Commission receives update on TNR program

An update on the city's trap neuter release (TNR) program, a waiver of generally accepted accounting principles (GAAP) requirements, and the write-off of uncollectible utility accounts were part of the regularly scheduled city commission meeting on Wednesday.

Jodi Baker, the animal control officer for Concordia, reported to commissioners that over 200 cats had been treated through the TNR program.

In 2023, the city allocated $3,000 to the Have A Heart TNR program, overseen by John Meyers. Norman Haden also played a key role in trapping cats in Concordia.

The program involved trapping stray cats and then transporting them to Tallgrass Veterinary Hospital for spaying/neutering and rabies vaccinations. Post-procedure, the cats are returned to their original locations.

To date, the TNR program has primarily focused on large cat colonies, particularly in areas north of the tracks from Willow to Valley and between First and Third streets, as well as colonies on East Fifth Street near the Our Lady of Perpetual Help Catholic Church, and West 11th Street near the swimming pool.

“The largest colonies are on the north side of town,” said Baker.

Baker said the TNR program has significantly helped deal with the town's stray cat issue. Commissioners requested that Baker provide a detailed proposal for additional funding in the budget.

By unanimous vote, commissioners approved Resolution 2024-2171, which is a waiver of GAAP requirements.

Since 1983, the city has used the regulatory basis of accounting and waived GAAP requirements. The regulatory basis of accounting results in a financial statement presentation which shows cash receipts, cash disbursements, cash and unencumbered cash balances, and expenditures compared to budget. Balance sheets that would have shown non-cash assets such as receivables, inventories and prepaid expense, liabilities such as deferred revenue and matured principal and interest payable, and reservations of the fund balance are not presented.

Financial statements and reports required by GAAP are not relevant to the requirements of the cash basis and budget laws of Kansas. Choosing to use the regulatory basis of accounting requires a resolution in compliance with K.S.A. 75-1120a(c).

The waiver request cannot be for more than one year and the last requirement is that the resolution be

supplied to the Department of Administration.

In further action, commissioners approved writing off uncollectible utility accounts in the amount of $992.81.

The commissioners then met in executive session for ten minutes with city manager Amy Lange and city attorney Justin Ferrell to discuss the acquisition of real estate. No action was taken.

The meeting adjourned at 6:14 p.m.