Tammy Robinson, Geary County finance director, told the commission that the county’s 2025 books are balanced and walked commissioners through the treasurer’s duplicate, general ledger and cash reports, including CIP cash flow and unencumbered balances.

"You can see the important part, knowing that we balanced is those bottom lines," Robinson said while pointing to the treasurer's report showing an ending balance on the books. She told commissioners the county received interest income on CIP, had December expenditures of roughly $5,700 and that projected unencumbered cash—after approved projects—was just under $2.5 million.

Robinson noted payroll and purchase card timing issues related to a 13th accounting period and said final 2025 financials would be available for review in March. She also reported sales tax collections above budget for the period: general fund receipts were 136.25% of budgeted expectations and hospital‑dedicated sales tax was 107.93%.

As part of the finance briefing, Robinson presented the routine annual request to accept a modified cash basis for audit reporting (the GAAP waiver), identified in the packet as resolution 1122026. The commission moved, seconded and approved the resolution by voice vote; Robinson requested commissioners’ signatures to complete the paperwork.

The finance office also highlighted operational items including the updated mileage reimbursement rate (72.5¢ per mile), a CD bid schedule and upcoming CIP work session dates. Robinson said staff would continue to reconcile 13th‑period adjustments through February and March.