r Agency Name INCIDENT I INVESTIGATION OCA 2009-13647

N Cedar Rapids Police Department

C OR! REPORT Date / Time Reported
I
D IA0570100 FR Aug 21, 2009 08:22
E Crime Incident UCR:270 Local Statute: 714.1 (E) DAn Last Known Secure
N #1 THEFT-EMBEZZLEMENT Ii:! Com TU Jan 1, 2008 00:00
T
Crime Incident UCR: Local Statute: DAn At Found
D #2 o Com TH Apr 30, 2009 23:59
A Crime Incident VCR: Local Statute: DAn
T #3
A o Com
Location of Incident 90715th St Sw, Cedar Rapids, IA 52404 1 Premise Type School/College ~~:~se
How Attacked or Committed
MO
Weapon / Tools Forcible Enlry DYes 0 No 0 N/A
N Victims I I Type Government I Injury I Residency Status
VictimIBusiness Name (Last, First, Middle) Victim of Crime # Age/DOE Race Sex
V 1
VI Cedar Rapids Community School District
] Relationship to Offenders
C
T Home Address Home Phone
I 346 2nd Av Sw, Cedar Rapids, IA 52404 (319) 558-2000
M Employer Name/Address BusIness Phone
VYR JMake jModei j Style Color I LiclLis jVIN
0
0 CODES: V- Victim (Denote V2 V3) 0 - Owner (if other than victim) R = Reporting Person (if other than victim) 1 = Other Involved
T Code Name (Last, First, Middle) Victim of Age/DOB Race Sex
Crime # 54
H RPI Graham, Steve w M
E
R Home Address Home Phone
S
Employer Name/Address Business Phone
I Cr Community School District
N Code Name (Last, First, Middle) Victim of Age/DOB Race Se
V Crime #
0
L Home Address Home Phone
V
E Employer Name/Address Business Phone
D
Status L = Lost S = Stolen R = Recovered D = Damaged Z = Seized E=Bumed C = Counterfeit / Forged F=Found U=Vnknown
Codes (Check "OJ" column if recovered for oilier jurisdiction)
Victim Status - Date Value QTY Property Description Makc/Model Serial Number
#
1. S -1/112008 $190,000.00 1.00 Money (Coins And Paper Currency)
- 4/30/2009 $1.00 3.00 Dvd Discs
P - 4/3012009 $1.00 1.00 Docs
R - 4/30/2009 $1.00 1..00 Docs 2
0
P
E
R
T
Y



Number ofVehiclcs Stolen 0 Number Vehicles Recovered 0
ID Officer (20413) JOHN W Officer Signature Supervisor Signature 5308805
Complainant Signature Case Status: Case Disposition:
Further Investigation
August 21, 2009 Printed at: 4/6/2010 13 :59

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Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Status L"Lost S" Stolen R "" Recovered Dt=Damaged Z=Seized B "Burned C .. Counterfeit I Forged F"'Found U=Unknown
Codes
Status Quantity Type Measure Suspected Drug Type

D
R
U
G
S




u Offender(s) Suspected of Using Offender 1 OFl Offender 2 Offender J Primary Offender
F Resident Status
F o Drugs ~ N/A Age: 42 Race: W Sex: F Age: Race: Sex: Age: Race: Sex:
o Resident
N o Alcohol Offender 4 Offender 5 Offender 6 o Non-Resident
D
R o Computer Age: Race: Sex: Age: Race: Sex: Age: Race: Sex: It! Unknown
Name (Last, First, Middle) Also Known As I Home Address
OFI Mav, Jamie A 4915 Kesler Rd Nw, Cedar Rapids,lA
Occupation I Business Address
OOB. I Age l~ce ~"l Hgt I Wgt Build Hair Color Brown I Eye Color Brown
S 1/26/1967 I 42 5'05 230 Hair Style Hair Length 1 Glasses
U
S Scars, Marks, Tatoos, or other distinguishing features (i.e, limp, foreign accent, voice characteristics)
P
E
C
T Hat ShirtlBlouse I Coat/Suit I Socks
Jacket Tie/Scarf I PantslDresslSkirt I Shoes
Was Suspect Armed? I Type of Weapon I Direction of Travel I Mode of Travel
VYR I Make Model I StylelDoors I Color Lic/Lis I Vin
Suspect Hate I Bias Motivated: DYes o No I Type:
W Name (Last, First, Middle) D.O.B. Age Race Sex
I
T
N
E Home Address Home Phone I Employer I Phone
S
S
N Victim reports an embezzlement by one of their employees.
A
R
R
T
I
V
E Printed at: 4/6/2010 13 :59

