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Harvey County adopts GAAP waiver and fund-transfer resolution, designates 2026 public holidays

Board of Harvey County Commissioners · November 12, 2025
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Summary

The commission adopted Resolution 2025‑28 requesting a waiver from GAAP reporting for the county’s 2025 financial statements, Resolution 2025‑29 authorizing transfers from the Road & Bridge fund up to 25% of the 2025 budget to the Special Highway Improvement Fund, and Resolution 2025‑30 designating 2026 public holidays; all motions passed unanimously.

The Board of Harvey County Commissioners adopted a package of administrative resolutions on Nov. 12, 2025.

Assistant County Administrator/Finance Director Shannon Kingsley explained Resolution 2025‑28, requesting a waiver from GAAP reporting for preparation of the county’s 2025 financial statements under K.S.A. 75‑1120a(c)(1), and said the county will prepare statements on a KMAAG/cash‑basis format to reduce preparation costs. The board adopted Resolution 2025‑28 as presented.

Commissioners also adopted Resolution 2025‑29, which authorizes the County Treasurer to transfer unused funds from the Road & Bridge Fund to the Special Highway Improvement Fund in an amount not to exceed 25% of the Road & Bridge budget appropriated for 2025, and adopted Resolution 2025‑30 formally designating county public holidays for 2026 (list of dates in the packet). Each motion passed unanimously.

No controversial policy changes were recorded; the actions were presented as routine annual and financial housekeeping items.