Chase County commissioners on Aug. 29 authorized a forensic audit of the county treasurer's records after the county's annual auditor reported irregularities that could not be explained.

The county's sheriff said the auditor, Cindy Johnson, identified discrepancies while conducting the annual audit and that attempts to get clarification from Treasurer Wilson were unsuccessful. "Due to the complexity of the accounting systems involved, large number of transactions that may be potentially impacted, and the likelihood that the amounts at issue are between $50,000 and $100,000, it's necessary for us to undertake a more formal forensic audit," the sheriff said during the meeting.

The commission approved a motion to hire a certified public accountant with Certified Fraud Examiner credentials to perform an agreed-upon-procedures forensic audit, with an initial budget authorization of up to $25,000 to be paid from the county general fund. Commissioners also voted to grant Sheriff Jacob Welsh (or his designee) access to all Chase County bank records at Citizens State Bank from 2022 through the present.

Sheriff Welsh told commissioners the matter is an active investigation and warned that detailed allegations would not be released publicly while inquiries proceed. "Anyone involved is innocent until proven guilty, but we are undertaking an investigation at this time," he said.

Commissioners discussed that the audit could require a special prosecutor if criminal charges develop and noted the county's special-prosecutor fund holds only about $1,500. The sheriff said he would seek further legal support if warranted.

The motions were moved, seconded and carried: the forensic audit funding motion and the motion granting the sheriff access to bank records were each approved by voice vote.

The commission did not release further operational details, citing the ongoing nature of the law-enforcement inquiry.