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Incident I Investigation Report

Cedar Rapids Police Department

DCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Witness Interview:

Date/Time 8/21/2009 10:52

On Thursday, 8-20-09, this involving the Cedar Rapids that he had

detective was informed by Lt. Craig Furnish Community School District. Lt. Furnish then Dr.

Thi!!,

of a possible embezzlement provided me with a copy of a

offense: THEFT - EMBEZZLEMENT Victim: CEDAR RAPIDS SCHOOL DISTRICT

On 8-21-09 this detective did meet with Dr. Dave Benson (Superintendent for the Cedar Rapids Community School District) along with Beth McGrath (Account Manager and supervisor for suspect Jamie May) and with Steve Graham ( Executive Director of- Business Services). I then took a police report from Mr. Graham for this embezzlement incident. He advised that the first they learned about this was when Dr. Benson received the letter from Lt. Craig Furnish, which was dated 8-18-09. Mr. Graham advised that they had contacted the State Auditor-s Office and they advised the school district that they will be assisting in conducting an audit for them of this incident.

Mr. Graham advised that on yesterday's date (8-20-09, Thursday) he and Human Resource Director Matt Dunbar for the Cedar Rapids School District, both went over to employee Jamie May-s condominium at 1920 Rockford Rd. S.W. Unit 11 at around 2:00 p.m. to discuss this matter with her. Mr. Graham advised that upon his arrival she had a friend with her that lives somewhere there in the condominium complex. The friend didn-t say a word the whole time and they did not get her name. Also, toward the end of the interview, Mr. Graham advised that Miss May-s sister did show up as well, this was around 2:15 p.m.

Mr. Graham advised me that he and Mr. Dunbar then showed the suspect, Jamie May, a copy of the letter that had been sent to Dr. Benson and asked her if it was true at which time she admitted to them that it was. They then asked her if the amount of $190,000, which she was being accused of embezzling, was correct and

she advised that looked a little high but that the the theft of fund were accurate.

Both Mr. Graham and Miss McGrath advised at this point in the investigation they have no clue as to how the suspect, Jamie May, committed this large amount of embezzlement from the school district, although Miss McGrath advised that Jamie was the cash receipt clerk and took all the monies in for the entire Cedar Rapids School District. This included checks, cash and other forms of payment, therefore she did have access to large sums of money.

Mr. Graham advised that at the end of their meeting with Miss May, Mr. Dunbar did tell her that she is no longer employed with the Cedar Rapids Community School District and that she had the option of resigning by this coming Monday, 8-24-09, or she would be terminated. I asked Mr. Graham if he would write up a

I brief report outlining what was said at this meeting. He advised that Mr. Dunbar is already in the

Page:

Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

---

- -

process of doing so. I

Mr. Graham further advised that they did ask suspect Jamie May if she would cooperate with the investigation and she advised that she would. Mr. Graham's main concern is they want to know how she did this for so long without being detected. He further advised that she was crying uncontrollably when they spoke to her and confronted her with this embezzlement.

Dr. Benson asked that when an arrest is made, if our public information officer or this detective could contact their media relations person, Marsha Hughes, to adviae them of the arrest. I advised Dr. Benson that we would cooperate with them in that.

At the conclusion of my interview with1>teve Graham and Miss McGrath and Dr. Benson, Dr. Benson advised that they would cooperate fully in this investigation and forward us all pertinent and relevant documents. i. did ask both Miss McGrath and Mr. Graham what tY/e of salary suspect Jamie May made working for the school district. They advised she made somewhere in th~ area of the low 30's was her annual income. Miss McGrath advised she would get me an exact dollar amount.

