Commissioners debate payroll oversight after auditor note; treasurer’s dual role flagged

A commissioner presented research and an audit-letter excerpt flagging internal-control risks from having the county treasurer also function as payroll clerk. The excerpt warned that combining payroll calculation and payment functions concentrates duties and can weaken separation of duties; the commissioner asked for more transparent payroll detail in the meeting packet and said this arrangement is “highly inadvisable” though not necessarily illegal under Kansas law.

Several commissioners and staff discussed options including moving payroll responsibilities to the county clerk or outsourcing payroll services. Staff said previous attempts to move payroll or outsource had repeatedly been tried and had not been consistently sustainable; staff also noted the practical difficulty of producing full payroll ledgers monthly while protecting employee private data. Commissioners asked staff to produce a clearer payroll calculation report that preserves employee privacy and to evaluate short- and medium-term options; the commission approved the current payroll as presented with one commissioner abstaining from final approval.