06/26/2025 - JEFFERSON CITY, Mo.
According to a report released today by State Auditor Scott Fitzpatrick,
the Carroll County Ambulance District Board of Directors has made good progress
with implementing the recommendations made by a 2022 audit report that
uncovered more than $90,000 misappropriated by a former director. The 2022
report resulted in criminal charges for the former director while also giving
the board of directors a plan to make improvements that can prevent such a
misappropriation of taxpayer funds from happening again.
"Hopefully this closes a dark chapter for the Carroll County
Ambulance District so they can turn the page to what will hopefully be brighter
days ahead. We can't undo the misappropriation of funds that occurred, but the
report issued in 2022 did give the board a path forward to keep taxpayer
dollars from being misused like this in the future. I'm happy to see they have
taken these recommendations seriously and worked hard to put them into place. I
urge them to build on the progress they've made thus far and to remain vigilant
in their efforts to protect the taxpayer dollars entrusted to their
district," said Auditor Fitzpatrick.
The follow-up report issued by Auditor Fitzpatrick's office looks at 13
of the recommendations made in the 2022 audit and finds the board of directors
has fully implemented 10 of them, while partially implementing the remaining 3
recommendations.
Per the recommendation made in the 2022 audit, the follow-up finds the
board successfully worked with law enforcement and the Prosecuting Attorney's
Office to criminally prosecute the former director. In
September 2024, the former director was charged with a class C felony of
stealing $25,000 or more. However, the former director passed away in October
2024 and the charges filed were nolle prosequi. As a result, restitution has
not been obtained.
The follow-up report finds the board has successfully implemented the
recommendation to provide adequate oversight of the director and to review
reports detailing payroll and other disbursements. The board has also
implemented recommendations to ensure employment contracts are executed with
the director and to ensure the
director's time records and summaries are reviewed for completeness and
accuracy and properly approved. Additionally, the board has fully implemented
improvements to how it reviews and approves payroll transactions or reports,
its oversight of salary changes, and its oversight of mileage reimbursement.
Of the 3 recommendations that have been partially
implemented, one pertains to the misuse of the district's credit cards, which
saw their limits increased by more than $19,000 by the former director. The
report finds the board has established written credit card policies and
procedures, but has not evaluated or adjusted the district's credit card
limits. The report also finds the board is still working to establish a digital
personnel file system and is reviewing files for any missing or expired
documents. Additionally, the board has established a formal bidding policy
based on the recommendation from the original report, but the policy does
not address documenting bid specifications, the bids or quotes received, or the
justification for bids selected.
The original audit of the Carroll County Ambulance Department can be
found here. The follow-up report is available here.
