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Ellis County re-adopts annual GAAP waiver; administrator says transparency unaffected
Summary
County administrator Darren Myers explained the annual resolution waiving GAAP standards to avoid extra staffing and audit workload; commissioners adopted the GAAP-waiver resolution (R-2026-03) unanimously and the administrator said the county still provides full expense records to auditors.
Darren Myers, county administrator, explained the annual request to waive full GAAP accounting standards in favor of the county’s existing reporting procedures. Myers said moving to GAAP would “require a significant amount of more work, probably additional positions with the county for the reporting procedures” and would not materially change transparency because detailed expense reports are already provided to auditors.
Commissioners moved and seconded adoption of the GAAP-waiver resolution; the motion passed 3–0. Myers said the county provides detailed expense information to auditors (about 1,500 pages for the general fund) and that the waiver is an administrative choice to avoid extra staffing and audit burdens, not a reduction in public access to records.
