DES MOINES, Iowa — Iowa State Auditor Rob Sand's office released a new report Wednesday detailing a special investigation into the Tama County Conservation Department from March 1, 2021 until Aug. 14, 2023.
The department is governed by a five person board which reports to the Tama County Board of Supervisors, and they are responsible for department operations, official actions and monthly approval of department disbursements.
Department responsibilities include parks and wildlife areas, shooting ranges, educational programming and a nature center, according to Sand's report.
The five member board is made up of a naturalist, park officer, conservation technician, maintenance supervisor and director.
Sand's investigation came following requests by county officials and department staff after financial concern was raised surrounding former Conservation Department Director, Stephen Mayne.
Mayne was hired as the department's director in March 2021, and his job responsibilities included the following, according to the report:
- Opening mail, collecting payments and preparing deposits
- Approving and reporting purchases of supplies and equipment to the board for payment
- Preparing and presenting a program budget to the Conservation Board and the Board of Supervisors for approval
- Maintaining all departmental records and files
- Overseeing the procurement, maintenance and dispersal of Conservation Board Property
Mayne was also noted as the "custodian of the [department] credit card," even as he allowed others to use the card to make purchases.
While Mayne and the Conservation Department conducted maintenance projects needing various equipment, he was also said to be remodeling his personal residence, county officials and department staff said.
In Auditor Sand's investigation, he reported $1,570.93 in department money was used for personal expenses, including:
- $1,029.16 in personal purchases made using the department's credit card
- $86.98 in personal purchases at John Deere
- $114.89 in personal purchases at Staples
- $339.90 in personal purchases at other various vendors
Another $75,293.34 did not have supporting documentation to determine if the purchases were related to department operation, which include:
- $55,759.04 in net purchases which includes returns and rebates received from Menards
- $19,534.30 in purchases made using the department’s credit card or charge accounts at other various vendors
Following the investigation, Sand said, "More than one person has got to be in charge of handling money, looking at receipts, depositing money and running inventory on items that are purchased for public use to make sure that they are actually being used for the public."
Sand recommended county and department officials strengthen internal control of departments through splitting up duties, performing independent reviews of credit card statements and charge accounts and making sure money raised is collected and deposited with the County Treasurer.