[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6154235,"mediaKeyId","5485580-42e26e45b9a7014ad00409f6ad5a7d1f","parentId",5485580,"title","Independent auditor presents Miami County 2024 audit: statutory-basis statements, no material weaknesses reported","audioSeconds",811,"startMs",956000,"endMs",1767000,"viewUrl","/Search/View?dp=1&key=5485580-42e26e45b9a7014ad00409f6ad5a7d1f&start=956&end=1767","thumbnailUrl","https://assets.pipeline.soar.com/5485580-42e26e45b9a7014ad00409f6ad5a7d1f/thumbnail_956000.jpg","articleUrl","/articles/6154235/Miami-County/Kansas/Independent-auditor-presents-Miami-County-2024-audit-statutory-basis-statements-no-material-weaknesses-reported","mediaUrl","https://secure.pipeline.soar.com/6154235-840a1f167c236dc7bf66e5cdbb05f795/orig.mp4?Expires=1775309136&Signature=mqvmMsYUJdTW3vizhfoP7fWvBoyKovjZfsmitWSI02UT32kIa485Vhuib4CliXR4pEa~nlmAEpBeqxUEhyKgavMY7diXjtuOj23E5XF5HFSdH9GWK9ybVMvzwIIpPJjrORl7K4jnvmE~n3N9pRTnsgBvBnmZNXJAE9DHVw2x3c0QdKhq6pJCeS3qtMbM7ZuYRW5D5~KJDrr0ZjabcbUMXGAYOyY01i-r0hq57M-2EmdB6cJYs4DGmThlwKr0LZ9AQ2P3NA4iYaMR9WCzBpnUem2wdLb4I9LP5bw5B5dXK0hhvtLiRMwG1YrB0qoEZHtPRgpvQ7RRAXdxN0klCX8Uvg__&Key-Pair-Id=KUT5TJCACFTXG","author","Miami County,KS","date","2025-07-23T00:00:00Z","article","Harold, the county’s independent auditor, presented the Miami County audit at the commission’s July 23 study session and summarized financial results, compliance testing and audit opinions.
Harold said the county opted to present financial statements on the statutory basis of accounting under the Kansas Municipal Audit and Accounting Guide (KMAG) rather than generally accepted accounting principles (GAAP). \"You're not in accordance with generally accepted accounting principles. However, you are in accordance with the regulatory basis of accounting, which is sometimes referred to as Kansas Municipal Audit and Accounting Guide or KMAG,\" he said, and added his firm issued an unmodified (clean) opinion on the statutory-basis financial statements.
Key figures Harold reported from the audit: the county’s overall fund balance rose about $614,000 year over year; the general fund was down roughly $13,000 despite transfers of about $3.3 million to other funds; the county’s ARPA (federal pandemic) fund was largely spent down; and long-term debt decreased by about $1.94 million to roughly $17.0 million at year-end, with scheduled payments continuing through 2039.
Harold also highlighted the pension-note disclosures and reported net pension liabilities of about $8,340,149 for the regular KPERS plan and about $12,090,000 for the Kansas police-and-fire plan; he noted those are long-range actuarial valuations and not amounts payable in a single year.
On federal funding and compliance, Harold said the county’s federal expenditures exceeded the single-audit threshold for prior years and that the audit included a single-audit compliance review focused on ARPA. \"Based on the testing we perform, we do not find any issues that would require us to tell you that there's a deficiency in internal control or a material weakness,\" he said, and the audit found no compliance issues for the federal awards tested.
Commissioners asked about recommended reserve levels and whether a statutory minimum exists. Harold and county staff said there is no statutory percentage requirement; Harold described a common practice of maintaining roughly 90–120 days of operating expenditures (roughly three months) as a prudent target and explained his simple rule of thumb: divide annual expenditures by 12 and multiply by three. Harold noted that Miami County’s unencumbered general-fund balance was about $5,000,005 and that the three-month guideline would be roughly $6,000,000 based on current expenditures, placing the county slightly under that illustrative target.
