Chase County commissioners on Aug. 29 voted to fund a targeted forensic audit and to grant the sheriff access to county bank records after the county auditor reported unexplained irregularities in the treasurer's office.

Cindy Jensen, the county’s auditor, told the commission her review identified a number of irregularities and that she found "no legal allowable reason for the irregularities." The sheriff told the board that, following consultations with state agencies, the county should hire a CPA who holds a certified fraud examiner credential to perform an "agreed‑upon procedures" review to determine the scope and cause of discrepancies.

Sheriff Jacob Welsh requested authorization to set up the audit and access bank accounts dating back to 2022. He said the initial cost estimate from the selected CPA was between $20,000 and $25,000. "These are typically called what's, what's called an agreed upon procedure, and, the possible cost for this audit is between 20 and $25,000," the sheriff said.

The commission approved up to $25,000 from the general fund for the audit and moved to sign the letter authorizing the sheriff (or his designee) to retrieve records from Citizens State Bank covering 2022 to the present. Commissioners noted the matter may have criminal implications and discussed the potential need for a special prosecutor; the sheriff said the investigation is ongoing and that the public will be given limited information as appropriate.

What's next: the sheriff’s office will work with the contracted CPA and report back to the commission as permitted by the ongoing investigation; the county may seek a special prosecutor depending on developments.