A RESOLUTION TO WAIVE THE REQUIREMENTS OF K.S.A. 75-1120a (a) REGARDING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AS THEY RELATE TO THE CITY OF GOODLAND

WHEREAS,     the City of Goodland, Kansas has determined that the financial statements and financial reports for the year ended 2023 to be prepared in conformity with the requirements of K.S.A. 75-1120a (a) are not relevant to the requirements of the cash basis and budget laws of this state and are of no significant value to the Governing Body or the members of the general public of the City of Goodland; and

WHEREAS,     there are no revenue bond ordinances or other ordinances or resolutions of the municipality which require financial statements and financial reports to be prepared in conformity with K.S.A. 75-1120a (a) for the year ended 2023.

NOW, THEREFORE BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF GOODLAND, KANSAS in regular meeting duly assembled this 6^th day of February, 2023 that the Governing Body waives the requirements of K.S.A. 75-1120a (a) as they apply to the City of Goodland for the year ended 2023.

BE IT FURTHER RESOLVED that the Governing Body shall cause the financial statements and financial reports of the City of Goodland to be prepared on the basis of cash receipts and disbursements as adjusted to show compliance with the cash basis and budget laws of this State.

PASSED AND ADOPTED this 6^th day of February, 2023 by the Governing Body of the City of Goodland, Kansas.

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Aaron Thompson, Mayor

ATTEST:

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Mary P. Volk, City Clerk