Finance director: Geary County ends 2025 in good shape; no single-audit required

Tammy Robinson, Geary County finance director, presented unaudited financials for 2025 and told commissioners the county does not meet the federal threshold for a single audit this year. She said county staff had finished the last accounts-payable batch and forwarded schedules of expenditures to auditors and the county CFO; auditors are expected to begin review work in March.

Robinson reported the county completed its last ARPA payment earlier in the year and noted that LATCF funds will need to be used toward a piece of land as part of that program. She walked commissioners through revenue activity, saying the general fund ended the year above budget largely because of tax-sale collections and distributions.

On personnel budgeting, Robinson reviewed CPIU figures and COLA context: the CPIU (used for COLA consideration) was 2.8% for 2025 (2.7% in 2024), and Robinson said past practice has been 1–2% adjustments when setting personnel baselines. "We're in good shape going into the audit," Robinson said. She also noted staff would bring a special CIP work session back to the board.

Commissioners asked about training and conferences; Robinson reminded them that CPM (county personnel/management training) will be held in Manhattan starting in July and urged department heads to consider attendance.