! did receive a email from Miss McGrathct advising that Jamie May's hourly wage

After ret:urning

Also on Friday, 8-21-09, I did speak to Farmers State Bank, to Kim Rose who works department. She did confirm that suspect Jamie May has been a member there advised that they had become suspicious of the frequent cash deposits that cus making and that: Sue Reed from their bank had been mOnitoring the suspect's cash transactions. She advised that their bank would need a subpoena to release any bank records. on Friday 8/21/09 ! did

bookkeeping She also

request a subpoena for Jamie May's bank records from the county attorney's office. Later that same day I did receive the subpoena from the Linn County Attorney's Office. On Monday 8/24/09! went out to Farmers State Bank in Marion where I served the subpoena on Kim Rose.

In speaking with Miss Rose she advise me that for 2008 there was a total of $154,442 in cash deposits made into the suspect Jamie May's Farmers State Bank account. For 2009 there has been $82,950, cash deposits made into her account. The total for both 2009 and 2009 is $237,392. She broke down the deposits by monthly amounts see copies of those documents for details. Miss May's Farmers State Bank account

, ! asked Miss Rose if any of those funds were still left in her account and she

to have been all spent.! asked Miss Rose where and she advised that the suspect spent the money at various retailers throughout the Cedar Rapids area including Best Buy.

Investigation continuing.

JM:530

Printed at: 4/6/2010 13:59

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Incident / Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Witness Interview:

Date r Time 8125/2009 13:58

I then advised her that the Cedar

Offense: THEFT - EMBEZZLEMENT Viet:.im: CEDAR RAPIDS SCHOOL DISTRlcr

On Tuesday, 8-25-09 at approximat:.ely 1300 hrs., this detective did go out to try to make contact with the listed suspect Jamie May at 1920 Rockford Rd. s.w. Condominium # 11. Upon my arrival I did find her to be at home. Also with her was her mother and another woman who appeared to be her grandmother. I then asked to speak directly with Miss May in private at which time the two other woman then went outside. I then spoke briefly to Miss May, in private, in her living room.

fine. In looking around inside her condominum that she lived in, I did observe newer leather furniture in the living room along with a nice 42" flat screen television set mounted to the wall. In the dining room appeared to be a nice dark wood dining room table and chair set. I asked Miss May how long she had lived in this newer condominium and she advised four years, she had moved there after·,her divorce. I asked her if it was paid for and she advised that it was not and that she did have a mortgage through Wella Fargo. I asked her what she had paid and she said $100,000. I then left her my business card and no further questioning was done of her at that time.

I then left her residence and returned back to the police department. Within approximately one hour, at 2:00 p.m., I received a call from a Carrie Callan of 560-4440. She advised she was a friend of Jamie-s and that Jamie had just retained legal counsel, his name was John Lane and his telephone number was 363-3839, but he was out of town. She asked if Miss May's appointment for Wednesday could be rescheduled to a later date. I then telephoned her back and advised that I would give her the opportunity to confer with counsel but to call me back as soon as possible to reschedule another time.

On 8/26/09 I did check back with Miss Callan to see if she or Miss May had conferred with attorney John Lane. Miss Callan advised that they had and he had instructed Miss May to obtain a court appointed attorney and not to make any statements to this detective. Miss Callan advised though that Mr. Lane didn-t tell them though how to go about doing so. I then advised Mias Callan that as far as I knew, a attorney wouldn-t be appointed till after I had charged Miss May and she would then have to fill out paperwork with the court and then based on her financial ability she would then be appointed and attorney to represent her.

I further advised Miss Callan that it was my intent when I charged Miss May to allow her, because of her medical condition, to sign a consent to delay of her initial appearance. I then explained that procedure to her as well. Miss Callan advised that she relay this information to Jamie, and have her get a hold of me to schedule a time to come in and do that.

Right after speaking with Miss Callan I did recieve a call from Jaime May herself telephone number 362-1794. She asked if 2:00 pm this afternoon 8/26/09 would be okay to come down at and advised her that would be fine.

Investigation continuing.

