State Auditor Rob Sand released a report on Wednesday on a special investigation of the Guttenberg Chamber of Commerce.
The special investigation was requested by Chamber officials as a result of concerns regarding certain financial transactions processed by the former Chamber Director, Brandie Tomkins. The investigation covered the period of October 1, 2020, through October 31, 2024.
Sand reported the special investigation identified $5,086 of improper disbursements, $116,995 of unsupported disbursements, and $2,700 of Chamber cash in the possession of the Guttenberg Police Department. However, the State Auditor’s Office says because Chamber records were not sufficiently maintained, it was not possible to determine if additional transactions were improperly recorded or if additional amounts were improperly disbursed.
The $5,086 of improper disbursements includes $4,900 of improper cash withdrawals from the Chamber’s bank accounts, $117 of improper disbursements to vendors and $69 of improper purchases using the Chamber’s debit card.
The $116,995 of unsupported disbursements identified includes $51,055 in payroll issued to. Tomkins, $30,269 of cash withdrawals from the Chamber’s bank account, $16,211 of purchases on the Chamber’s debit card, $10,397 of disbursements from the Chamber’s bank accounts to vendors, and $9,061 of reimbursements to Tomkins.
Sand recommended Guttenberg Chamber officials implement procedures to ensure the Chamber’s internal controls are strengthened, including segregation of duties, performing collections reconciliations, performing independent review of bank statements, and ensuring all disbursements are properly supported, approved, and paid in a timely manner. In addition, Chamber officials should ensure all actions taken by the Board are properly documented in the minutes of Board meetings such as staff’s hourly rate and expected hours.
Copies of the report have been filed with the Clayton County Sheriff’s Office, the Iowa Division of Criminal Investigation, the Clayton County Attorney’s Office, and the Iowa Attorney General’s Office.
image courtesy of Auditor of State/FB