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Franklin County commissioners authorize 2025 audit engagement, adopt GAAP waiver and approve consent agenda
Summary
At their Jan. 7 meeting the Board of Franklin County Commissioners authorized a 2025 audit engagement with Rodney M. Burns, CPA, LLC, adopted Resolution 26-01 waiving GAAP reporting for 2026, and approved the consent agenda including $529,650.37 in claim vouchers and $1,532,099.95 in payroll.
Vice Chair Sabrina Meador presided over the Franklin County Commission meeting on Jan. 7, 2026, where commissioners authorized the county's 2025 audit engagement and adopted an annual GAAP waiver while approving routine consent items.
Auditor Rodney Burns presented the completed 2024 audit and told the commission the county is in good standing with healthy cash and reserve balances, but noted minor findings: about $100 overbudget in the fair fund, an overbudget Bond & Interest Account caused by an early bond payment, and a negative ending balance in the Public Works Special Projects Account pending a delayed reimbursement from the state. County staff recommended the commission authorize the engagement letter with Rodney M. Burns, CPA, LLC so the firm may complete the 2025 audit; the motion to authorize the engagement passed unanimously after a motion by Commissioner Ianne Dickinson and a second from Commissioner Donald Stottlemire.
County Clerk Janet Paddock presented a routine resolution waiving Generally Accepted Accounting Principles requirements for 2026 so the county may continue reporting on the Kansas Cash Basis Budget Law. The commission adopted Resolution 26-01 by unanimous vote.
The board also approved the consent agenda, which included minutes from Dec. 17, 2025; claim vouchers totaling $529,650.37; and payroll totaling $1,532,099.95. The consent motion was moved by Commissioner Colton Waymire and seconded by Commissioner Donald Stottlemire; all votes were recorded as "yes." The meeting concluded with staff reports and adjournment at 9:35 a.m.
Votes at a glance: the commission voted unanimously to approve the consent agenda (minutes and financials); unanimously authorized the 2025 audit engagement with Rodney M. Burns, CPA, LLC; and unanimously adopted Resolution 26-01 waiving GAAP requirements for 2026.
