[{"_1":2,"_108":-5,"_109":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,86,98],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6520154,"mediaKeyId","5334889-73c4bde2c6bfe30be4be67656edb5ab7","parentId",5334889,"title","Atchison County audit flags late daily statements, unreconciled bank items and negative fund balances","audioSeconds",1913,"startMs",804000,"endMs",2717000,"viewUrl","/Search/View?dp=1&key=5334889-73c4bde2c6bfe30be4be67656edb5ab7&start=804&end=2717","thumbnailUrl","https://assets.pipeline.soar.com/5334889-73c4bde2c6bfe30be4be67656edb5ab7/thumbnail_804000.jpg","articleUrl","/articles/6520154/Atchison-County/Kansas/Atchison-County-audit-flags-late-daily-statements-unreconciled-bank-items-and-negative-fund-balances","mediaUrl","https://secure.pipeline.soar.com/6520154-96c75530ba2d035fa974a7a11b87fc95/orig.mp4?Expires=1770992141&Signature=T~NSod4ScRffFfQUavOLHmIIDO-9XLu1bBJ~H1OnDCair3YhPa51yYaImr8l6QT4AHwzb8M~mYUFTXcwDa1kdYybXc8bGeSgig~IPc-fu0I9KtXQbLbTjzSEfMBgmIecbjisyKIYzsqjsjYWwFLJXggz57sAJSs5q8ZPRsRAVZi4N2A1SatVLkVEEPt9~2zwi41qdiXg7ad8JeyYKAHEsmPu5R1c1ThVf50kvoi6-IrCQCcMvzLBg4SQ~Al8vZ96-O4NuOGqMaC48pA3GVHUcc531QzIpnH1UMNEt5Oi1HSxs3WNGGYP9TB98UbKoB8SAcYo9oALMihCZbEMErFXkA__&Key-Pair-Id=KUT5TJCACFTXG","author","Atchison County, KS","date","2025-07-08T20:33:03.783Z","article","April Swartz, an auditor with Varney & Associates, told the Atchison County Commission on July 8 that the county'9s 2024 financial statements received a clean opinion under the Kansas Municipal Audit/Regulatory basis but that multiple operational control issues need attention.

Swartz said special procedures were required because the county spent more than $750,000 in federal funds (COVID-era CSLFRF), and the sampled federal expenditures were allowable. \"Because you spent more than 750,000 in federal money this year, you were required to have additional procedures...we didn't see anything that looked out of line,\" she said.

The auditor highlighted several areas of concern that she said reduce day-to-day transparency and increase risk: delayed daily cash statements, uncleared bank reconciliation items amounting to roughly $200,000 that could not be traced to individual funds, several funds finishing the year with negative unencumbered cash, missing quarterly treasurer publications, and incomplete tracking of depository coverage and certificate of deposit balances.

Why it matters: county daily statements and reconciliations are the primary operational controls that let department heads and commissioners know current cash-by-fund balances. The audit said the most recent daily statement in the clerk's office was dated July 1 while the meeting occurred July 8, and the auditor urged restoring daily routines so budget and cash-management decisions rely on timely data.

Key findings and details

- Special procedures and federal money: Because county federal spending exceeded $750,000, auditors performed targeted testing of CSLFRF (state and local fiscal recovery) expenditures and found the sampled items allowable.

- Opinion and accounting basis: Varney & Associates issued a clean opinion on the county'9s financial statements under the regulatory (KMAG) basis of accounting. The report noted that the regulatory basis differs from GAAP, which is why the first paragraphs describe GAAP and appear adverse before the regulatory-basis opinion is given.

- Negative cash by fund: The audit identified several funds with negative unencumbered cash at year end, including the joint communications fund, special motor vehicle fund, juvenile intake and the solid waste fund. The auditor said only limited exceptions exist (for example, interim federal-grant reimbursements) and recommended corrective transfers or other management steps.

- Bank reconciliations and outstanding items: Auditors reported many uncleared or unexplained reconciling items in the bank reconciliation that prevented proof of about $200,000 of cash by fund. Swartz said the county appeared to have approximately $200,000 more cash than the books showed, but auditors could not substantiate that by fund because of missing detail.

- Quarterly treasurer publications and depository coverage: The treasurer had not published required quarterly reports for at least two periods, the audit said, and the treasurer'9s office did not appear to be tracking daily depository coverage and certificates of deposit accurately. Auditors reported examples where closed accounts or redeemed CDs remained listed in daily summaries.

- Debt and budget compliance: The audit summarized existing debt and financing leases (including a 2016 tax revenue bond and recently added equipment lease) and found no material budget-law violations; overall the county was under budget for the year on the funds reviewed.

