DES MOINES – Auditor of State Mary Mosiman today released a report on a special investigation of the Cerro Gordo County Management Information Systems Department (MIS Department) for the period January 1, 2008 through July 31, 2013. The special investigation was requested by County officials as a result of concerns identified with certain purchases and other financial transactions authorized by the Director of the MIS Department, Scott Tepner. Cerro Gordo Supervisors placed Tepner on unpaid administrative leave on July 1, 2013, as he worked through legal entanglements.
Mosiman reported the special investigation identified $2,893.03 of improper and unsupported disbursements and undeposited collections. The improper disbursements of $1,583.38 include purchases of computer equipment for personal use and personal charges incurred on the County’s cell phone plan. The unsupported disbursement of $209.65 consists of a reimbursement for monthly software charges issued to Mr. Tepner for which appropriate documentation was not available. The $1,100.00 of undeposited collections is payment received by Mr. Tepner for the sale of a County-owned computer which should have been remitted to the County.
Mosiman also reported it was not possible to determine if there were additional amounts improperly disbursed or if additional collections were not properly deposited because sufficient records were not readily available.
On July 2, 2013, the Board of Supervisors (Board) placed Mr. Tepner on unpaid administrative leave, effective July 1, 2013. At that time, the Board allowed Mr. Tepner to carry forward all awarded, unused vacation accrued as of June 30, 2013. As a result, Mr. Tepner carried forward 129 hours of vacation. In addition, Mr. Tepner was also awarded his full vacation accrual of 168 hours for fiscal year 2014. County policy states employees are only allowed to carry forward 24 hours of vacation into the next fiscal year; however, according to the County’s Administrative Officer, the Board approves exceptions based on an individual employee’s circumstances.
In addition, Mosiman reported a $1,364.75 repayment was issued to the County from Mr. Tepner in November 2013 to reimburse the personal purchases of computer equipment and a portion of the additional charges incurred on the County’s cell phone plan.
The report includes recommendations to strengthen the MIS Department’s internal controls, such as not allowing the purchase of computer equipment for personal use through the County, maintaining detailed inventory records for all computer equipment, implementing policies and procedures to ensure capital assets are disposed of properly, and reviewing the detailed cell phone statements to ensure additional charges were not incurred.
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