13:59

Page:

Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

JM:50J

Printed at: 4/6/2010 13: 5 9

Page: 6

Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Witness Interview:

Date/Time 812612009 14:15

JM:50J

Offense: THEFT - EMBEZZLEMENT

Victim: CEDAR RAPIDS COMMUNITY SCHOOL DISTRICT

On Wednesday, 8-26-09, the suspect Jamie Ann May (DaB 1-26-67) did come down for her scheduled appointment with this detective at 2:00 p.m. at which time I did fill out a consent to delay form for Wednesday, September 2nd, for her initial appearance on the charge of Theft 1st. She was then transported over to the Linn County Correctional Facility to be fingerprinted, photographed and then released.

Also on 8-26-09 this detective did receive from Kim Rose the requested account information from Farmers State Bank for the suspect Jamie May's Farmers State Bank account. That was received in the form of a CDR due to the large volume of documents that would have been required to make photocopies of. Miss Rose did personally bring that down to the police department and turn it over to Officer Lester at the front desk. That CDR will be tagged as evidence.

Printed at 4/6/2010 13:59

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Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS. JOHN W

Supplement Type: Followup

Date/Time 91212009 14:12

Investigation continuing.

CASE #2009-13647

VICTIM: Cedar Rapids Community School District OFFENDER: Jamie May

OCCURRENCE: Theft - Embe~~lement DATE OF ORIGINAL REPORT:

On 09/02/2009, this detective received from the Linn County Attorney's Office the subpoena for Wells Fargo Mortgage Company. I then took that subpoena up to the Wells Fargo Home Mortgage office, which is located at their bank branch at 1900 First Avenue NE and served it on Kameron Stanfield who is a home mortgage consultant. He advised that he would pass it on to his manager at that location.

End of report.

JM/bb

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Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (204]3) MATIAS, JOHN W

Supplement Type: Followup

Date/Time 9/22/2009 17:0]

He also advised that he found a bi-weekly direct

deposits also going into that same account

CASE #2009-13647

VICTIM: Cedar Rapids Community School District OCCURRENCE: Theft / Embezzlement

DATE OF ORIGINAL REPORT: 08/21/2009

On Tuesday, 09/22/2009, this detective received a call from Jim CUnningham with the State of Iowa Auditor-s Office.

He advised that on preliminary review of the bank records for the suspect Jamie May-s Farmers State Bank banking account, that between May 13, 2003 and November 12th of 2009 approximately $459,513 in cash deposits had gone into her account. He would have to do some further investigation to verify that amount.

I advised him to check with the Cedar Rapids School District with Steve Graham who works in the business office and he would be able to verify the employment of Mr. May and who that social Security Number came back to.

Investigation continuing.

End of report.

JM/bb

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Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Witness Interview:

Date/Time 912312009 12:58

Cunningham also

Offense: THEFT

Victim: CEDAR RAPIDS COMMUNITY SCHOOL DISTRICT

9-23-09, Jim Cunningham with the State of Iowa Auditor's Office contacted this detective.

He advised that he did verify with Cedar Rapids School Districts that Jamie May's husband was the one who was having the other direct deposit put into their joint account for the period from August 2003 until January 2005. He also learned that he was an employee with the Cedar Rapids School District as well from 1980 to November 2005.

I advised him that I would be contacting Farmers covered by the original subpoena, if not I would request

a second one.

Investigation continuing.

JM;S03

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Incident {Investigation Report

Cedar Rapids Police Department

DCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Followup

Date/Time 9/2812009 16:35

CASE it2009-13647

VICTIM: Cedar Rapids Community School District SUSPECT: Jamie May

OCCURRENCE: Theft / Embezzlement DATE OF ORIGINAL REPORT: 08/21/2009

CASE STATUS: Suspect Arrested.