Commissioner and staff response

Finance Director Mark Zeltner and commissioners discussed follow-up steps. Zeltner told the board he and the treasurer planned to meet to clean up outstanding reconciling items. Commissioners asked for weekly status checks and for the depository-coverage spreadsheet used by auditors so the board can monitor whether coverage is sufficient.

Swartz said the county'9s finance director had been essential to completing the audit and that Varney & Associates will continue as auditor if the county addresses the reconciliation and daily-statement issues. \"Let's give it a chance,\" she said, while noting she would reconsider if the bank-reconciliation risk remains unaddressed.

Clarifying details and figures mentioned in the audit presentation

- Beginning unencumbered cash (reported): $6,809,626; receipts for the year shown in the report: roughly $28,025,000; expenditures reported: roughly $28,000,006.71.
- Reconciled book balance example cited: roughly $6,000,004.42.
- Auditor-identified problem reconciling amount: about $200,000 of uncleared items.
- Exception allowing temporary negative cash: federal grant reimbursement expected (auditor noted an exception exists only for that situation).

What the commission directed

Commissioners asked staff to present improved daily statement reporting and a depository-coverage summary and to address the outstanding reconciling items. The board agreed to track progress and to ask the auditor and finance director for suggested reporting formats and cadence (auditor advised weekly checks on outstanding reconciling items until cleaned up).

Ending

The auditor presented a governance letter summarizing required corrective items. Commissioners acknowledged the findings and agreed to follow up with Zeltner and the treasurer to bring reconciliations and daily reporting into compliance. Varney & Associates said it would continue to work with county staff and monitor corrections before confirming audit arrangements for subsequent years.

","mediaType","Video","parentTitle","Atchison County Commission Video 2025-08-07","oneSentenceSummary","April Swartz, an auditor with Varney & Associates, told the Atchison County Commission on July 8 that the county'9s 2024 financial statements received a clean opinion under the Kansas Municipal Audit/Regulatory basis but that multiple operational control issues need attention.","taxTitle","Atchison County, Kansas","taxId",70752,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":79,"_47":80,"_49":81,"_51":82,"_53":83,"_55":56,"_57":58,"_59":84,"_61":62,"_63":64,"_65":85,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6520141,"Votes at a glance: Atchison County Commission, July 8, 2025",0,94000,"/Search/View?dp=1&key=5334889-73c4bde2c6bfe30be4be67656edb5ab7&start=94&end=94","https://assets.pipeline.soar.com/5334889-73c4bde2c6bfe30be4be67656edb5ab7/thumbnail_94000.jpg","/articles/6520141/Atchison-County/Kansas/Votes-at-a-glance-Atchison-County-Commission-July-8-2025","https://secure.pipeline.soar.com/6520141-c63f78854c53ae3f4368a283e9f4de8c/orig.mp4?Expires=1770992141&Signature=nHXAM48HOxACv83mfzGZ~ofZ6ZfmAFAwsV35WBJOuBIJ9hEZotJrYMjA8wJ81N6uMFqzLzm78C3Jpt8b3HYvFIiQeHJ-GIyPlJSKvNwcCdkNik-opSwxWdGxN0d6-2jSK-XKpqLW~-xb-5OUySdzV~PlrtioxJsngavhnCG7v4OX7DLYEmQ4bAuuEOocdUiMReCjxezaxJb-m4qwYYUvvP9abvDoROeDEitEUqdGIgObZlq4T1sbGZApYSkEQ6BwpMaGE~YVbGUu6lFyRSWgGfo4BsJ07VeRszP~0YEsg3qQe5dfHWgMWdzyeinCsHc3xflP3Hb~j~v6Ewf8FzmmlQ__&Key-Pair-Id=KUT5TJCACFTXG","The Atchison County Commission took the following formal actions during the July 8, 2025 meeting. Vote tallies are those read into the public record.

1) Motion: Approve meeting agenda for July 8, 2025.
Outcome: Approved
Tally: 3 yes, 0 no
Notes: Motion was moved and seconded on the record; the clerk called the vote and chairman announced passage 3-0.
Provenance: agenda approval recorded at start of meeting (roll call and agenda motion).

2) Motion: Approve the consent agenda (minutes from July 1, 2025, and finance report and listed expenditures).
Outcome: Approved
Tally: 3 yes, 0 no
Notes: Finance director presented expense totals and explained large items included in the upcoming AP run.
Provenance: consent-agenda vote recorded after finance director review.

3) Motion: Approve purchase order to Professional Engineering Consultants (PEC) for geotechnical core drilling at the Road & Bridge facility, $8,100, to be paid from senior village sale proceeds.
Outcome: Approved
Tally: 2 yes, 1 no
Notes: One commissioner asked for a written explanation from staff on why the core drilling was required because the work had already been completed in the field; commissioners also discussed forming a small advisory committee for the facility project.
Provenance: purchase-order discussion and vote recorded during new business (core drilling item).

