Leavenworth County Commission approves banking, investment and reporting resolutions; sets regular meeting day

The Leavenworth County Commission approved several administrative measures on Wednesday, including designating Commerce Bank as the countys depository, establishing a municipal investment pool and waiving certain GAAP reporting requirements for the 2024 year.

The votes also formalized administrative details such as setting the countys regular meeting day to Wednesdays at 9 a.m., designating the Leavenworth Times as the countys official newspaper and adopting resolutions on elected-official salaries.

Mark Ward, the county administrator, told commissioners the depository designation is an annual action and that Commerce Bank has provided services including purchase-card support and that the county has the option to bid the service in the future. Ward also described the GAAP waiver package and why staff are recommending it, saying, "This is what we refer to as the GAAP waiver," and explaining it relates to differences between accrual and cash-basis financial reporting and staffing requirements for full GAAP compliance.

Resolution details and outcomes

- Resolution 2025-2: Designate Commerce Bank as county depository. Approved by the commission.

- Resolution 2025-3: Establish a municipal investment pool and authorize designated officials to manage investments. Approved.

- Resolution 2025-4: Set elected-official salaries as presented. Approved; one commissioner announced an intention to vote no on the salaries because they had voted against the budget.

- Resolution 2025-5: Waive GAAP reporting requirements under KSA 75-1120a for the year ended 2024. Approved. Ward explained that the waiver is commonly used by counties of Leavenworth Countys size to avoid the additional staffing and costs required for full accrual GAAP reporting.

Other administrative actions

- The commission voted to set its regular meeting day as Wednesday at 9 a.m. Commissioners discussed past efforts to rotate meeting times and locations to increase public accessibility; staff noted the county previously tried evening and out-of-seat meetings for a year with low turnout and higher staff costs. Legal counsel advised the commission that it may hold meetings outside the county seat provided the meetings are properly publicized and provide the same participation opportunities.

- The Leavenworth Times was approved as the countys official newspaper.

Process and context

Commissioners and staff discussed balancing accessibility with operational costs and technical limitations (for example, audio/visual setups in alternate locations). Ward said the county has a strong bond rating and that auditors have not raised issues that would change the staff recommendation on the GAAP waiver.

Next steps and related items

Commissioners asked staff to bring back further discussion of rotating meetings and committee appointments at a future meeting so the board can consider schedules and representation. Separately, commissioners said several members expect to travel to Topeka soon to testify on a proposed constitutional amendment that would cap annual property tax increases for individual property valuations; they asked that any draft letters or formal positions be circulated to all commissioners for review before the board takes action.

Ending

The commission completed its business and adjourned. Several items the board flagged for follow-up included committee appointment assignments, discussion of rotating meeting locations, and circulation of any proposed correspondence related to state-level tax policy.