Yale special audit finds about $20,000 misspent by former city clerk

Clerk resigned after questioning by mayor

~special by The Scranton Journal

For the second time in five years, the city of Yale, population 267, is the apparent victim of theft. A special audit by the Iowa State auditor released on Dec. 19 shows almost $20,000 in missing or misspent city funds.

Auditor of State Rob Sand released a report on a special investigation of the city of Yale for the period June 1, 2020, through June 30, 2023. The special investigation was requested by city officials as a result of concerns regarding certain financial transactions processed by the former city clerk, Jill White.

Sand reported the special investigation identified $19,384.70 of improper disbursements and $644.52 of unsupported disbursements. 

The improper disbursements identified include $7,753.29 of payment to White’s Capital One credit card and Credit One Bank credit card bills; $5,008.38 of excess checks issued to White; $2,525.15 of payroll related late fees and interest; $1,977.27 of personal purchases made with the City’s credit card; $724.49 of purchases at gas stations; and $1,396.12 of personal purchases made at Fareway and Hy-Vee stores.

The $644.52 of unsupported disbursements identified includes $500 of reimbursements issued to White; $119.52 of purchases made with the city’s credit cards to various vendors; and $25 for a purchase of a gift card. Because the credit card charges and payments were not supported by sufficient documentation to determine the items paid for, it was not possible to determine if payments were for city operations or personal in nature.

The report found unauthorized charges from Hampton Inns, Guthrie County treasurer, and Meriwether Wilson. Based on available supporting documentation, the state identified a hotel charge for White and her husband in Cedar Rapids from March 4-5, 2023, which was a Saturday and Sunday. In addition, they identified registration for a 2022 Ford Explorer XLT which did not belong to the city and a payment for tax preparation services for White. The audit also found charges to Adventureland Park, Hampton Inn, Guthrie County treasurer, Scheels, and State Automobile Insurance. 

In May 2023, the bank informed the city of Yale of a check issued to White which seemed to be more than her usual payroll. The bank stopped the check, but the previous two had already been issued to White. According to city officials, White was questioned by the mayor about the duplicate checks and admitted to issuing the extra checks to herself. After her meeting with the mayor, White resigned her employment with the city of Yale on June 1, 2023.

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