
ACTUAL
ENCUMBERED
BALANCE
BUDGET
____________________________________________________________________________________________________________________________
43 -ELECTRIC DEBT SERVICE
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

450,000
437,025
12,975

37,500.00
0.00
37,500.00

112,500.00
63,262.50
49,237.50

51 -COURT ADSAP
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00

0.00
0.00
0.00

52 -COURT BONDS
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

8,725.00
0.00
8,725.00

12,866.00
0.00
12,866.00

53 -FORFEITURES
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0
0

0.00
0.00
0.00 (

54 -EVIDENCE LIABILITY
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0
0

57 -FIRE INSURANCE PROCEEDS
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES
58 -MAYOR'S CHRISTMAS TREE FU
TOTAL REVENUES
TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES

0.00
0.00
0.00 (

337,500.00
373,762.50
36,262.50)

25.00
14.48
379.48

0.00
0.00
0.00

0.00
0.00
0.00

0.00 (
0.00
0.00 (

12,866.00)
0.00
12,866.00)

0.00
0.00
0.00

0.00
500.00
500.00)

0.00
0.00 (
0.00

0.00
500.00)
500.00

0.00
0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

74,996.34
22,010.39
52,985.95

97,006.73
22,010.39
74,996.34

97,006.73)
22,010.39)
74,996.34)

0.00
0.00
0.00

0
0
0

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00 (
0.00 (
0.00 (

0.00
0.00
0.00

93 -CREDIT CARD CLEARING FUND
TOTAL REVENUES
0
0.00
0.00
0.00
0.00
0.00
TOTAL EXPENSES
0
0.00
0.00
0.00
0.00
0.00
REVENUE OVER/(UNDER) EXPENSES
0
0.00
0.00
0.00
0.00
0.00
____________________________________________________________________________________________________________________________
GRAND TOTAL REVENUES
GRAND TOTAL EXPENSES
REVENUE OVER/(UNDER) EXPENSES
*** END OF REPORT ***

17,026,649
18,349,434
( 1,322,785)

1,791,909.93
1,410,349.68
381,560.25

6,213,500.09
4,362,539.67
1,850,960.42 (

0.00
10,813,148.91
118,120.12
13,868,774.21
118,120.12)( 3,055,625.30)

36.49
24.42
131.00-

CITY OF OSAWATOMIE
CITY MANAGER’S REPORT
May 14, 2026
Water Treatment Plant and Distribution Project Status:
Plans for the water distribution portion of this project have been reviewed and approved by KDHE.
Plans for the water treatment plant have hit 60% and are being routed internally with staff and our
CMAR, Bowen Engineering for comments. The 60% design review meeting will take place in the
conference room at city hall on May 15th. This is earlier than we expected, so we will be working
to pull up forward our efforts with KDHE and USDA to get released to begin procurement earlier
than anticipated. Time will tell on that front.
Bowen Engineering has prepared procurement packages for the major process equipment.
Equipment and materials represent over one-third of the total cost to build the plant, so locking in
pricing and ensuring “just-in-time” delivery, can help reduce construction time and overall cost of
construction. Some updates to the schedule include:
Guaranteed Maximum Price Set
NTP – Long Lead Equipment
Mobilization
Substantial Completion
Final Completion
USDA DEADLINE TO FINISH

July 14, 2026
August 12, 2026
February 24, 2027
October 31, 2028
November 30, 2028
SEPTEMBER 30, 2029

Memorial Hall Restoration:
Reconstruction of the space continues. Activities that are expected to occur over the next two
weeks include new beadboard on the ceiling, insulation, light fixtures, and drywall work in the
main gathering space. Project is on track to be completed by the end of May.
KDOT Transportation Alternatives Grant:
This project will be let in June. Early start will be July 27th and late start will be August 24. Because
these are federal dollars, we have several additional steps and processes that we need to follow.
AMI Meter Update & Water Main Extension to Sunflower Recovery Center:
As of May 8, 1,530 (of 1,680) meters have been installed. Most of the meters being installed now
are the larger service meters, which will take longer to complete.
Additionally, our water crew has begun work to install the new water main by the state hospital.

