Payroll posting error on Dec. 26 traced to wrong file; county tightens controls

Feb 2, 2026

A Dec. 26, 2025 payroll posting problem occurred when the accounts-payable file was sent to the bank instead of the payroll file. Scott Park said controls were adequate but not executed; the county added same-day ACH capability and doubled confirmation checks between treasurer and HR.

The full story

Scott Park, Davis County controller, briefed the Audit Committee on a limited review of a payroll posting problem that occurred on Dec. 26, 2025, a county holiday. Park said the wrong file was sent to the bank (accounts-payable file duplicated), the bank did not process it and, because of the holiday, the county could not resubmit the correct payroll file until the next business day.

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