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Franklin County auditors report no fraud, commissioners authorize 2025 engagement

Franklin County Board of County Commissioners · January 7, 2026
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Summary

An independent auditor told Franklin County commissioners that discrepancies after a software conversion caused accounting differences but found no evidence of fraud; the board authorized the auditor to execute a 2025 engagement letter and accepted the 2024 audit adjustments.

Franklin County commissioners accepted the 2024 audit and authorized the county to execute an engagement letter with auditor Rodney M. Burns to complete the 2025 audit.

Auditor Rodney M. Burns told the board the county’s move to a new Tyler accounting system, run in parallel with Thompson Reuters during transition, produced reporting differences that left several "$100,000" gaps between the two systems. Burns said the differences reflected accounting and rollover issues between systems rather than missing funds and that he found "no evidence of any fraud." He said he expects to provide adjustments needed to balance 2024 and can return to perform the 2025 audit if engaged.

County officials and the auditor described the principal reconciliation issue as transfers and timing differences tied to how the new system maps funds and account columns. Burns said staff and auditors have been resolving the differences and that one fund that finished the year in the red (a road project fund) later received state payments and is not a violation of Kansas cash‑basis law.

Commission discussion emphasized that the county has strong reserve balances and that staff will continue to work with Tyler Technical Services to correct reporting structure and ensure timely audits going forward. A motion to authorize the chairman to execute the audit engagement letter with Rodney M. Burns, CPA LLC for the 2025 audit passed unanimously.

The commission also approved routine audit‑related items and asked staff to provide updates as reconciliations proceed. The auditor said he would plan on returning in May and June to complete any remaining work on the 2025 engagement.