Harold pointed out accounting anomalies that produced negative balances in specific funds: the motor-vehicle operating fund showed a negative unencumbered cash position because the county had to make expenditures before receiving state reimbursements; juvenile-justice and community-corrections fund balances reflected state reimbursement timing that will reverse when the state returns funds in the next fiscal cycle.
County officials and commissioners thanked Harold and staff for the work on ARPA compliance and day-to-day accounting. The study-session transcript shows discussion and clarifying questions but no formal commission action on the audit report during the session.","mediaType","Video","parentTitle","Miami County Meetings Commission Study Session - July 23, 2025","oneSentenceSummary","An independent auditor told Miami County commissioners on July 23 that the county’s financial statements were fairly presented on the statutory basis of accounting (KMAG), that federal ARPA funds were properly administered, and that the audit disclosed no material weaknesses or compliance findings requiring corrective action.","taxTitle","Miami County, Kansas","taxId",5704,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6154240,"Commission hears recommendation for environmental site assessment; Professional Environmental Engineers cited as best value",174,630000,804000,"/Search/View?dp=1&key=5485580-42e26e45b9a7014ad00409f6ad5a7d1f&start=630&end=804","https://assets.pipeline.soar.com/5485580-42e26e45b9a7014ad00409f6ad5a7d1f/thumbnail_630000.jpg","/articles/6154240/Miami-County/Kansas/Commission-hears-recommendation-for-environmental-site-assessment-Professional-Environmental-Engineers-cited-as-best-value","https://secure.pipeline.soar.com/6154240-91ebe2d0059a999d793359eceaa444bd/orig.mp4?Expires=1775309136&Signature=hoWW7lhc-Js7eze1WZhsT0fHEwi1GORM8oShrASm69faaS6yqgdyaJ0rrwYrMZBsQRazEeR3HfDj3wd8WidiVeXvFC8wsMe63RJvQeQ1UgWH1Z8FnBOlZNIyYgpatWab9pZoOwZBEG6EnEf84S9Agw48APtIcvsdf6to2Od7mtXkOSJpUm1zVM2cEWrmyr9FycpkG7QfDn2klFs6H3FznVAK4PA-KWp9oze~Y~Fnzz86QWYWjRFT-Lm8E9og2yPVlu2uLSON10aFLm9x2Rt5dYcgbwfJWWDfrjtEn7-yNNPRqGkPPNv2NrRVUgOr2FJBlbnJQtFspO4oov4XyyO1Lg__&Key-Pair-Id=KUT5TJCACFTXG","Miami County commissioners on July 23 reviewed RFP 2025-12, the environmental site assessment (ESA) for the Miami County Courthouse, and heard staff recommend Professional Environmental Engineers as the best value bidder after reviewing five proposals.
Project manager Matt Oler told the commission that five firms responded and that Tetra Tech was the only firm that toured the facility. \"Going through proposals and identifying what's in your RFP, I feel confident that Professional Environmental Engineers would be able to do you a successful job based on the RFP that was written,\" Oler said, and he cited the firm’s approach and price of $7,715.
Oler said the apparent low bid was Baldrige Engineers at $7,500 but that county staff found discrepancies in that proposal when comparing it to the RFP requirements.
Oler outlined the scope included in the ESA: an asbestos survey, lead-based paint testing, mold testing and air-quality sampling at 10 scribe locations, and general research and inspection of the building. He warned that additional, potentially destructive testing could be recommended by the selected firm after initial results, and said any additional testing would be brought back to the commission for approval as an addendum to the contract. \"If any of that destructive testing were to be done, there would be abatement on their part and responsibility to restore it,\" Oler said.
Commissioners asked whether the county could provide documents such as as-built drawings and prior environmental studies; Oler said the county would share any available electronic drawings and prior environmental reports with the chosen firm. No formal award vote was recorded in the study-session transcript; Oler said he would contact Baldrige to provide feedback after the commission’s decision.
