Boyden, Iowa — Iowa Auditor of State Mary Mosiman has released a report on a special investigation of the City of Boyden, covering the period of July 1, 2013 through April 30, 2015. Mosiman says the special investigation was requested by Boyden City officials as a result of concerns regarding payments from a City bank account by former City Clerk, Beth Sipma.
Mosiman reported the special investigation identified $36,227.60 of improper and unsupported disbursements. The $34,659.27 of improper disbursements identified include $30,735.42 of payments made to or for Ms. Sipma, including payroll and reimbursements. Mosiman also reported the improper disbursements identified include $3,059.82 of purchases made with the City’s credit cards, including $1,321.10 for airline tickets from Minneapolis, MN to Aberdeen, Scotland; a $506.46 personal cell phone bill; and $428.82 of personal purchases from IKEA.
The report says the improper disbursements identified also include late fees and interest incurred by the City for late credit card payments and contributions not remitted in a timely manner to the Iowa Public Employees’ Retirement System (IPERS).
Mosiman reported the $1,568.33 of unsupported disbursements identified include purchases from various vendors for which sufficient supporting documentation was not available. The report includes recommendations to strengthen the City’s internal controls, such as improvements to segregation of duties, ensuring all disbursements are properly supported, and adequate records be maintained for monthly utility collections.
Moisman says copies of the report have been filed with the Iowa Division of Criminal Investigation, the Sioux County Attorney’s Office, and the Iowa Attorney General’s Office.