Auditor discusses concern with county
An auditor told Leavenworth County commissioners she had a concern about the lack of reconciliation of a payroll account.
April Swartz with Varney & Associates, Manhattan, brought up the issue Wednesday when reviewing an audit of the county.
Swartz said it was discovered a payroll account was not being reconciled during 2020. She said staff from the Clerk’s Office stepped in to reconcile the account.
“That’s really a function of the Treasurer’s Office,” Swartz said. “We just are expressing concern.”
County Clerk Janet Klasinski said she believes the matter has been resolved. She said the account is being reconciled on a daily basis.
County Treasurer Janice Van Parys, who did not attend the meeting, said Thursday that her office was provided figures for the account through the human resources department.
“We were trying to balance that, but the numbers were wrong,” Van Parys said.
She also acknowledged that her office fell behind because of COVID-19.
“The money was always there,” she said. “There was never a problem with the money being there.”
Van Parys said there should not be a problem from this point on.
The treasurer said she never received feedback from the auditor indicating it was a strong concern.
“We had it all done before she got there,” Van Parys said.
Swartz told commissioners Wednesday that the auditing firm was providing a clean opinion for the 2020 audit. She said this is because the Clerk’s Office made a large adjustment prior to the audit.
County Administrator Mark Loughry said the duties of the Treasurer’s Office regarding the reconciliation of the account are outlined in law.
He said having the Clerk’s Office do the work creates a problem in terms of checks and balances.
Swartz said a problem had been discovered with the same account a year earlier. At the time, it was thought there may have been a learning curve with a new payroll provider and payroll person.
“An adjustment was made last year if you recall, and then we moved forward,” she said.
Van Parys said Thursday that a payroll program that was launched in the county in 2019 had software problems.
Commission Chairman Mike Smith expressed concern Wednesday that there were problems with the account for two years. Smith said he hopes commissioners will not have a similar discussion next year.
Swartz said the auditing firm can make a semi-annual check this year. She said it would not cost the county any additional money.