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Danville adopts fiscal-year 2025 budget amendment and engages auditors for GASB 101 implementation; bill list approved

July 15, 2025 | Danville City, Boyle County , Kentucky


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Danville adopts fiscal-year 2025 budget amendment and engages auditors for GASB 101 implementation; bill list approved
The Danville City Commission approved a routine fiscal-year 2025 budget amendment and a professional-services engagement to implement new Governmental Accounting Standards Board (GASB) rules for compensated absences, and it approved the payment of the meeting’s bill list totaling $1,620,727.24.
On second reading, commissioners adopted Ordinance No. 2052 amending the FY25 budget; staff said the amended total appropriations are $59,804,506, up from an original $52,695,695. The amendment covers items including property acquisition and shared-agency contributions, staff said.
Separately, the commission approved a resolution to engage the city’s audit firm for GASB 101 implementation and initial disclosure work related to compensated absences and other accounting changes. Staff said the audit firm will supply a template and help determine what liabilities the city must recognize; the engagement was described in the meeting as not-to-exceed $701,000 charged to the finance department’s contract services budget. Staff said the firm’s assistance is primarily for the first-year implementation and that the city expects to use internal resources for future years.
Commissioners then approved payment of the bill list for $1,620,727.24. Staff highlighted two transparency practices: some invoices that must be paid before the regular meeting for service continuity (for example, an inter-county invoice) and the monthly credit-card/Comdata summary are now shown separately on the bill worksheet. Staff also noted a late addition to the bill list: a vendor invoice to Kauffman’s Trophies for $2,485.50, which staff said will be processed the following day.
Ending: The package of finance actions passed on the June 23 agenda; staff will proceed with GASB 101 implementation work and return audit-related disclosures as required by the new standard.

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