Special Investigation of the Guttenberg Chamber Reveals Improper Disbursements

Auditor of State Rob Sand today released a report on a special investigation of the Guttenberg  Chamber of Commerce for the period October 1, 2020, through October 31, 2024. The special  investigation was requested by Chamber officials as a result of concerns regarding certain financial  transactions processed by the former Chamber Director, Brandie Tomkins.  

Sand reported the special investigation identified $5,086.85 of improper disbursements,  $116,995.61 of unsupported disbursements, and $2,700.00 of Chamber cash in the possession of the  Guttenberg Police Department. However, because Chamber records were not sufficiently maintained, it  was not possible to determine if additional transactions were improperly recorded or if additional  amounts were improperly disbursed.  

The $5,086.85 of improper disbursements includes $4,900.00 of improper cash withdrawals  from the Chamber’s bank accounts, $117.69 of improper disbursements to vendors and $69.16 of  improper purchases using the Chamber’s debit card. 

The $116,995.61 of unsupported disbursements identified includes $51,055.05 in payroll issued  to Ms. Tomkins, $30,269.76 of cash withdrawals from the Chamber’s bank account, $16,211.74 of  purchases on the Chamber’s debit card, $10,397.89 of disbursements from the Chamber’s bank  accounts to vendors, and $9,061.14 of reimbursements to Ms. Tomkins.  

Sand recommended Chamber officials implement procedures to ensure the Chamber’s internal  controls are strengthened, including segregation of duties, performing collections reconciliations,  performing independent review of bank statements, and ensuring all disbursements are properly  supported, approved, and paid in a timely manner. In addition, Chamber officials should ensure all  actions taken by the Board are properly documented in the minutes of Board meetings such as staff’s  hourly rate and expected hours.  

Copies of the report have been filed with the Clayton County Sheriff’s Office, the Iowa Division of  Criminal Investigation, the Clayton County Attorney’s Office, and the Iowa Attorney General’s Office. A  copy of the report is available for review on the Auditor of State’s website at Special Interest Reports.