Posted on 10/01/2014 4:35:55 PM PDT by iowamark
MAHASKA COUNTY, Iowa - The state auditor is recommending changes to the way small bodies of government handle money after a secretary in Mahaska County allegedly pocketed thousand of dollars.
An investigation into the Mahaska County Soil and Water Conservation District found former Secretary Jessica Strasser allegedly mismanaged nearly $280 thousand. A review of Strasser's personal bank statements found $240 thousand in cash deposited to her accounts. Deputy State Auditor Tami Kusian said Strasser had little oversight and as a result the $241,248 in cash withdrawn from the district's accounts went largely unnoticed for years.
"Anybody that had reviewed these bank statements would have seen these cash withdrawals," Kusian said. "Especially in this case because there were numerous ones. It wasn't just one case here and there."
Strasser resigned from her post in August of 2013 after the Iowa Department of Agriculture and Land Stewardship grew suspicious of her financial activities. She canceled payment on a check to the IDALS due to insufficient funds.
The auditor's office recommended the IDALS segregate financial responsibilities. Strasser was in charge of reviewing district finances but she was also able to write checks and withdraw cash. The report recommends separating those duties. It also recommends sending bank statements to an employee or board member of the district who holds no other financial duties. Kusian said the IDALS could use outside agencies or accounting firms to review finances as well.
"With anything there is a cost-benefit," Kusian said. "But when you have a small entity like this I think the benefit outweighs the cost. Because you can have something like this go on for a long period of time."
Kusian noted school boards, small city government and other smaller government bodies should take note of the report. She said small agencies could run into other similar issues if financial oversight isn't a priority.
The report includes a letter Strasser wrote to her coworkers apologizing for her actions. The offices of the Mahaska County Attorney, attorney general, Division of Criminal Investigation and the US Department of Agriculture Inspector General were all sent copies of the report. The agencies will determine what charges, if any, will be filed in the case.
I was a director of a public agency and took great pains to have total financial responsibility. While I could sign checks, I implemented a policy that all checks over $1000 also required a signature of a board officer. A list of all checks was provided to the board members at every quarterly meeting and the list was reviewed with me and the board chair or treasurer prior to the meeting. While the woman committed a crime, slipshod fiscal policies made it possible.
I also work in a financial position in a church, I stay away from cash and 2 unrelated people have to count it and another person deposits it. I write checks and someone else signs them.
As a responsible person, I don’t steal but if I did I’d try to get away with it and this lady was really stupid to deposit the cash in her account it was easy proof that she had done the crime.
So many people will say something like: “Let’s make Good Old Bob the treasurer.” And everybody likes Good Old Bob so they think that he needs no oversight.
Humans are hard wired to look for and see patterns. Create a pattern in your fraud and you will be caught if someone bothers to look. Perpetrate a semi-original fraud every second or third year and you just might get away with it. For awhile.
Why anyone would take stolen money and put it in the bank where it’s now visible for any authority to see is beyond me.
“The agencies will determine what charges, if any, will be filed in the case.”
In case the “agencies” aren’t smart enough to figure it out, try charging her with fraud or theft. It’s not really that hard if you can read, understand basic concepts and comprehend the English language.
People with no prior criminal record get off easy. Everyone knows that, especially the crooks.
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