An accountant hired by the county to find the money has located $40,000, mostly in accounting and clerical errors, Kirkland said Monday.

"That's what I thought all along," she said.

Kirkland, who took office Jan. 9, estimates the discrepancy has existed since 1999. Former Court Clerk Kelly Guenzel-Handlos has said she thought the discrepancy existed since 1996.

The county hired Anita Gayed, a former state auditor and accountant, to find the money. Gayed formerly worked for the district court clerk's office as chief deputy clerk, Kirkland said.

"She knew the office, which is very nice," she said.

The county is paying Gayed $17.79 an hour for her services, which Kirkland hopes won't last much longer than two months. She expects the remaining money will be found by then.

Gayed, with help from the state auditor's office, has been conducting a "meticulous" examination of the office's computer system, Kirkland said. The loss was discovered in two computers that process millions of dollars a year in payments for such fees as court costs and judgments.

"They're just finding areas that don't jive, and they're researching it," she said.

While Gayed's role is temporary, Kirkland hopes to create a permanent position to handle similar duties.

Lancaster County Commissioner Bob Workman said he was happy, but not surprised, to hear progress was being made.

"Because there was never an indication of missing funds during each of our past yearly audits, I am hopeful the full amount will eventually show up as bookkeeping error," he said.

The Journal Star

-- Anonymous, February 25, 2003