(Radio Iowa) – A report by the State Auditor’s Office has identified concerns with financial transactions processed by the former Tama County Human Resources Manager. The report lists more than 81-thousand dollars in unsupported payments by Tamara Wise to vendors using federal American Rescue Plan Act funds. It also identified nearly 169-thousand dollars in unsupported payments where some of the money was going for personal expenses for Wise. State auditor Rob Sand said the investigation shows Wise did not have enough oversight when making county purchases.

“Credit card statements weren’t getting reviewed on a regular basis, they should be. Purchases were not getting pre-approved, they should be. And they did not have a formal policy in place for a lot of different things,” he says. Wise made the purchases between 2020 and early 2025, before she was fired. “This report, like most of our reports, underscores the need for effective oversight. We have got to make sure that we’ve got checks and balances operating at the local level. It also outlines the need for important for accountability and transparency,” Sand says.

Sand says his office is going to leave it up to state and county prosecutors to determine if they will file charges.