AYRSHIRE, IOWA – The Palo Alto County Sheriff’s Office has arrested Small the ex-city clerk and charged her with felonies after thousands of dollars were allegedly mis-appropriated.
On June 9, 2020 at 11:14 AM, the Palo Alto County Sheriff’s Office arrested Alesha Elizabeth Olson, 28, of Ayrshire charging her with Theft in the 2nd degree (Class “D” felony) and Forgery (aggravated misdemeanor). The charges stemmed from an investigation into Olson’s employment with the tiny city of Ayrshire (population 134) from 09/01/2018 to 02/01/2020 as the city clerk.
The Palo Alto County Sheriff’s Office was assisted in the investigation by the Palo Alto County Attorney’s Office and the State Auditor’s Office.
On June 10, Iowa Auditor Rob Sand released a report on a special investigation of the City of Ayrshire for the period September 1, 2018, through February 29, 2020. The special investigation was requested by City officials as a result of concerns regarding certain financial transactions processed by the former City Clerk, Alesha Olson.
Sand reported the special investigation identified $9,807.32 of improper disbursements and a $582.10 unsupported disbursement. The $9,807.32 of improper disbursements identified includes $9,084.11 of unauthorized checks issued to Ms. Olson, $125.84 of excess IPERS’ contributions made by the City of behalf of Ms. Olson, and $509.87 for Christmas gatherings for the City Council members, the Mayor, and their significant others. Sand also reported the improper disbursements identified includes $87.50 of penalties, late fees, and interest paid to the State of Iowa and IPERS. The $582.10 unsupported disbursement identified was a check to Ms. Olson which was not supported by sufficient documentation.
Sand recommended City officials implement procedures to ensure the City’s internal controls are strengthened, including segregation of duties, performing independent review of bank reconciliations, and ensuring all disbursements are properly supported, approved, and paid in a timely manner. Sand also reported City officials did not implement control recommendations made by the CPA firm that issued a report on an examination of the City’s financial transactions in December 2018. Had City officials implemented the recommendations, it is likely the improper disbursements would have been identified earlier. In addition, the implementation of controls may have reduced the opportunity for the City’s funds to be improperly disbursed.
When she is done done with court it will be like a no interest loan. Probation and $50 per month restitution. The system is a joke and there are idiots in charge of it.
What would you suggest? A firing squad?
Until the legal system makes these people responsible for their actions, they will have no reason to stop. As was posted, probation and low restitution. Get into her car, house, savings, garnish tax refunds, any assets and cash she has. Make these people realize there are penalties for what they do.
This guy just keeps doing an outstanding job. Where one gets caught the other 23 keep their heads ducked low. Again the woman probably deserved the money. She’s just taking what they owe her. It’s all a misunderstanding. Like shoplifting.
MAGA