Former Jail Administrator named in State Investigation

Auditor of State Mary Mosiman today released a report on a special investigation of the Cedar County Sheriff’s Office for the period June 1, 2013 through December 31, 2015. The special investigation was requested as a result of concerns regarding collections, which were not properly deposited by the former Jail Administrator, Daron Wilkinson. Mr. Wilkinson voluntarily left his position on December 28, 2015.

Mosiman reported the special investigation identified $35,063.23 of undeposited collections, unbilled fees, and improper disbursements. The $26,767.41 of undeposited collections identified includes $23,130.00 of room and board and work release fees and $3,637.41 of commissary collections.

The $23,130.00 of undeposited room and board and work release fees identified include the following:

– 42 collections, which were recorded in the general ledger but not properly deposited. The 42 collections total $5,775.00.

– 27 collections, which were recorded on receipts but not recorded in the general ledger or properly deposited. Of the 27 receipts, 1 was located in Mr. Wilkinson’s office after his resignation and the remaining 26 were included in a receipt book found in a box for shredding. The 27 receipts total $3,135.00.

– 70 instances where a Room and Board Reimbursement form was completed for an individual who was sentenced to serve time in the Cedar County Jail, but the form was not filed with the Cedar County Clerk of Court as a result of delinquency. As a result, payments should have been received from the individuals for room and board or work release fees. However, payments from the individuals were not recorded in the general ledger or properly deposited. The 70 instances total $14,220.00.

Mosiman also reported an additional 27 instances totaling $7,380.00 of unbilled room and board fees were identified using records from the Cedar County Clerk of Court and records maintained by the Sheriff’s Office. The fees were for inmates who served time in the Cedar County Jail. However, they were not recorded in the general ledger and a Room and Board Reimbursement form was not available for the fees identified. As a result, it appears the former Jail Administrator did not properly bill the inmates for these fees. However, it was not possible to determine if a Room and Board Reimbursement form was completed for all or some of the 27 instances but not properly filed in the Sheriff’s Office. As a result, it is possible a portion or all of the $7,380.00 identified was billed and collected but not deposited.

Mosiman also reported the $915.82 of improper disbursements identified includes a payout to Mr. Wilkinson for unused vacation time at the date of his resignation and the County’s share of related payroll costs. Because Mr. Wilkinson did not properly report certain days as vacation, the amount paid to him should have been less.

The report includes recommendations to strengthen the Sheriff’s Office internal controls and overall operations, such as improving segregation of duties and performing bank reconciliations. Mosiman also recommended reconciling room and board billings to collections and subsequent deposits and reconciling collections for commissary to deposits.

Copies of the report have been filed with the Cedar County Attorney’s Office, the Attorney General’s Office, and the Iowa Division of Criminal Investigation. A copy of the report is available for review on the Auditor of State’s website at https://auditor.iowa.gov/reports/1510-0016-BE00 and in the Office of Auditor of State.

Leave a Comment