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Commission reviews annual resolution exempting county from GAAP (Resolution 2025-033)
Summary
County staff presented the annual resolution (2025-033) that exempts Crawford County from using generally accepted accounting principles for its financial statements, noting auditors request the resolution each year and the county remains subject to Kansas cash-basis and budget laws; the commission moved and seconded the resolution.
County staff presented the annual resolution exempting Crawford County from using generally accepted accounting principles (GAAP) in its financial statements, explaining the action is an annual administrative step required by auditors.
"This is nothing new. We've done this. Every year I've been here," staff said, adding the county is audited under Kansas municipal accounting, Kansas cash-basis, and Kansas budget laws and is not required by state law to use GAAP for its financial statements.
The commission moved and seconded Resolution 2025-033; the transcript records the motion and second but does not include a formal roll-call tally in the public record provided.
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