Another audit of the Platte County Treasurer’s Office has been released, this time covering the transition between Rob Willard and Interim Treasurer Chris Kendall.
This time last year, Platte County Recorder of Deeds Christopher Wright issued a press release accusing Willard of wrongdoing and numerous errors made in his office. Willard issued a response and this launched a battle of words between the two officeholders, which only died down after Willard’s resignation in March. The fallout of the “chaos” Wright outlined in the treasurer’s office has continued in examinations of conduct in that office undertaken by Platte County Auditor Kevin Robinson.
In January, Robinson’s office released an audit report uncovering problems in the treasurer’s office after the death of a key employee in March of 2024. The audit addressed 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.
The newest report, issued this week, is meant to identify unknown deficiencies and provide the Interim Treasurer with actionable recommendations to ensure the accuracy of financial reporting following the resignation of the elected County Treasurer.
“This report builds upon the Key Staff Turnover Audit (KST Audit), released in January 2025, which examined internal operations following the passing of the Chief Deputy Treasurer,” the report states. “In addition to evaluating asset and operational status, this audit summarizes support provided by the Auditor’s Office during the transition – specifically, assistance designed to position the incoming treasurer for success, without the burden of unresolved 2024 General Ledger (GL) issues or the complexity of transitioning out of a legacy financial system.”
After Willard’s notice to resign from office, the Auditor’s Office:
Completed the outstanding 2024 bank reconciliations to ensure completion for the outside audit.
Provided training and insight to the daily office operations to the Interim Treasurer.
Readied Treasurer’s Office records for the 2024 external audit. According to the report, these steps:
Ensured verification and corrective action to be taken to ensure accuracy, continuity, and financial statement reporting;
Reconciliation entry of approximately $205,000 to interest income;
Avoided the estimated $100,000 cost of external consultants;
Supported smooth implementation of the new ERP system
The audit focused on daily receipting, disbursements, investments and taxing district custodial accounts. In conclusion, the report notes that the Treasurer’s Office plays a critical role in ensuring timely and accurate financial reporting necessary for effective county operations and compliance. Recommendations were made to ensure the new interim treasurer and his staff success in resetting operations under the new financial reporting system.
Recommendations include:
Corrective Actions
Post all investment (purchases, premiums, maturities, and interest) to the GL within three business days of the bank statement date.
Maintain dual authorization requirements for ACH payments, positive pay verification for manual checks, and two-person authorization payroll related disbursements.
Close and reissue Visa cards in use in 2024 enabling reconciliation of the payment made outside of the system, enabling a full transition to the card reconciliation module of the new financial system.
Daily Operations
Establish a priority system for daily task processing.
Reconcile BAI files daily; complete month-end within three business days.
Post transactions received by 3 p.m. to GL on the same day.
Complete daily receipting by 4 p.m. and notify Auditor’s Office upon completion.
Receipt month-end reports within one business day of departmental submission.
Post receipts only with same-day, like-kind activity.
Unclaimed Fees
Open an account at Commerce Bank to be used for the “Unclaimed Fees”.
Reconcile UMB unclaimed fees account and remit to or transfer remaining balance to Commerce Bank for reissuance upon demand.
Remit to the State as required by law all qualified unclaimed fees.
Move 2023 outstanding checks to the unclaimed fees account.
Include year-end reconciliation of outstanding checks in closing procedures.
Reporting & Receipting
Implement a policy requiring GL posting of EFTs within 48 hours of posting to a bank statement. Payroll
Work with entity; CERF, LAGERS, etc., to enable remittance via ACH through the system.
Post payroll-related GL entries the next business day.
Standardize journal entry process, including second-person review for all balance sheet/contra accounts.
Ensure timely payroll postings to support cash management.
Bank Reconciliations
Process daily BAI files for prompt identification of all electronic activity.
Submit monthly reconciliations to Auditor’s Office by the first Monday of each month. Investments
Establish a standard procedure for booking investment premiums, purchases, and interest.
Ensure all investment-related GL entries are posted within three business days.
Interim Treasurer Chris Kendall responded to the audit report, stating that to his knowledge, the findings are a fair and accurate representation of the operations of the office over the past year.
“I particularly appreciate the recommendations you made surrounding various areas under the purview of the Treasurer’s Office such as how the various bank accounts are managed, consistency and accuracy in handling all work areas of the office, and pursuing efficiencies for the county,” Kendall said. “As our staff continues to grow and learn the intricacies of the duties required, we are developing specific policies, procedures, guidelines and standards that will clearly outline the expectations of the office. We appreciate the willingness of the Audit staff to assist us in developing these important benchmarks and the time you have spent helping us transition into these new roles as well as could be expected.”