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City Budget and Audited Financial Statements
PLAN
The City Budget Document is a solid plan identified and approved annually by the City Council. The budget meets all statutory requirements of the State of Kansas. The City of Baldwin City operates on a calendar fiscal year beginning on January 1.
The budget document attempts to present and explain each Fund separately. A link to the document is provided for the reader, along with highlights of explanatory information intended to educate the reader about the sources and uses of the primary funds. The categories include:
- Capital Fund- consists of debt proceeds to complete capital improvements projects which are identified in the 5 year Capital Improvements Plan. It should be noted that the 2013 Baldwin City Council was the first to complete a process to review the capital plans throughout all City departments and to adopt an official plan.
- Enterprise Funds- These funds derive revenue from fees for services rather than taxes. Each enterprise fund consists of an:
- Capital Improvement Fund
- Debt Service Fund
- Operating Fund
- Reserve Fund
The City has Electric, Water, Wastewater and Refuse Funds. Electric, Water and Wastewater all have their own operating fund, reserve, capital improvement and debt service which are considered together for auditing purposes. The exception is the Refuse fund which is a contracted service fund.
- Government Funds- The General Fund is the first governmental fund presented in the Budget Document which is divided into the following departments:
- City Pool
- Economic Development
- Finance and Administration
- Fire
- Information Technology
- Municipal Court
- Parks
- Planning / Codes
- Police
- Public Works
- Special Revenue Funds- These include:
- Capital Improvement Sales Tax
- Pool Sales Tax
- Quality of Life Sales Tax
- Special Highway
- Special Parks
The following are the annual reports of the City of Baldwin City:
Audited Financial Statement YE-12-31-2019
Audited-Financial-Statements---YE-12-31-2018
Audited-Financial-Statements---YE-12-31-2017
Audited-Financial-Statements---YE-12-31-2016
Audited-Financial-Statements---YE-12-31-2015
Audited-Financial-Statements---YE-12-31-2014
Audited-Financial-Statements---YE-12-31-2013
Audited-Financial-Statements---YE-12-31-2012