DES MOINES, Iowa (AP) — A special state audit for a Shelby County agency has identified more than $59,000 in improper disbursements. The audit report released Wednesday says the audit was requested because of concerns regarding payments for overtime, compensatory time and vacation to county Emergency Management Agency employees. The audit covered July 1, 2013, through Sept. 30, 2017.

The report says more than $41,000 for paid leave was improperly disbursed for four county employees, primarily for compensatory time. More than $13,000 was improperly disbursed for an employee shared with Audubon County. The report also said nearly $1,600 given to three Shelby County employees was not adequately documented to determine whether the money spent was appropriate for county operations.

The report includes recommendations to strengthen the county’s internal controls and overall operations.