Salina, KS – When the City of Salina incurs legal expenses, those costs are primarily covered by the general fund, which is supported by sales tax, property tax, user fees, interfund transfers, and franchise fees, according to Interim City Manager Jacob Wood, who spoke with Salina311.
Wood explained that legal expenses are a routine part of city operations, and funding for litigation is included within the city's annual general fund budget. While some specific legal costs may occasionally be assigned to other city funds—such as the water and wastewater fund or the solid waste fund—Wood emphasized that these instances are nominal and limited to cases directly related to those specific services.
The city does not set aside a fixed annual amount for litigation, as legal expenses can fluctuate depending on circumstances. Instead, the costs are absorbed within the broader general fund, which serves as the city’s primary operating budget and is funded largely through taxpayer revenue and fees.
The City of Salina has been in litigation with The Cozy Inn, and from the data gathered, these legal costs are coming out of the general fund.
Salina311 will continue to monitor and report on how litigation expenses impact the city’s budget and financial planning.

