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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 new journal processes and likely adding one or more full-time positions to handle accrual entries and increased audit complexity. Brooke said auditors did not recommend an immediate return to GAAP and that converting would take about a year to implement.
Public commenters urged caution. John Iams told commissioners that GAAP ‘‘provides a complete picture of financial health, including long-term assets and liabilities’’ and argued the county should not treat finances like a ‘‘checkbook.’’ Brent Bovee said Douglas County’s budget and population have grown since 2010 and urged adoption of GAAP to improve transparency and accountability.
Commissioners asked staff whether auditors had recommended a return to GAAP and what the timeline and staffing impacts would be; staff said the change would require system alignment and additional staff capacity and would increase audit costs.
After discussion, a commissioner moved to adopt Resolution No. 26-04 to waive GAAP reporting requirements for fiscal 2026 under KSA 75-1120aa; the motion carried and the chair later clarified the final recorded tally as 4–1 in favor.
The waiver is procedural under state law, staff said, and does not prohibit the commission from later deciding to pursue a conversion back to GAAP if it directs staff and allocates the necessary resources. Commissioners who asked about future steps were told the county could revisit the subject but that staff would need time and budget authority to implement an accounting-method change.
