Auditor of State Mary Mosiman today (Thursday) released a report on a special investigation of the City of Kimballton for the period May 1st, 2014 through August 31st, 2017. The special investigation was requested by City officials as a result of concerns regarding certain financial transactions processed by the former City Clerk, Tammy Thompson. Mosiman reported the special investigation identified $89,939.12 of undeposited collections and improper and unsupported disbursements.

Mosiman also reported $37,137.63 of the undeposited utility collections was identified by comparing utility collections recorded in the City’s utility accounting system to amounts deposited to the City’s bank accounts between May 1, 2014 and August 31, 2017. The remaining undeposited utility collections identified are composed of $1,353.82 of improper adjustments recorded in the City’s utility accounting system. There were no explanations for the adjustments and they were not approved by the City Council.

The $42,431.08 of improper disbursements identified includes $24,375.15 of checks which were issued to or redeemed for cash, $12,223.80 of unauthorized payroll costs and reimbursement checks to Ms. Thompson, and $5,577.26 of improper purchases on the City’s credit card. The $8,936.59 of unsupported disbursements identified includes $3,333.55 of unsupported purchases on the City’s credit card at Walmart, Sam’s Club, and Amazon and $5,439.80 of checks issued from the City’s checking and Library accounts to individuals and vendors for which the City could not locate supporting documentation.

Mosiman also reported it was not possible to determine if additional amounts were improperly disbursed or if additional collections were not properly deposited because adequate documentation was not available. In addition, Mosiman reported City officials did not implement policies or procedures to address the recommendations included in the previously released “Agreed-upon Procedures Report” for the period July 1, 2013 through June 30, 2014 and the “Report on the Status of Findings and Recommendations” for the period December 1, 2015 through May 31, 2016. Both reports included recommendations to segregate duties, perform utility reconciliations, perform an independent review of bank statements, and ensure all disbursements are properly supported and approved.

Mosiman again recommended City officials implement procedures to ensure the City’s internal controls are strengthened, including segregation of duties, performing utility reconciliations, performing independent review of bank statements, and ensuring all disbursements are properly supported, approved, and paid in a timely manner. Copies of the report have been filed with the Audubon County Sheriff’s Office, the Iowa Division of Criminal Investigation, the Audubon County Attorney’s Office, and the Iowa Attorney General’s Office. A copy of the report is available for review in the Office of Auditor of State and on the Auditor of State’s web site at https://www.auditor.iowa.gov/reports/audit-reports/.

(7-a.m. News) — Two men from Creston were arrested on separate charges, Wednesday. According to the Creston Police Department, 19-year old Patrick Farlow was arrested at around 6:45-p.m. For Driving While Barred, on three-counts of Possession of a Concealed Weapon, and one count of Disarming a Peace Officer. His bond was set at $13,000.
And, at around 11:30-a.m. Wednesday, 23-year old Tyler White was arrested in Creston for Possession of a Controlled Substance, Possession of Drug Paraphernalia, and Interference with Official Acts. White was later released from the Union County Jail on a $1,600 bond.

(Radio Iowa) — Republican Senator Chuck Grassley is asking officials in the Department of Homeland Security to explain how the man accused of murdering Mollie Tibbetts got from Mexico to Iowa — and was able to live here illegally for seven years. “We must prevent murders like this from occurring again,” Grassley says. “At a minimum, we must increase law enforcement presence at the border.”

Cristhian Rivera worked at a dairy farm near Brooklyn. Dane Lang of Yarrabee Farms says Rivera applied for work four years ago under a different name. Lang says his farming operation learned Wednesday it had NOT been using the federal E-Verify system, but rather a cross-check through Social Security to cross-check the identity of prospective employees. Senator Grassley says it’s time for congress to eliminate the potential for fraud and abuse in the E-Verify system.

“E-Verify ought to be mandatory instead of voluntary,” Grassley says, “but when you want to bring up an E-Verify mandatory policy the first stonewall you run into is the Chamber of Commerce and a lot of business groups don’t want to make it mandatory.” Grassley says migrant labor is desperately needed on ever-growing Iowa dairy farms, large-scale hog operations, meat processing facilities and in the state’s egg industry.

“If we did have these bills I’m talking about so people could have the papers to come to our country legally, go home when they want to (and) come back, that would basically solve our problem, right?” Grassley asks. But prospects for having the Senate pass any change in immigration policy are dim, according to Grassley. “If I could get a bill on the floor…without people on the right wanting to round up 11 million people and ship ’em out of the country…Now, I’m being a little facetious when I say that, but there is that feeling on the right,” Grassley says. “And then there’s a feeling on the left that we ought to, you know, legalize everybody yesterday.”

During a speech on the senate floor yesterday (Wednesday), Grassley said congress “has been dancing around the issue of securing our border and strengthening interior enforcement for far too long” and it’s time to fix the problem.