Missouri State Auditor Nicole Galloway released an audit of the Carroll County Ambulance District and discovered misappropriation of funds.

The audit discovered that from June 1, 2020 to March 31, 2021, money totaling at least $91,794 was misappropriated from the district. Payroll over-payment totaling $54,350 and questionable mileage reimbursements totaling $1,945 were paid to the former Director. Director Mario DeFelice also misappropriated $4,021 from a district employee benefit reimbursement account and used a district credit card for personal purchases totaling $108.
Director DeFelice also improperly authorized 19 payroll over-payments totaling $29,560 to 15 district employees between November 29, 2020 and January 23, 2021, and a final payment of $1,630 to a district employee in July of 2020.

The audit also stated that the Board of Directors did not provide adequate oversight of the Director or establish segregation of duties over the various financial accounting functions.

Time records and time summaries prepared by the Director were not always accurate and sometimes lacked adequate detail and the Board did not review or approve payroll transactions or reports. The district did not maintain complete personnel files for all district employees. Mileage reimbursements exceeded the amount authorized by the Board and mileage forms other than those approved by the Board were used. In addition, mileage reimbursement forms did not require the employee to indicate where they traveled in order to insure mileage claimed was reasonable.