Crook County adopts supplemental budget adjustment to reflect GASB 87 lease accounting
June 29, 2026 | Crook County, Oregon
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The Crook County Board of County Commissioners on June 29 approved Resolution 2026-28, a supplemental budget adjustment to recognize an existing lease under governmental lease accounting rules.
"This adjustment increases appropriations solely to reflect the required accounting treatment of this lease," Crook County finance director Christina Heron told commissioners, adding that the change "does not represent new operational spending, a new financial obligation, or a change in county services." Heron said the action responds to GASB (Governmental Accounting Standards Board) Statement No. 87 and is an accounting recognition rather than new funding.
The board opened a required public hearing on the resolution, invited comments, heard none and closed the hearing. A motion to adopt the resolution passed with those present voting in favor; one commissioner was recorded as absent.
The county’s finance director said the lease payments were already included in the current budget and that the supplemental resolution simply aligns the county’s budgetary presentation with GASB 87 requirements. No follow‑up staff assignments or new programs were authorized by the vote.
The board moved on to other agenda items after approving the supplemental budget resolution.
"This adjustment increases appropriations solely to reflect the required accounting treatment of this lease," Crook County finance director Christina Heron told commissioners, adding that the change "does not represent new operational spending, a new financial obligation, or a change in county services." Heron said the action responds to GASB (Governmental Accounting Standards Board) Statement No. 87 and is an accounting recognition rather than new funding.
The board opened a required public hearing on the resolution, invited comments, heard none and closed the hearing. A motion to adopt the resolution passed with those present voting in favor; one commissioner was recorded as absent.
The county’s finance director said the lease payments were already included in the current budget and that the supplemental resolution simply aligns the county’s budgetary presentation with GASB 87 requirements. No follow‑up staff assignments or new programs were authorized by the vote.
The board moved on to other agenda items after approving the supplemental budget resolution.
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