2025 Audit – Emily Franks
Emily Franks with Jared Gilmore Philips, the firm that prepared the county’s 2025 fiscal audit, addressed the commission. The report she went over will be available on the State of Kansas website.
Financial statements were audited and found to be materially correct. The ending unencumbered cash balances in the negative are in violation of Kansas statutes. The ambulance fund was the fund that ended in the negative because collections from patients didn’t come in as expected.
“The user fees aren’t coming in as they should,” she said. She suggested reducing the estimated user fees to be collected to a more reasonable level in the next county budget. Despite the lack of collected fees, the department did stay under budget.
Jail Bond and Interest Fund also had a budget violation. It was over budget by $525,418.11.
General Fund remaining cash was $157,672.81. Franks said that it was good to see the general fund in the positive, rather than following the trend of more recent years.
Public Safety and Public Works both had cash left in their budgets.
Franks mentioned a number of items they came across in the audit process that the commission needs to be made aware of.
There were noted deficiencies in internal controls that could potential lead to material misstatements. The first one is credit card and charge accounts. They check to be sure the receipts were being turned in, and county credit care holders aren’t consistently turning in detailed receipts. “Every charge on a credit card should have a receipt accounted for it,” she said.
Commissioner Gregg Motley asked if it was more than one department and Franks said there were quite a few departments with the same trouble.
There were also unsigned checks that passed through the bank. “It would be beneficial if the statements were reviewed to make sure that those signatures are present on checks,” she said.
Motley said that banks now take the risk of unsigned or improper checks as it’s more cost efficient than inspecting each one.
Regarding old outstanding deposits, there were duplicate deposits that could lead to a misunderstanding. These errors happened under a different elected official and Franks said a journal entry adjustment should be made to rectify the mistake. “It was about a page of items that needed to be corrected,” she said.
County Clerk Susan Walker asked if it was accurate to say that the duplicate deposits lead to the EMS budget violation. Franks confirmed that they were a part of the reason for that violation.
Old Business
1. SEK Juvenile Detention – Allen
Commissioner Joe Allen attended a meeting at the Gerard juvenile detention center, along with 8 or 9 different counties represented there. It was the first time in 8 years that a Bourbon County representative attended a meeting there.
He brought back their projected detention fees for 2027. Montgomery County has decided to pull out of the Gerard system and use Johnson County. Lynn County pulled out last year. They say they are expecting the fees to go down by $25,000 for the year for Bourbon County.
They are putting together a plan to recruit more counties and add a secure care clinic for children who are not delinquents to increase revenues. Their facility was full, but Bourbon County has guaranteed bed space so long as it stays subscribed.
Allen mentioned the greater distance to Johnson County for families to visit their detained youth if Bourbon County were to leave the Gerard Detention Center system.
Commissioner Samuel Tran asked his opinion. Allen said he liked the Gerard facility and personnel. “Us pulling out will affect numerous other counties and tax basis,” he said. He also said that no other counties at the meeting mentioned pulling out.
Motley suggested he talk to the Sheriff Bill Martin about the situation as a next step.
2. Unclaimed Property – Allen
Jennifer Hawkins, County Treasurer, reports that there are $3673.05 in unclaimed property the state has that belongs to various County entities. She is in the process of claiming it.
3. Auction – Allen
The next step in removing unused and unwanted county items is to consolidate them at one location, then allow departments to come and pick up whatever they can use, and determine what to do with what’s left.
He suggested a Public Works building that is currently empty as the location to move it to. Commissioner Mika Milburn-Kee moved to do so, allowing county employees to help. Motion carried. They will begin next Friday, May 15.
4. Sewer Issue – Milburn-Kee
Bob Johnson, county counselor, said that there will be a status hearing next week at which time they will try to get a date to finalize it. Then the party that’s not following the code will be made to do so by the court, if that’s what the court decides.
“We’re taking care of it. Or trying to,” said Johnson.
Regarding another sewage issue near the Evergreen Cemetery, Tran and Commissioner David Beerbower discussed the county’s next steps. They discussed modernizing the code, as well as have a third party look at the sewer issue.
Tran agreed with Beerbower’s suggestion of having the county’s code department conduct another test on the property. He then moved that the county test along the length of his east fence line, the south fence, and the pond.
Allen asked if anything has changed since KDHE sent the letter saying the county has done all it can.
Tran said that the ball has dropped too many times and the county needs to take action “once and for all.”
“The state’s email was pretty vague and was just another way of kicking the can down the road,” said Beerbower.
Allen said he would like to know the cost of the testing.
