SPECIAL INVESTIGATION INTO GLENWOOD RESOURCE CENTER CLIENT ACTIVITY CLEARING ACCOUNT
(DES MOINES) The State Auditor’s Office has released a report on a special investigation of the Glenwood Resource Center and Client Activity Clearing Account. The special investigation was requested by Center Officials as a result of concerns regarding improper use of the Clearing Account by Carol Tibben, the former Patient Accounting Clerk in the Business Office.
State Auditor David Vaudt reported Ms. Tibben made 17 unauthorized cash withdrawals from the Clearing Account, which totaled $3,360 between January 1, 2009 and June 30, 2010. Of that amount, she re-deposited $2,510 before she resigned on June 21, 2010. The remaining $850 has not been repaid. Tibben also prepared an unauthorized cash withdrawal of $200 which was not withdrawn from the Clearing Account before she was confronted by the Acting Superintendent regarding inconsistencies identified by staff. There were also a total of 477 voided cash withdrawals totaling $45,421, including withdrawals improperly prepared by Tibben.
The Glenwood Resource Center’s mission is to improve quality of life for individuals with disabilities by providing comprehensive services to accomplish individualized goals. The Center deposits all funds received by its clients in the Clearing Account and maintain an individual ledger account for each client showing deposits, withdrawals and the balance in their account. Clients may use the funds in the accounts for various activities including field trips, shopping, movies, groceries and other personal items.
A copy of the report is available for review in the Office of Auditor of State and online at auditor.iowa.gov.