4) Motion: Approve proposed 2026 county holiday list for publication with R&R (information sheet).
Outcome: Approved
Tally: 3 yes, 0 no
Notes: Board approved publishing the holiday schedule in advance of the 2026 organizational meeting.
Provenance: holiday list presented by finance director; vote recorded as unanimous.

5) Motion: Recess into executive session at 10:13 a.m. for attorney-client privileged consultation as allowed by KSA 75-4319(b)(2). Motion included persons to remain: the three commissioners and the county counselor.
Outcome: Approved
Tally: 3 yes, 0 no
Notes: The board recessed for 15 minutes per the motion.
Provenance: motion and roll-call recorded prior to closed session.

6) Motion: Recess into executive session at 11:28 a.m. to discuss personnel matters of non-elected personnel (KSA 75-4319(b)(1)); attendees: commissioners and county counselor; 15-minute recess.
Outcome: Approved
Tally: 3 yes, 0 no
Notes: Motion and roll-call recorded; the board returned to open session after the recess.
Provenance: motion and roll-call recorded prior to closed session.

7) Motion: Adjourn meeting (and proceed to a site tour with KDHE staff and county clerk to view candidate properties for nuisance cleanup).
Outcome: Approved
Tally: Unanimous (voice vote)
Notes: Motion to adjourn and proceed with a scheduled tour passed by voice vote.
Provenance: final motion to adjourn at end of meeting.

","Summary of formal actions taken by the Atchison County Commission during its July 8 meeting, including routine approvals, a $8,100 purchase order and approval of 2026 holidays.",{"_33":87,"_35":36,"_37":38,"_39":88,"_41":89,"_43":90,"_45":91,"_47":92,"_49":93,"_51":94,"_53":95,"_55":56,"_57":58,"_59":96,"_61":62,"_63":64,"_65":97,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6520145,"Atchison County approves $8,100 core-drilling invoice for Road & Bridge site; commissioners discuss local advisory committee",192,294000,486000,"/Search/View?dp=1&key=5334889-73c4bde2c6bfe30be4be67656edb5ab7&start=294&end=486","https://assets.pipeline.soar.com/5334889-73c4bde2c6bfe30be4be67656edb5ab7/thumbnail_294000.jpg","/articles/6520145/Atchison-County/Kansas/Atchison-County-approves-8100-core-drilling-invoice-for-Road-Bridge-site-commissioners-discuss-local-advisory-committee","https://secure.pipeline.soar.com/6520145-a65cf1055eaa7cbea0001bc072ad5869/orig.mp4?Expires=1770992141&Signature=aAxHr7i5iyR5Bh0h6dml6y0Liu6MyBLv27ZuNiET8SHzjl1qoApVd8BopVcTFywvAd-08ljmkKyo4-IceVtfqxGgcFGxzX~OOdkYKthSbSi~XuA2xkkGW7YiNUX1P~CK0Ds1nh4cMUxNiL9bHJRacWdUDboXEnrb53tQbDTN5IX7B86jBA3rqnEZb~~mzmR6M8i5fPZo-SVVnTbRRFSfCO7IZEwQKI2YTz7~ucKch1StpTNjK~SVsJPuQfZYbTOaXmfJW8KN-BEWXBUk5XWybQyKmgZS2Ophm012OXcPvFxMbw9ctJgJfJPASf8Tfxk94xBquhLsJUXQS14s8HkAsA__&Key-Pair-Id=KUT5TJCACFTXG","Atchison County commissioners voted to approve a purchase order for Professional Engineering Consultants (PEC) to complete core drilling at the Road & Bridge facility site. Finance Director Mark Zeltner presented the item on July 8 and said the work was billed at $8,100 and would be paid from the senior village sale proceeds.

The motion to approve the PEC purchase order passed 2 to 1.

Local advisory committee discussion

Several commissioners raised the idea of forming a small, local advisory committee for the facility project. The proposal described recruiting three professionals (one from each commission district) to provide periodic technical advice to the county director and commissioners on design, scheduling and scope decisions. Supporters said an advisory group would provide local expertise and reduce hindsight problems when a department head manages a capital project alone.

Commissioners and staff discussed practical questions: whether advisory input would be limited to advice versus formal approvals, whether it would slow project work, and whether the county attorney should review how such a committee would be structured. Commission members asked staff to run the idea by the county counselor and to place the advisory-committee concept on a future agenda for formal consideration.

Follow-up requested

One commissioner asked staff to email the commission explaining why the core drilling was required, because the drilling had already been completed while the board was being asked to approve payment. Zeltner said the core drilling was requested by the engineering consultant and was done while the drilling contractor was in the area to save mobilization costs.

Ending

The board approved the PEC core-drilling purchase order and directed staff to present a written explanation of the reason the drilling was required; commissioners asked that the advisory-committee proposal be discussed at a future meeting before formal establishment.

