State Auditor Report Reviews Poweshiek County Sheriff’s Office
Poweshiek County Sheriff
Des Moines, Iowa – Auditor of State Mary Mosiman today released a report on a review of the operations of the Poweshiek County Sheriff’s Office (Sheriff’s Office) for the period January 1, 2010 through March 31, 2013. The review was requested by County Officials as a result of concerns regarding the operations of the Sheriff’s Office and certain purchases and other financial transactions authorized by the former Poweshiek County Sheriff, Tom Sheets.
Mosiman reported the review identified a total loss to the County of approximately $312,550.00, which includes:
- $290,635.00 of room and board fees which were billed by the Jail Administrator at rates less than approved by the Board of Supervisors. This amount includes $925.00 of overbilled room and board fees which should be returned to the inmates.
- $760.55 of room and board fees which were collected but not properly deposited.
- $13,635.00 of fees collected by the former Sheriff for teaching gun permit classes which were not deposited with the County.
- $6,891.85 of improper disbursements, including $6,150.00 of estimated excess fuel purchases, $661.80 of improper credit card charges and $80.05 of unapproved purchases. Former Sheriff Sheets reimbursed the County $146.49 for personal purchases he made with the County’s credit card.
- $645.00 owed to a School District because 2 checks for security services were improperly deposited by the Sheriff’s Office. The District reissued the 2 checks to individual Reserve Deputies. All 4 checks from the District were redeemed.
Mosiman also reported the Jail Administrator did not bill all inmates for room and board fees. Because sufficient records were not available, it was not possible to determine the room and board fees for the inmates which were not billed.
In addition, Mosiman reported sufficient records were not readily available to determine if there were additional undeposited room and board collections or if additional amounts were improperly disbursed.
The report includes recommendations to strengthen the Sheriff’s Office internal controls, overall operations and specific procedures over room and board and commissary collections, bond receipts, credit card purchases and fuel purchases.
Copies of this report have been filed with the Division of Criminal Investigation, the Poweshiek 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 http://auditor.iowa.gov/specials/1210.
