Juvenile corrections official explains special audit and reconciled $45,000 discrepancy

Kenneth, speaking for the county’s juvenile community corrections program, briefed the Board on a special audit related to fiscal year 2024 and explained why auditors temporarily flagged a roughly $45,000 discrepancy.

Kenneth said the $45,000 had been returned to KDOC and that the discrepancy appeared because KDOC changed its accounting system from Amplifund to an Excel-based workbook, which altered where and how line items were presented. He said the funds had been returned in January and were listed in the third-quarter workbook but that a new KDOC reviewer looked at fourth-quarter Amplifund entries and questioned the presentation.

“The 45,000 was sent back to KDOC,” Kenneth said, describing discussions with KDOC staff and auditors. He said the auditor verified the difference reconciles when a particular amount is entered into Amplifund and that the special audit’s only substantive findings were minor Excel rounding differences and presentation issues.

Why it matters: The audit review could affect grant accounting and future audits; Kenneth said the discrepancy has been reconciled and will not affect other funding streams. He said KDOC staff have been transitioning systems and that new reviewers sometimes request clarifications of prior submissions.

Background and details: Kenneth said the county provided journal ledgers, invoices and other documentation; auditors requested clarifications on certain invoice markings and on the Amplifund entries. The county did not receive additional findings requiring corrective action, and Kenneth said no signatures or formal approvals were required from the commission on this matter.

Next steps: Kenneth said KDOC auditors are resuming more routine oversight of judicial-district audits and that the next audit cycle for this program should not occur for about three years.