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Douglas County commission waives GAAP reporting for fiscal 2026 over staff implementation concerns
Summary
The Douglas County Commission adopted Resolution No. 26-04 on Feb. 4, 2026, waiving GAAP reporting for fiscal 2026 under KSA 75-1120aa after staff said switching back to GAAP would take about a year and require extra staff and systems work; public commenters urged the county to instead adopt GAAP for greater transparency.
The Douglas County Commission on Feb. 4 approved Resolution No. 26-04 to waive generally accepted accounting principles (GAAP) reporting for fiscal 2026 under KSA 75-1120aa.
The motion to adopt the waiver passed after discussion; county staff told commissioners that the county moved from GAAP to the Kansas municipal alternative (KMAG) around 2010 after auditors found system misalignment. Brooke, presenting finance staff's view, said returning to GAAP would require depreciating assets, creating…
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