BOYDEN, Iowa (AP) – A former city clerk in northwest Iowa is accused of stealing from the city. Online court records say 53-year-old Beth Sipma is charged with theft in Sioux County. Authorities say more than $36,000 in improper and unsupported disbursements was discovered during a state audit requested by the city of Boyden. The report said nearly $31,000 of the total included payroll and reimbursement payments made to Sipma. Other disbursements included city credit card payments for more than $1,300 in airline tickets.

The audit said the city’s bank noted in April 2015 that Sipma received more than one electronic paycheck during several months. Sipma resigned after being asked about the payments, which she described as payroll advances.