","The commission approved a purchase order for PEC to do geotechnical core drilling at the Road and Bridge facility site; the $8,100 cost will be paid from senior-village sale proceeds. Commissioners also discussed creating a small advisory committee of local professionals to advise on the facility project.",{"_33":99,"_35":36,"_37":38,"_39":100,"_41":78,"_43":101,"_45":101,"_47":102,"_49":103,"_51":104,"_53":105,"_55":56,"_57":58,"_59":106,"_61":62,"_63":64,"_65":107,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6520148,"KDHE outlines program to help counties clean illegal dump sites; county to identify candidate properties",4905000,"/Search/View?dp=1&key=5334889-73c4bde2c6bfe30be4be67656edb5ab7&start=4905&end=4905","https://assets.pipeline.soar.com/5334889-73c4bde2c6bfe30be4be67656edb5ab7/thumbnail_4905000.jpg","/articles/6520148/Atchison-County/Kansas/KDHE-outlines-program-to-help-counties-clean-illegal-dump-sites-county-to-identify-candidate-properties","https://secure.pipeline.soar.com/6520148-e7c57fbbda730d6607b6c1f3c65a616a/orig.mp4?Expires=1770992141&Signature=E0apGDXRF7d8Ep8RLFMJ22PhyCOczYMC1AUY4PZTwCCjzf-bkLBnNMoFhpGvsPrhlScKmnLk-GknhHBC45Ix1~Ao-5DU6oZekanF6liXs4W23fIoTcQxpIAtH70wlV2J~SH6yO-rvbW9TK-EpAH61GXCktPLsmTXab4y85D4wivIZzHV1zEFVuXgRaG62P2xhnp5vkxr0pE7z~tyUmLUJ6vNWnVZwwIv2VA38x11O-SN1rSMN7H~sEfRjoIuJkkkdjJ0qCiUBra7iTeDaf~Dg47czlfGmbOgRwjHf4eQWb5YBYhc-uxMkqGmGGu-uaemUW56ryU~ToILF-SDxMyelg__&Key-Pair-Id=KUT5TJCACFTXG","Toby (Kansas Department of Health and Environment, Bureau of Waste Management) told the Atchison County Commission on July 8 that KDHE'9s \"legal dump\" program can help counties remove accumulated solid waste from private properties when the local governing body gives consent.

\"By state statute...it'9s at the consent of the local governing body,\" Toby said, explaining that KDHE cannot unilaterally require a county to participate. The program may pay up to $10,000 per site in KDHE funds and requires a 25% local match; Toby said the match is usually satisfied with in-kind county resources such as road-and-bridge equipment and staff.

How the program works

- Funding and match: KDHE pays up to 75% of eligible cleanup costs (up to $10,000 per site); the county provides a 25% match, typically met with county employees and equipment recorded at FEMA standard rates (time-and-a-half for labor when KDHE reimburses).

- KDHE handles owner contact and notices: The agency said it will send the required notices, attempt voluntary compliance and — only if necessary — issue an administrative order and pursue enforcement through KDHE legal staff in Topeka. Toby said KDHE prefers voluntary compliance and usually allows multiple months for a property owner to remove recyclable material or otherwise demonstrate progress.

- Permitted disposal and documentation: Anything removed must go to permitted facilities; KDHE requires receipts (landfill or recycler) and on-site KDHE presence while cleanup occurs. County staff or contractors working the site provide the in-kind match and may be reimbursed under contract terms.

- Scope limitations: KDHE'9s legal-dump program targets accumulated solid waste. It does not pay for demolition of buildings, routine code-enforcement appearance violations, or junk-vehicle cleanups that fall under other state authorities. Larger environmental (brownfield) contamination would be handled by other state remediation programs.

Next steps for Atchison County

Commissioners and staff agreed to identify candidate properties and to accompany KDHE staff on a short tour after the meeting. Toby said the initial step is a nonbinding illegal-dump notification form; KDHE will then contact property owners, attempt voluntary compliance and bring the county into contract only when KDHE funds will be spent.

Ending

County staff said they will compile property referrals for KDHE review. Toby provided paper copies of the notification form and said KDHE will follow with contract paperwork only for sites that qualify and where KDHE funding will be expended.

","A KDHE Bureau of Waste Management representative described a program that can pay up to $10,000 per illegal-dump site (75% KDHE, 25% local match, typically in-kind), said KDHE manages property-owner notices and that counties must consent to participation. Commissioners agreed to show KDHE staff candidate sites.","actionData","errors"]

Article not found

Atchison County audit flags late daily statements, unreconciled bank items and negative fund balances

Votes at a glance: Atchison County Commission, July 8, 2025

Atchison County approves $8,100 core-drilling invoice for Road & Bridge site; commissioners discuss local advisory committee

KDHE outlines program to help counties clean illegal dump sites; county to identify candidate properties