Chase County funds forensic audit after county auditor flags irregularities in treasurer’s records

The Chase County Commission on Aug. 29 approved up to $25,000 from the general fund for a targeted forensic audit into irregularities found during the county’s annual audit and granted Sheriff Jacob Welsh access to county bank records dating to 2022.

The request came after county auditor Cindy Johnson identified accounting inconsistencies in the treasurer’s office that she said could not be explained from available records. Sheriff Jacob Welsh told commissioners the irregularities “may be potentially impacted by this, and the likelihood that the amounts at issue are between 50 and $100,000” and recommended a focused forensic review by a CPA certified in fraud examination.

The forensic review was described as an "agreed upon procedure" audit tailored to the specific discrepancies the auditor identified. The sheriff told the commission the estimate from a prospective CPA ranged between $20,000 and $25,000. Commissioners voted to authorize the audit up to $25,000 from the general fund; the board also approved a separate motion giving Sheriff Welsh, or his designee, access to all Chase County bank records held at Citizens State Bank from 2022 to the present.

Sheriff Welsh said the matter is an ongoing investigation and requested limited public comment while investigators proceed. “Anyone that is involved in this is innocent until proven guilty, but we are undertaking an investigation at this time into potential criminal activities,” he told the commission.

Commissioners and the sheriff said a special prosecutor might be needed depending on the investigation’s findings. The sheriff and county staff said the audit and bank‑access measures are intended to determine the scope of any mismanagement and protect public funds.

The commission’s votes were taken during the regular meeting; commissioners said they would return to the body for further funding approval if the scope expands beyond the authorized amount.

Ending: The sheriff asked media inquiries to be routed to the sheriff’s office because the review remains an active investigation. Commissioners said they will discuss additional steps as the forensic audit produces results.