Tran modified his motion to allow Matt and Herb to go out and test the site at between 1 and 5 locations. He also asked for authorization to speak to the home owner and work with him to bring back the information to the commission table.
The property owner said that KDHE said there is no issue because they were told that by Bourbon County.
“Test it and then enforce the standards. That’s it,” said Tran.
Motioned carried unanimously.
5. Attorney List Review – Motley
Motley selected four law firms to review the contract. They are all law firms that he knows personally from previous business.
Milburn-Kee asked to add the Fisher Patterson Law Firm to the list.
She also said she wanted the board to have a say in who they hire. Beerbower said that at the last meeting the board approved Motley as the point person for the legal review. The list of lawyers presented to the board by Motley is giving the commission a say in who is hired.
Tran said he thought that the Polsinelli law firm may have a conflict of interest. Beerbower asked if that firm should be removed from the list.
After discussion, Motley called for a vote on his motion to allow him to contact each of the law firms on the list as needed and see if they can do the contract review the county wants, including Fisher Patterson.
The motion passed, Tran and Milburn-Kee voting against.
6. County Dump Day
Milburn-Kee moved to have a free county-wide dump day on May 22.
A landfill employee , Diane, said that historically the cost of a free dump day was carried by the landfill. The last one was done in 2019. She said it took 6 extra employees and they spent more than $6,000 in tire disposal alone.
Allen asked if they could cap it at a certain amount of trash per day. Michael Hoyt suggested going by license plate by month. Tran said they should try to do something for the community. He suggested that they issue $20 passes with vehicle registrations good for that same month the following year.
Allen asked if other counties that have transfer stations do a free dump day.
Beerbower said that it doesn’t work with a transfer station as it would with a dump. “This year, I would say, that we’re not budgeted for it,” said Beerbower.
Diane also mentioned that the landfill doesn’t have money to give away, considering the age of the equipment they are using.
Tran asked Milburn-Kee if she wanted to table her motion.
“I’m not going to table it. No, I made a motion, and if nobody wants to second it, then the community sees that I am in support and everybody else is not. That is fine. We can move on,” she replied.
7. Forensic Audit Update – Motley
Motley asked for an update. Tran said that the RFPs have been sent out, but were delayed due to publication requirements.
8. Executive Session for Non-elected personnel – Milburn-Kee
Session to include the five commissioners and County Counselor Bob Johnson. Returned to session, no action.
9. Kanren Update- Milburn-Kee
Milburn-Kee said she couldn’t find anyone in the county who was using the service for Zoom meetings. Motley moved that she cancel the auto-renewal. Motion carried.
10. Excavator Lease Agreement – Tran
Public Works will be leasing a 2019 Caterpillar excavator. The commission approved the lease at a recent meeting. $152,842 is the cost, 60 months of annual payments at 4.99%. Tran moved to be allowed to sign the contract. Motion carried, Milburn abstaining.
11. Date Change on Resolution 16-26
Milburn-Kee moved to change the date from 2025 to 2026. Motion carried.
Department Updates
County Clerk
Susan Walker addressed the commission about the audit and the unsigned checks.
“That actually occurred out of our office and payroll,” during the transition to new commissioners in 2025 she said. “We’ll own up to that…and we have controls in place so that doesn’t happen in the future.”
She passed around a picture showing she’s been locked out of PayEntry access to secure reports and company reports, which she needs to do the general ledger accounts and get them into the system. She asked that access be restored. She has also been granted access to employee records and payroll, which she asked the commission to stop.
She said that if her access to PayEntry is fully revoked, more steps will need to be taken by others in the county to allow her to do her job of entering ledger information.
Tran said he would talk to Laura Krom, the commission’s administrative assistant, about it. Walker said that she needs the access as soon as possible, as she’s two payrolls behind on accounting entries.
Future Agenda Topics
Reminder Worksession at 5:30PM, 5.11.25 on Vacation/Sick Leave to include elected officials and department heads and allowing employees to comment. Beerbower asked to make it a meeting at 7 PM rather than a work session so they can vote on the decisions made in the work session.
Commission Comments
Beerbower will be gone from May 18-June 15. County Clerk Susan Walker said she would work to reschedule his training, as the rest of the commission will be training on May 18.
Allen said he will be in Guatemala from May 31 to June 8, but he can attend the June 1 meeting via Zoom.
Milburn-Kee asked for clarification on the next week’s meeting agenda. “I’m going to make a motion in that meeting depending on how the work session goes,” said Beerbower.
The work session will run from 5:30-7 with a meeting at 7 to vote on payroll, tax corrections, and a possible payroll resolution.
Adjournment