Audit: Iowa County Sheriff Needs to Improve Fleet Data Collection

The Woodbury County, Iowa, Sheriff’s Office can provide more oversight of its fleet vehicles by collecting data on vehicle conditions to better assess sale and trade-in values, according to recommendations from the state auditor.

The audit, conducted with assistance from the Iowa Department of Transportation, was requested as a result of alleged improprieties regarding the Sheriff’s Office vehicle-related transactions between July 1, 2017 and December 31, 2020. However, auditors found no wrongdoing.

According to the audit report, Woodbury County Sheriff’s Office received $163,746 trade-in value for 36 vehicles traded in during the time period listed above. Those vehicles were then sold by the dealer for a total of $164,133.

Another part of the report found a vehicle traded by the Sheriff’s Office for $100 was sold by one dealer to another dealer within 14 days. The vehicle was then sold to an employee of the Sheriff’s Office for $500, 70 days after the second dealership took title to the vehicle. The state auditor said this transaction was “considered an arm’s length transaction and did not provide a benefit to the employee.”

Based on the complete investigation, the state auditor recommended the Sheriff’s Office develop written policies and procedures for the sale and trade-in of vehicles and other equipment, as well as maintain current records of the condition of the fleet to help determine their value.