On 09/28/2009, this detective requested and did receive from the Linn County Attorney-s Office a subpoena for another bank account for the suspect Jamie May, at Linn Area Credit Union - 3015 Blairs Ferry Road NE. The state auditor-s office had discovered during their investigation that she had another account there

Upon contacting Shannon Gorman with Linn Area Credit Union, she confirmed that there was an account under

the suspect, Jamie May-s name, She advised that it was a checking account

that was opened in 1998. It was then closed in November 2005 by Linn Area. She further advised that they did have a joint,i.credit card as well that was issued through Linn Area Credit Union but that Linn Area Credit Union did suffer a loss back in 2005 and had to charge off $7300 on that credit card. Miss Gorman also advised that there is a notation in their bank records of a Chapter 7 bankruptcy that was filed in June 2003 by the Mays, Ms. Gorman advised that she would start preparing the records to comply with this subpoena and let this detective know when they are ready.

Also on 09/28/2009, this detective spoke also with Beth McGrath with the Cedar Rapids Community School District. She is the account manager who supervised suspect Jamie May. I inquired as to the start of Jamie May-s employment with the Cedar Rapids School District, and she advised May 12, 1999,

Investigation continuing.

End of report.

JM/bb

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Incident I Investigation Report

Cedar Rapids Police Department

DCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Followup

Date/Time 912912009 17:46

Investigation continuing.

CASE #2009-13647

VICTIM: Cedar Rapids Community School District SUSPECT: Jamie May

OCCURRENCE: Theft / Embezzlement DATE OF ORIGINAL REPORT: 08/21/2009

CASE STATUS: Suspect Arrested

On 09/29/2009, this detective received a call from Sue Reed with Farmer's State Bank advising that when bank documents and information as per the subpoena, they neglected to include

in it the Account that appears that appears to be in Jamie May's daughter's name. Ms.

Reed advis that information ready to be picked up and it had been downloaded onto a CDR.

She advised that from her review of the account, there was never anything more than $11 in that account and never any large substantial deposits made into or out of that account. I advised Ms. Reed that I would stop by and pick that up later on today's date.

End of report.

JM/bb

Printed at: 4/612010 13 :59

Page: 12

Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Witness Interview:

Date/Time 10/1/2009 09:28

Investigation continuing.

CASE #2009-D647

VICTIM, Cedar Rapids Community School District SUSPECT: Jamie May

OCCURRENCE: Theft / Embezzlement DATE OF ORIGINAL REPORT, 08/21/2009

CASE STATOS: SUSPECT ARRESTED

On Wednesday, 9/30/09 Shannon Gorman in the bookkeeping department of Linn Area Credit union called to advise that thus far her credit union had dane all of the research reference to the subpoena request for banking information for sus~ect Jamie May for calendar year 2002 and 2003. She advised that their checking

•

account was closed mid-year 2003. She advised that thus far the only two cash deposits that she had

located were made on January 2002 in the amount of $560 and August 2002 in the amount of $900.

On 10/01/09 Miss Gorman did contact this detective to advise the requested subpoenaed documents were ready to be picked up.

,JM,lb

Printed at: 4/6/2010 13 :59

Page: 13

Incident I Investigation Report

Cedar Rapids Police Department

OCA: 2009-13647

Additional Officer Supplements

THE INFORMATION BELOW IS CONFIDENTIAL - FOR USE BY AUTHORIZED PERSONNEL ONLY

Officer (20413) MATIAS, JOHN W

Supplement Type: Followup

Date/Time 10/6/2009 09:14

On 10/1/09 this detective did go out and pick up the requested subpoenaed documents from Linn Area credit Union at their main branch office. located on Blairs Ferry Road NE. In reviewing those documents, there was a $500 cash deposit made into the account of David and Jamie Mayan the August 31, 2002 statement. There is a second one for $560 made on January 14, 2002. Those were tbe only two deposits that Ms. Gorman advised she could find of $500 or more made to the victim-s Linn Area Credit Union account. The statements for their account date back all the way to January 1999.

-

CASE #2009-13647

VICTIM, Cedar Rapids Community School District OCCURRENCE, Theft / Embezzlement

DATE OF ORIGINAL REPORT, oa/21/2009

CASE STATUS - SUSPECT ARRESTED

At this time, a copy of these documents will be forwarded to the State Auditor-s Office in Des Moines who is also investigating this case and another copy will be placed into evidence.

JM:lb

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