A recent audit report uncovered problems last year in the county treasurer’s office after the death of a key employee.
Last month the Platte County Auditor’s Office released an audit report assessing the performance of the Platte County Treasurer’s Office related to duties and responsibilities affecting the county’s financial reporting due to changes in staffing.
According to the audit report, extensive errors and uncompleted tasks were uncovered, but while the problems were extensive, the findings are considered immaterial, as there were no indications of malicious intent, egregious, fraudulent or other harmful behaviors.
“What was observed is a lack of understanding of the processes and reporting requirements, untimely completion of tasks and slow response to inquiries,” the report states.
Chief Deputy Treasurer Robin Knotts died March 5, 2024.
“Her death was a profound loss not only for her family, friends and coworkers, but for Platte County government,” said Treasurer Rob Willard in the report. “She was a highly skilled employee with 16 years of institutional knowledge that cannot be easily replaced.”
On March 6, 2024, the long-term deputy treasurer was promoted to chief deputy treasurer. On March 25, a clerk transferred to the department from public works. On April 30, a sheriff’s office clerk transferred to the office, but left the employ of the county in July. A new deputy treasurer was hired in August.
The auditor’s office used January 2024 as the baseline for treasurer’s office duties, finding no errors in daily receipt activities. In March, 46 of 513 entries were incorrect, at about a 9 percent error rate. This stayed roughly the same in April, with 45 errors out of 506 entries. In May, the error rate jumped to about 16 percent and then in June to about 21 percent.
Other errors were uncovered, including what the auditor called a “lack of attention to detail and understanding of what should be recorded in the general ledger.” Incorrect posting of bank balancing entries resulted in voids and reposting of activities. Information contained within the daily bank activity report was frequently inaccurate. Untimely processing of payroll, taxes and other disbursements were also noted.
Auditor Kevin Robinson suggested posting sales tax collections within 48 hours of confirming the wire transfer, developing checks and balances to ensure posting accuracy, establishment of a procedure for timely posting of payroll, and monitor bank reconciliations to ensure timely completion of each statement.
“Her (Robin Knotts) absence undoubtedly disrupted the operations of my small, three-person office, and we acknowledge and accept responsibility for the mistakes made in the months after her death that were documented in the auditor’s report,” Willard said. “We have embraced the recommendations of the auditor’s report, hired new personnel, and have made great strides in overcoming the loss of Robin’s expertise and nearly unparalleled excellence over her many years of service to Platte County prior to her death.”