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.