500/510 Main – Negotiated Sale:
The announcement for HEAL Grant will be May 15th.
Part 1 (of 3 parts) for registration of 500 Main on the State and National Register of Historic Places
has been filed. We are awaiting the final determination.
Additionally, we are exploring the possibility of utilizing industrial revenue bonds as opposed to
an RHID for the restoration of these two buildings. IRBs would be a more expedient way to access
capital to begin the redevelopment process. IRBs are not debt obligations of the city; they are
obligations of the developer.
2026 Street Improvements:
Start date for the 2026 mill and overlay is expected to be within the next week or two. We will
request an additional bid to mill and overlay Matney Dr., Happy Place and Lori Lane. If funds are
available in the Street Improvement Fund, we would like to take care of those as well because they
have limited traffic, so a deeper mill should not be necessary, the asphalt is in bad shape, and it is
not a candidate for replacement anytime soon.. However, there will be some patching that will
need to be done. Design for the full depth replacement streets might be initiated later in 2026.
While bonding capacity exists, our priority is to retire 2023 temporary notes and consolidate into
a long-term issue to fund construction.
Library Expansion Update:
There is a concept design review meeting on May 13th. We still are up in the air as to whether a
CDBG grant can be applied for with the community center and clubhouse at the golf course. If that
is still not an option, I hope we are in a position to apply for a CDBG grant for the library project
later this summer instead. If we can use CDBG for the community facility at the course, then the
intervening period from the facility at the course being built to an application for the library being
made, we would continue to develop plans for the library expansion, so when we are eligible to
apply to CDBG for the library, we can go directly to the RFP phase. As a reminder, the estimated
cost is $272,250 to prepare a set of construction ready plans and work through the construction
phase. We will continue to identify grants to help offset some of these planning expenses.
Hickory Valley and Indian Ridge RFPs:
I anticipate issuing these for bid again this year. The recently released housing study for Miami
County and more specifically, Osawatomie which is attached, indicates that much more housing
is going to be needed than what we have been accustomed to getting on an annual basis for the
past couple of years and those growth pressures are going to continue. I am optimistic that we can
find developers for both of these properties in light of that housing study.
2025 Golf Course Clubhouse and Community Facility Project:
The design for the new community center and clubhouse is complete. Our assumed annual debt
payments have increased to approximately $152,000, and this does assume a $650,000 CDBG
grant. We have heard from CDBG that they will consider the project in 2026’s CDBG application
process because of the community facility aspect. The current estimated cost of construction is
approximately $3.5M and we would be looking to finance $2.85M for 30 years.

PW Supervisor - Streets
PW Tech II
PW Tech II
PW Supervisor - Parks
PW Tech II
Electric Crew Supervisor
Electric Crew - Lineman
Electric Crew - Apprentice
Utility Supervisor - Plants
Plant Maintenance Tech
Utility Supervisor - Distribution
Utilities Tech II
Utilities Tech I

Pickups
Backhoe
Sweeper
Vac Trailer
Sewer Machine
Tandem
Smaller Dump
Skid loader
TOTALS

Reg
$ 30.85
$ 21.21
$ 20.13
$ 23.29
$ 19.00
$ 38.67
$ 31.03
$ 24.48
$ 28.35
$ 22.88
$ 25.50
$ 23.46
$ 19.00

OT
$ 46.28
$ 31.82
$ 30.20
$ 34.94
$ 28.50
$ 58.01
$ 46.55
$ 36.72
$ 42.53
$ 34.32
$ 38.25
$ 35.19
$ 28.50
TOTALS

Hours
Rate
45 $ 25.00
24 $ 110.03
12 $ 100.34
4 $ 64.60
2 $ 25.32
20 $ 100.63
23 $ 55.28
20 $ 60.67
150.00

4/15/2026 Hail Storm Response
Reg
OT
Cost
32.00
10.00 $ 1,449.95
39.00
4.50 $ 970.36
32.00
4.50 $ 780.04
36.00
3.50 $ 960.71
23.00
$ 437.00
3.00
12.50 $ 841.07
12.50 $ 581.81
3.00
12.50 $ 532.44
3.00
4.50 $ 276.41
3.00
4.50 $ 223.08
14.00
4.75 $ 538.69
7.00
4.75 $ 331.37
7.00
$ 133.00
202.00
78.50 $ 8,055.94
Total
$ 1,125.00
$ 2,640.72
$ 1,204.08
$ 258.40
$
50.64
$ 2,012.60
$ 1,271.44
$ 1,213.40
$ 9,776.28