According to a report issued by State Auditor David A. Vaudt, $262,719.19 of improper disbursements were issued from the Lake Mills School District’s bank account.
The report was released Thursday, June 30, after a special investigation of the Lake Mills Community School District (District) for the period July 1, 2005 through December 31, 2010. The special investigation was requested by District
officials as a result of concerns regarding the improper use of the District’s credit card by the District’s former Business Manager, Christine Mathahs. Ms. Mathahs resigned from the District on December 9, 2010.
Vaudt reported the special investigation identified $262,719.19 of improper disbursements, including 18 checks Ms. Mathahs issued from the District’s bank account to various credit card companies. The 18 checks total $212,219.85 and were posted as payments to personal credit card accounts held in Ms. Mathahs’ name. The checks were issued between May 27, 2005 and April 1, 2010 and range from $7,350.00 to $17,900.00. Of the 18 checks identified, 8 were not recorded in the District’s accounting system. While the 10 remaining checks were recorded in the accounting system, the vendor’s name had been removed for 9 checks and 1 check was recorded as if it had been issued to another payee.
The improper disbursements identified also include several purchases for which Ms. Mathahs improperly used the District’s credit card. In September 2010, Ms. Mathahs attended a conference in Florida. She used the District’s credit card to pay for lodging costs at the conference, the registration fee for herself and a guest registration fee for her mother. The Board authorized payment for half of Ms. Mathahs’ registration fees. However, she incurred $1,043.50 more on the credit card than authorized. As a result, the District held Ms. Mathahs’ last paycheck, which was for $823.68. Ms. Mathahs also used the District’s credit card to pay for 2 nights lodging at Adventureland Inn in Des Moines in August 2010. Ms. Mathahs’ leave records at the District show she recorded vacation for the 2 days. The lodging costs total $333.76.
Copies of this report have been filed with the Iowa Division of Criminal Investigation, the Winnebago County Attorney’s Office and the Iowa Attorney General’s Office. A copy of the report is available for review in the Office of Auditor of State and on the Auditor of State’s web site at: http://auditor.iowa.gov/specials/1030-3420-BE00.pdf.|
