Commissioners discuss forensic review of county finances; firm to draft engagement letter, county hires data-recovery for clerk and treasurer computers

Neosho County commissioners held a detailed discussion with an external forensic accounting team about reviewing county financial records after concerns raised during recent audits and turnover in elected offices.

The consultant described a typical forensic review as flexible and focused on areas of concern rather than a routine financial audit: "a forensic audit ... is way more agile than, like a financial audit," the consultant said, explaining that work can range from examining bank reconciliations and vendor lists to performing digital imaging, payroll reviews and identifying suspicious transactions.

Commissioners said their concerns include bank reconciliations, the county attorney diversion fund, and records from offices that recently changed personnel (the clerk, treasurer and county attorney departments were mentioned). The consultants recommended starting with recent years—generally one to three years—then expanding if the review finds irregularities. The consultant emphasized a phased approach tied to agreed scope and budget.

County leaders agreed to ask the firm for a short, written engagement letter and a proposed scope with estimated costs. The firm said it typically charges by the hour and will present phased tasks and cost estimates to avoid surprises. Commissioners said they want an agreed-upon, limited scope that targets high-risk areas first.

Separately, following an executive session, the board voted to hire a vendor to perform data-recovery and forensic imaging on designated computers in the clerk’s and treasurer’s offices. The motion passed: commissioners approved hiring the vendor to engage in recovery operations on designated computers in the clerk's and treasurer's offices so the county can preserve and examine electronic records and emails as part of the review process.

The county plans to return to the board with a proposed engagement letter from the forensic firm, a prioritized list of accounts/departments to be reviewed and, if necessary, proposals for any additional digital forensics work. The consultants said many initial tasks can be performed remotely, but on-site work and interviews may be scheduled depending on need and budget.