(Des Moines, Iowa) – Iowa Auditor of State Rob Sand today (Thursday), released a report on a special investigation of the Children and Families of Iowa for the period of April 1, 2015 through May 31, 2022. The special investigation was requested by Iowa Workforce Development officials as a result of concerns regarding certain financial transactions processed by the former CFI WIOA Title I Program Director, Ms. Jodi Spargur-Tate.

Sand reported the special investigation identified $436,179.92 of improper and unsupported disbursements. Specifically, we identified $426,837.11 of improper disbursements and $9,342.81 of unsupported disbursements from WIOA Funds and other funding sources for the period of April 1, 2015 through May 31, 2022.

The $426,837.11 of improper disbursements includes:
• $324,586.23 in reimbursements made to Ms. Spargur-Tate.
• $77,729.60 in payments to Dee Dee Millard for daycare services that were never rendered.
• $10,013.90 in payments to U.S. Cellular.
• $8,340.00 in payments made to Dickerson Rentals.
• $6,167.08 in payments to Mid American Energy.

Sand also reported of the $436,179.62 of improper and unsupported disbursements, $321,520.32 are considered questioned costs in accordance with federal requirements. Sand also reported the $9,342.81 in unsupported costs were reimbursements made to Ms. Spargur-Tate using WIOA Funds and funds from other sources. He says his office was unable to determine to which of the three WIOA Programs (Youth, Adult, and Dislocated Worker) these expenses were charged to, because adequate supporting documentation was not available.

Sand recommended IWD officials implement procedures to ensure the State Agency internal controls are strengthened, including sub-recipient monitoring. In addition, Sand recommended CFI officials implement procedures to ensure internal controls are strengthened, including segregation of duties, ensuring all disbursements are properly supported and approved.

Copies of the report have been filed with the Polk County Sheriff’s Office, Iowa Division of Criminal Investigation, the Polk 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.