DEXTER, Iowa (AP) – State authorities say an audit has uncovered that more than $131,000 was improperly disbursed by the city clerk in Dexter before her death in 2010.  A news release from the office of State Auditor David Vaudt says nearly $71,000 in checks was improperly issued to Denise Miller. She was city clerk from Jan. 1, 2000, until she died on July 15, 2010. 
 
The audit also says the total included more than $45,000 that was improperly disbursed for penalties and interest related to payroll taxes and nearly $7,000 in interest for an unauthorized loan Miller took out in the city’s name.
 
Vaudt’s office says inadequate records kept auditors from determining whether more money was improperly paid out or not properly deposited.     The auditors recommended that the city bolster its financial controls.