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USD 422 board adopts GAAP-waiver resolution, rescinds prior minutes-based policies, and asserts Home Rule
Summary
The board adopted Resolution No. 2501 (GAAP waiver), Resolution No. 2502 (rescinding policy statements in prior minutes), and Resolution No. 2503 (exercising Home Rule authority), each passed unanimously at the July 8 meeting.
The Unified School District No. 422 Board adopted three recorded resolutions in a single block of motions. Resolution No. 2501 grants a waiver from generally accepted accounting principles for fixed asset accounting; Resolution No. 2502 rescinds policy statements found in board minutes prior to June 30, 2024; and Resolution No. 2503 affirms the board’s exercise of Home Rule authority. Each resolution was moved and seconded as reflected in the minutes and the votes were recorded as 7–0 for each resolution.
The minutes state that the resolutions are attached to the official record. The GAAP waiver (Res. 2501) relates to accounting treatment of district fixed assets; the rescission (Res. 2502) clears prior policy statements in minutes, and the Home Rule resolution (Res. 2503) formalizes the district’s exercise of authority granted by the Kansas legislature. The board’s actions were procedural and recorded as passed without recorded dissent.
