(Des Moines, Iowa) – Auditor of State Rob Sand today (Tuesday) released a report in a special investigation of the City of Stanwood Fire Department for the period December 1, 2020 through April 30, 2022. The special investigation was requested by City officials in the eastern Iowa town, as a result of concerns regarding how transactions from the Departments fundraising account were handled.

Sand reported the special investigation identified $4,403.84 of improper disbursements, $3,159.28 of unsupported disbursements and $188.50 of undeposited collections related to the fundraising account. The $4,403.84 of improper disbursements includes:
• $1,713.91 of personal purchases by Ryan Pierce,
• $2,141.43 of improper disbursements to other vendors,
• $786.00 of ATM Withdrawals,
• $450.00 of improper payments to fill a personal propane tank, and
• $407.80 of improper reimbursement checks to Mr. Pierce.

The $3,159.28 of unsupported disbursements included payments to Mr. Pierce, Tipton Family Foods, Walmart, and Dollar General. The $188.50 of undeposited collections includes collections received for the sale of t-shirts and tickets for a gun raffle. Sand also reported, it was not possible to determine if any additional improper disbursements were made or if all collections were properly deposited during the period of the investigation because adequate records were not available.

The report includes recommendations for the City to strengthen internal controls, such as improvements to segregation of duties, maintaining supporting documentation for all expenditures, and maintaining adequate financial records including ledgers, receipt books, and bank reconciliations. Copies of the report have been filed with the Cedar County Sheriff’s Office, the Division of Criminal Investigation, the Cedar County Attorney’s Office, and the Attorney General’s Office. A copy of the report is available for review on the Auditor of State’s website at Special Interest Reports.