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Commissioners move to pursue external audit of January payroll and review payroll controls
Summary
The commission discussed contracting with Bailey (firm named in the transcript) to audit January 2025 payroll and to review payroll controls and ERP setup; the engagement was described as time-and-materials and further scope would be determined after an initial review.
Commissioners discussed a proposed engagement with a payroll/audit consultant (referred to in meeting materials and discussion as Bailey) to audit January 2025 payroll, verify earnings and deductions, and review the county's payroll processes and internal controls.
Carmen (County Auditor/Recorder) summarized the scope: the consultant would review the January payroll prepared by the county auditor's office to verify proper earnings, deductions and taxes and to identify issues for resolution with Tyler support. The proposal included an optional additional scope to review the county's ERP (Tyler) system setup and functionality to identify gaps and work with Tyler support as needed. Staff said the engagement would be time-and-materials and that a total final cost would not be known until the work progressed.
Commissioners said time was of the essence because employees had raised concerns about paychecks. A motion related to engaging the consultant to perform the January payroll audit and to include a walkthrough of payable and payroll processing controls was discussed. Meeting minutes show the board had previously authorized initial work and that commissioners expected an engagement letter to be executed by the auditor and for the consultant to coordinate with staff. The transcript does not record a new roll-call vote on the engagement at this meeting; commissioners asked staff to proceed with next steps and to return with findings and, if necessary, an expanded scope for additional work.
No final fee or contract total was recorded in the meeting transcript; staff and commissioners agreed the initial scope would be limited to auditing January payroll and that further work would depend on the consultant's findings.
