Annual cash-basis statement; not necessarily recurring revenue
Public-source library
Cle Elum’s Financials and Documents.
Current budgets and financial reports alongside preserved asset, legal-fee, arbitration and bankruptcy documents.
Financial overview · Public source review, November 4, 2026
City financial snapshot: actuals versus budget.
The figures below are taken from the City's 2025 annual cash-basis report and its separate 2026 adopted budget. They do not constitute an audit by WHCER, a forecast of free cash, or a calculation of Chapter 9 debt-repayment capacity.
Reported operating expenditure line; capital and other uses are shown separately
Cash and investments including assigned and committed classifications
Accounting classification, not a legal conclusion about available debt payments
Includes funds with legally restricted purposes, enterprise operations and other commitments
Revenues and expenditures each budgeted at this level; not actual 2026 results
General Fund cash classifications · December 31, 2025
Of the reported $1,837,161, the city classifies $1,598,113 as assigned, $206,040 as committed and $33,008 as unassigned. A classification is not itself a legal determination of creditor availability.
Assigned: 87% · Committed: 11.2% · Unassigned: 1.8% of General Fund year-end cash and investments
2025 General Fund cash movement
| Cash-basis measure | Reported |
|---|---|
| Beginning cash and investments | $687,947 |
| Net movement during 2025 | +$1,149,214 |
| Ending cash and investments | $1,837,161 |
The net movement reflects more than ongoing operations and should not be treated as a recurring surplus or a debt-service forecast.
Sources: 2025 Annual Financial Report (cash-basis statement, PDF page 2) and 2026 Final City Budget (revenue and expenditure summary charts). Review subsequent amendments through the City Finance Department.
Interpretation: Budget versus actual, recurring versus one-time transactions, general versus restricted funds, and nominal cash versus legally available resources must be distinguished. A Chapter 9 repayment assessment requires creditor-treatment terms, cash projections, legally usable funds and essential-services assumptions not established by these summary figures.
Public documents · 19 retained records
Search the financial and legal source library.
The original documents and links remain below. Official source links direct you to the city's published material; older WHCER-hosted copies are preserved as historical records, not presented as current balances.
Showing all 19 records.
Official city sources · Reviewed Nov 2026
Current financial reports, budgets & rates.
The most recent City of Cle Elum financial resources are linked here, followed by WHCER's existing historical collection below. Older records remain available unchanged.
A budget is not actual financial performance. Annual financial reports contain reporting-basis and fund-level qualifications; gross receipts or ending fund balances are not automatically unrestricted money available to pay the City Heights judgment.
Source links reviewed November 4, 2026. Confirm amendments and subsequent reports with the issuing agency. This collection is not an independent audit.
Official city source · 2026
2026 final city budget
City's final fiscal 2026 budget; planned appropriations and forecast revenues, not actual results.
View city PDF ↗Official city source · 2025
2025 annual financial report
Most recent year-end financial report listed by the City Finance Department.
View city PDF ↗Official city source · 2024
2024 annual report
Prior-year report posted by the City; the file is labeled SAO-audited.
View city PDF ↗Official city source · 2025
2025 adopted budget
Prior-year budget for comparison with actuals and the 2026 budget.
View city PDF ↗Official city source · 2026
Water, sewer and garbage rates
City-posted residential and commercial rates effective in 2026.
View city rates ↗Official city source · 2026
Water and sewer connection fees
Published 2026 water and sewer connection charges and installation conditions.
View city charges ↗Official city source · 2026
City fees, permits and staff rates
Current official fee-schedule directory, including planning and licensing.
View city fees ↗Official city source · 2018–2026
City budgets and annual reports
Official budget archive and Finance Department index for additional reporting periods and revisions.
Budget archive ↗ Finance Department ↗Official city source · 2026
Council financial decisions and bankruptcy updates
Agendas and packets should be reviewed for adopted actions, asset sales and current Chapter 9 developments.
City meeting portal ↗ Mayor's Nov. 3 public update ↗Reader note: Historical materials below remain preserved in their original context; they are not current 2026 financial balances or independent audits. Check the new official documents above for more recent years.
WHCER historical copy · 2025
Cle Elum budget position
Questions raised about the City's increase in funding of reserves to $6,000,000 per year beginning in 2024.
Open PDF →WHCER historical copy · 2025
Property schedule
Cle Elum's list of property assets as of February 27, 2025.
Open PDF →WHCER historical copy · 2025
Vehicle schedule
Cle Elum's list of vehicle assets as of February 27, 2025.
Open PDF →WHCER historical copy · 2018–2025
City legal fees
Legal fees paid by the City of Cle Elum.
Open PDF →WHCER historical copy · 2018–2025
HLA engineering and surveying fees
Civil engineering and land surveying fees.
Open PDF →WHCER historical copy · 2024
Arbitration award
The arbitration ruling concerning the City and City Heights.
Open PDF →WHCER historical copy · 2025
$2.3M attorney-fee award
This puts the current due, as of January 24, 2025, at approximately $25,175,000, accruing interest at approximately $8,100 per day.
Open PDF →WHCER historical copy · 2025
Resolution for bankruptcy
City of Cle Elum resolution concerning Chapter 9 bankruptcy.
Open PDF →WHCER historical copy · Historical
Chapter 9 qualifications
Memorandum regarding municipal bankruptcy qualifications.
Open PDF →WHCER historical copy · Historical
Bankruptcy counsel agreement
The City's agreement with bankruptcy counsel.
Open PDF →