Otter Lake is one of the properties overseen by the Tama County Department of Conservation, which was recently the subject of a state audit. (Main photo courtesy of Tama County; seal courtesy of the Iowa Auditor of State)
The Iowa Auditor of State’s office is questioning more than $75,000 in spending by the Tama County Department of Conservation.
According to state records, the auditor’s office recently examined roughly two years of spending by the Tama County Department of Conservation after county officials requested a special investigation due to concerns surrounding financial transactions that were handled by the department’s former director, Stephen Mayne.
The auditor’s office said Wednesday its investigation uncovered $1,571 in improper disbursements, as well as $75,293 in disbursements for which there is no supporting documentation.
Specifically, the audit identified $1,029 worth of personal purchases made using the department’s credit card, plus $87 in personal purchases made at a John Deere retailer, $115 in personal purchases made at a Staples office supply store, and $340 worth of personal purchases made at various other vendors.
The $75,293 in unsupported disbursements includes $55,759 in expenses tied to returns and rebates collected from Menards, and $19,534 worth of purchases made using the department’s credit card or charge accounts established at various vendors.
Because insufficient records are available, the auditor has been unable to determine whether the unsupported disbursements were for legitimate department operations or were personal in nature, according to the audit report.
The Tama County Department of Conservation is governed by a five-member board that reports to the Tama County Board of Supervisors. The conservation board is responsible for oversight of the department’s operations and approves all department spending on a monthly basis.
State records show that in March 2021, the county hired Mayne to act as the department’s director. In that role, Mayne was responsible for approving and reporting purchases of supplies and equipment to the board for payment.
According to the auditor’s office, in August 2023, department maintenance staff discovered receipts related to multiple suspicious purchases, seemingly made by Mayne at a Menard’s store and paid for with county funds. A subsequent internal investigation uncovered additional purchases of supplies that seemed excessive or unrelated to department operations. As a result, Mayne was immediately placed on administrative leave.
According to the auditor, Mayne then began returning to the county some of the items he purchased using a department credit card and had kept at his home.
County records show numerous purchases related to maintenance projects for the county’s Nature Center. “However,” the state auditor reported, “according to county officials and department staff, Mr. Mayne was also remodeling his personal residence and another residence he owned during this time.”
The Iowa Capital Dispatch was unable to reach Mayne for comment.
Auditor of State Rob Sand said Wednesday that his office’s investigation illustrates the importance of ensuring public entities maintain adequate financial oversight of the manner in which public money is spent.
“We learned through our investigation that in October 2021, when the maintenance supervisor left employment, Mr. Mayne convinced the conservation board that those job duties could be dispersed among the department’s staff,” Sand said. “This removed a layer of oversight and allowed Mr. Mayne to make purchases without the consent or discussion from staff.”
As is customary in cases of this kind, the auditor’s office has forwarded its findings to the state attorney general’s office, the county attorney’s office and the Iowa Division of Criminal Investigation.