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USD 422 board adopts GAAP waiver, rescinds prior policies and exercises Home Rule
Summary
The USD 422 board adopted Resolution Nos. 2601–2603, approving a GAAP waiver including fixed asset accounting, rescinding prior policy statements recorded before June 30, 2025, and exercising Home Rule authority granted by the Kansas legislature.
The board moved to adopt three governance resolutions. Resolution No. 2601 is a waiver from generally accepted accounting principles that includes fixed asset accounting; Resolution No. 2602 rescinds all policy statements recorded in minutes prior to June 30, 2025; and Resolution No. 2603 affirms the board’s exercise of Home Rule authority granted by the Kansas legislature. Each resolution was adopted by voice vote of 6–0.
The board also set routine administrative rules: a mileage reimbursement rate of $0.50 per mile for the 2025–26 year and petty cash limits of $1,500 for the clerk and $150 each for the junior high/high school and the elementary. These financial and governance decisions were recorded as motions that passed unanimously.
