A special audit of spending at the University of Iowa College of Dentistry found more than $57,000 was misappropriated by a former administrative specialist, according a report by the Iowa State Auditor’s Office published on Thursday.
Auditors determined that Amanda Shumaker, who worked in the college’s Department of Periodontics, used university-issued purchase cards (a type of credit card, commonly called a Pcard) for $57,313 of improper purchases.
The college put Shumaker on paid administrative leave on Aug. 1, 2016, after an in-house review of expenditures revealed irregularities in her Pcard purchases. Thursday’s report noted that Shumaker “subsequently passed away on August 20, 2016,” but didn’t provide any additional information regarding her death.
The audit determined Shumaker submitted 305 fraudulent documents to cover her Pcard purchases of personal items such as clothes, shoes and computer equipment, as well as $28,734 spent on gift cards. According to the report, “She used copies of invoices from previously purchased goods, such as books and equipment, and altered the invoice purchase price and other information to make it agree with the total of certain improper purchases on the Pcard.”
In addition to examining Shumaker’s activities, the auditors examined the college’s oversight of its procurement process. “Adequate review was not performed at the Department level,” the reports states. The report includes recommendations for improving oversight.
The audit covered the entire period of Shumaker’s employment at the college, from Aug. 1, 2012 to Aug. 31, 2016. In the cover letter accompanying the report, State Auditor Mary Mosiman said the University of Iowa had requested the special audit.