Next steps for the commission would be a formal award on a future agenda or contract execution after any additional review and vendor outreach.","Miami County staff reviewed RFP 2025-12 for an environmental site assessment (ESA) of the courthouse and recommended Professional Environmental Engineers based on proposal completeness and price; Baldrige Engineers submitted a lower apparent bid but had discrepancies in its proposal.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6154245,"Commission staff recommend Ferris Engineering for courthouse MEP and structural site assessment",100,206000,306000,"/Search/View?dp=1&key=5485580-42e26e45b9a7014ad00409f6ad5a7d1f&start=206&end=306","https://assets.pipeline.soar.com/5485580-42e26e45b9a7014ad00409f6ad5a7d1f/thumbnail_206000.jpg","/articles/6154245/Miami-County/Kansas/Commission-staff-recommend-Ferris-Engineering-for-courthouse-MEP-and-structural-site-assessment","https://secure.pipeline.soar.com/6154245-17b0da50679fd8bfb5048d27a6a2f92c/orig.mp4?Expires=1775309136&Signature=PbxYr1fUMayUJOAukG~1UQN9v57saTo6nQiAbZBRfTcFBrJ5iEy0Q2WgJ5d4GlIO8R0qrGg3pNSf97gKtF1IA3NpIpVX9I9AEkvo6DrELGiN9lNKHRHaVYUpTDS0Fwh6mMOMkehHyoLZ8u0v5qyIHr~F9IiWxdUpWojsxOgKIyZKqNTsJxVD7yoalbZYOyfcSxToxWgCtk1ezorfjdQ~o0p5Fby2X2gKQAzU9h6ikr~Og6e7TvJ7B2cQplf6~vRo8oxFIRfb1NxYVhZuYw4NKWUbxj1n3ivZs~eQkztmBNV7Lp1w9kRvzhi~4bdu5DcrLtMbAwktn5fl3K57Vf7RMg__&Key-Pair-Id=KUT5TJCACFTXG","Miami County commissioners at a July 23 study session heard staff recommend awarding RFP 2511 — the mechanical, electrical and plumbing (MEP) and structural site assessment for the Miami County Courthouse — to Ferris Engineering, citing a price-weighted evaluation of proposals.
Project manager Matt Oler told commissioners that six proposals were received and that the county narrowed the list to three finalists: Bartlett & West, BG Consultants and Ferris Engineering. \"It is staff's recommendation that we execute a contract with Ferris engineering to conduct the MEP and the structural assessment,\" Oler said, adding that Bartlett & West produced the most comprehensive written proposal but Ferris’s lower price and acceptable approach made it the recommended award under a price-weighted scoring method.
The Ferris proposal quoted $26,800 for its work; Bartlett & West submitted $35,180. Under Ferris’s approach, Ferris would perform the MEP work while PMA Engineering would do the structural site assessment and Construction Management Resources would prepare cost estimates. Oler described the procurement as a complementary study aligned with the commission’s earlier needs study for the courthouse.
Commissioners and staff discussed the implications of prime firms performing more work in-house versus using subcontractors. Commissioner Shane (first name not specified in the record) said outsourcing structural work to a specialist is common and expressed no objection to Ferris’s use of subconsultants. Commissioners also asked about the likelihood of change orders on a study contract; Oler said he did not anticipate significant change orders on a study and that Ferris’s proposal indicated the firm would generally not expect the county to cover items not listed in the bid, providing some price certainty.
No formal motion or vote on award was recorded in the study-session transcript; the item concluded with commissioners discussing next steps and moving to the environmental assessment agenda item.
The commission may next schedule contract execution or additional review before a formal award action on the consent or regular agenda.","At a July 23 Miami County Commission study session, staff recommended awarding RFP 2511 for mechanical, electrical and plumbing (MEP) and structural site assessment of the Miami County Courthouse to Ferris Engineering, noting a price-quality tradeoff with higher-scoring Bartlett & West.","actionData","errors"]

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Independent auditor presents Miami County 2024 audit: statutory-basis statements, no material weaknesses reported

Commission hears recommendation for environmental site assessment; Professional Environmental Engineers cited as best value

Commission staff recommend Ferris Engineering for courthouse MEP and structural site assessment