DES MOINES — An Iowa State Auditor’s Office investigation into missing funds at the Cedar County Jail had identified more than $35,000 in un-deposited collections from prisoners, un-billed fees and improper disbursements.
The investigation was requested as a result of concerns regarding collections by former jail administrator Daron Wilkinson, who voluntarily left his position at the jail on Dec. 28, 2015. Wilkinson has not been charged with any crime, but copies of the auditor’s report have been filed with the Cedar County Attorney’s Office, the Iowa Attorney General’s Office and the Iowa Department of Criminal Investigation.
In addition, the auditors report recommends changes to the Cedar County Sheriff’s office internal controls, such as improving segregation of duties and performing bank reconciliations. The report also recommended reconciling room and board billings to collections and subsequent deposits and reconciling collections for commissary to deposits.
According to Auditor Mary Mosiman, the special investigation identified $35,063.23 of un-deposited collections, un-billed fees, and improper disbursements. The $26,767.41 of un-deposited collections identified includes $23,130.00 of room and board and work release fees and $3,637.41 of commissary collections.
Mosiman also reported $915.82 of improper disbursements identified includes a payout to Wilkinson for unused vacation time at the date of his resignation and the county’s share of related payroll costs. Because Wilkinson did not properly report certain days as vacation, the amount paid to him should have been less, she reported.
The entire report can be read here.
