(Des Moines, Iowa) –  Auditor of State Rob Sand today (Tuesday), released a report on a special investigation of the City of Yale for the period June 1, 2020 through June 30, 2023. The special investigation was requested by City officials as a result of concerns regarding certain financial transactions processed by the former City Clerk, Jill White.

Sand reported the special investigation identified $19,384.70 of improper disbursements and $644.52 of unsupported disbursements. The improper disbursements identified includes $7,753.29 of payment to Ms. White’s Capital One Credit card and Credit One Bank Credit card bills, $5,008.38 of excess checks issued to Ms. White, $2,525.15 of payroll related late fees and interest, $1,977.27 of personal purchases made with the City’s credit card, $724.49 of purchases at gas stations, and $1,396.12 of personal purchases made at Fareway and Hy-Vee.

The $644.52 of unsupported disbursements identified includes $500.00 of reimbursements issued to Ms. White, $119.52 of purchases made with the City’s credit cards to various vendors, and $25.00 for a purchase of a gift card. Because the credit card charges and payments were not supported by sufficient documentation to determine the items paid for, it was not possible to determine if payments were for City operations or personal in nature.

In addition, Sand reported City officials did not implement policies or procedures to address the recommendations included in a report released by Gronewold, Bell, Kyhnn, and Co., PC. In November 2021 for the period ending March 21, 2021. The report included recommendations to segregate duties, reconcile bank accounts, disbursements exceeding budgeted amounts, not maintaining a written investment policy or depository resolution, approval of all disbursements by council, and preparation of timesheets.

Sand recommended City officials implement procedures to ensure the City’s internal controls are strengthened, including properly segregating duties, performing independent reviews of bank reconciliations, and ensuring all disbursements are properly supported, approved, and paid in a timely manner.

Copies of this report have been filed with the Guthrie County Sheriff’s Office, Iowa Division of Criminal Investigation, the Guthrie County Attorney’s Office, and the Attorney General’s Office. A copy of the report is available for review on the Auditor of State’s website at Special Interest Reports.