OFFICE OF AUDITOR OF STATE
STATE OF IOWA
State Capitol BuildingDes Moines, Iowa 50319-0004
Telephone (515) 281-5834 Facsimile (515) 242-6134
David A. Vaudt, CPAAuditor of State
NEWS RELEASEContact: David A. Vaudt515/281-5835or Tami KusianFOR RELEASE April 2, 2010 8:00 A.M. 515/281-5834Auditor of State David A. Vaudt today released a report on a special investigation of theCedar Rapids Community School District (District) for the period July 1, 2002 through August 24,2009. The special investigation was requested by the District as a result of an allegedmisappropriation of funds by an accounting clerk employed in the District Office. Arepresentative of the Cedar Rapids Police Department notified District officials in August 2009 of allegations made by a confidential informant. According to the informant, a number of cashdeposits were made by a District employee to her personal bank account. The informant alsoidentified the employee as Jamie May. After making certain admissions to District officials,Ms. May, the District’s accounts receivable clerk, was placed on leave on August 24, 2009 and was terminated from employment on September 10, 2009. She passed away on November 1,2009.Vaudt reported the special investigation identified $587,784.07 of misappropriatedcollections which are summarized in the following table. Complete records were not available forthe fees included in the table for the entire period of the investigation. In addition, sufficientrecords were not available for other types of collections, such as refunds and donations. Vaudtreported it is likely additional misappropriated collections would have been identified if sufficientrecords had been available.
Registration^ 2003 – 2009 $ 453,454.09Psychiatric 2007 – 2009 36,352.38School bus transportation 2008 – 2010* 90,140.00City bus transportation 2006 – 2009 7,837.60 Total $ 587,784.07^ - Expected collections were calculated based on enrollment andadjusted for delinquencies.* - As of August 24, 2009.