Notice of Forensic Report
DES MOINES, IOWA — Friday, December 18, 2020 — Pursuant to Iowa Code Section 11.14(b), this notice is provided of a Forensic Investigation Report prepared by RSM US LLP that has been filed with the Iowa State Auditor.
RSM was retained to perform procedures that may identify instances of misappropriation, theft, or embezzlement believed to have been caused by a Des Moines Public Library (DMPL) employee, Bekki Kirkland. Ms. Kirkland was employed by the DMPL as a Library Administrative Assistant between
August 2016 Corrected: July 2015 through June 2019 when she was promoted to the position of Library Office Manager. The irregularities were discovered after Ms. Kirkland’s death in April 2020.
After her passing, DMPL staff discovered insufficient and suspicious supporting documentation for expenses incurred on an April 2020 DMPL bank credit card statement indicating unauthorized purchases of prepaid Visa gift cards attributable to Ms. Kirkland.
DMPL staff sought the assistance of the City of Des Moines to investigate the irregularities. An internal investigation found additional suspicious transactions attributable to Ms. Kirkland and these findings were reported to the Iowa State Auditor, followed by the retention of RSM US LLP to perform a forensic investigation. The forensic investigation reviewed transactions beginning in January 2016 and determined losses of $28,440.83. During the investigation, no additional suspicious transactions by other employees were discovered.
Upon discovery and during the pendency of the forensic investigation, the DMPL with support from the City has remodeled its policies regarding credit card purchases and vendor payments.
“The Des Moines Public Library’s goal is to be a good steward of all of our financial resources. While participating in this investigation, we began putting additional checks and balances in place to ensure that the library is well protected in the future,” said Library Director, Sue Woody. “We are grateful for the work of the auditors as well as the City’s Finance Department throughout the investigation.”The full report is available upon request by contacting firstname.lastname@example.org.