According to Sioux County Attorney Thomas Kunstle, the case against 54-year old Beth Sipma arose when Boyden city officials requested an internal audit be conducted between the dates of July 1, 2013 and April 30, 2015, six days after Sipma resigned as Boyden city clerk. Kunstle says the State Auditor’s investigation revealed $36,227.60 of improper and unsupported disbursements by former city clerk Sipma, and referred the matter to the Sioux County Sheriff’s Office and the Sioux County Attorney.
Kunstle says that, in exchange for Sipma’s guilty plea, judgment in the case was deferred and Sipma was placed on probation for a period of two years. Conditions of probation include successfully completing financial counseling. Sipma was also ordered to pay a $300 DOC supervision fee, a $1,000 civil penalty, a $125 law enforcement surcharge, and $54,928.79 in restitution to the City of Boyden, which covers costs incurred by the city to review and correct mishandled finances.