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Scotts Bluff County commissioners move payroll functions to management accountant/HR office
Summary
The board approved a resolution transferring payroll functions from the county clerk's office to the management accountant/human resources department; commissioners and staff discussed audit concerns, separation of duties and implementation steps.
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The Scotts Bluff County Board of Commissioners voted unanimously to transfer the county payroll function from the county clerk’s office to the management accountant / human resources department.
Commissioner discussion and staff presentations centered on audit recommendations, separation-of-duties concerns and the practical steps needed to make the change. Russ (who introduced the item) said the move was intended to provide a second set of eyes on cash-handling and to address repeated audit comments; he described the transfer as an efficiency and internal control improvement. Management accountant Lisa and county clerk Kelly discussed operational details and statutory duties that will remain with the county clerk, including countersigning warrants and delivering warrants payable to employees after required entries are made.
During discussion resident Mitch Wagers and others urged clear lines between HR and accounting duties; Mitch said his experience in the private sector recommended separation where possible. Lisa and other staff answered detailed questions about reconciling multiple small accounts (sheriff’s accounts, veterans office, commissary) and said some additional procedural work — and possibly minor staffing adjustments — may be needed during the implementation.
The board then adopted a formal resolution transferring the payroll clerk position to the management accountant/human resources department and directing staff to work together on timing and logistics. The motion carried 4–0.
Implementation notes: the board instructed facilities/IT staff to assist with the physical move of offices and with network/IT needs; staff said payroll software and time-clock integration (Time Clock Plus) will be part of the transition. The county clerk will continue to perform statutorily required functions such as countersigning warrants and maintaining warrant distribution records.
The board did not set a specific transfer date in the resolution but asked staff to complete the move as quickly as practical and to report back to the commission with the transition timeline.

