city of lucas ks
CITY OF LUCAS, KANSAS NOTES TO FINANCIAL STATEMENT Year Ended December 31, 2014 4 NOTE A â SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Municipal Financial Reporting Entity The City of Lucas, located in Russell County, Kansas, was incorporated in the late 1880âs. The City is governed under the Mayor-Council form of government. Lucas engages in a minimal range of municipal services, including general government administration, water, sewer, electric, and refuse services for the residents of the City.