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Tama County Financial Practices Under Scrutiny: $250,000 Questioned

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  Published in Politics and Government on Saturday, February 7th 2026 at 4:31 GMT by The Gazette
      Locales: Iowa, UNITED STATES

TOLLAND, Iowa - February 7th, 2026 - A damning independent investigation into the financial practices of Tama County has uncovered a pattern of questionable spending totaling over $250,000. The report, released Thursday by Rick Bohling and Associates, points to systemic failures in financial controls and internal procedures, implicating several current and former county officials. The findings have ignited a firestorm of controversy and prompted immediate action from the Tama County Board of Supervisors and potential involvement from state authorities.

The investigation was initially commissioned in May 2023 after growing concerns surfaced regarding financial oversight within the county government. What began as a routine review quickly escalated as investigators unearthed a web of unauthorized spending, inadequate documentation, and suspect invoicing practices. The report details $251,439.78 in disbursements deemed "questioned, improper, or unsupported," a figure that continues to draw scrutiny.

Key Individuals Implicated

The scope of the financial irregularities is further compounded by the number of individuals identified in the report. The list of those involved reads like a who's who of Tama County's recent political landscape. Former Tama County Auditor Martha Kriegel, former County Recorder Laurene Peterson, and former Assistant County Attorney Jeffrey Dunkelberger all feature prominently in the findings. Perhaps more concerningly, current County Attorney Don Finkenbine, current Supervisor Dan Dostal, and former Supervisor Gary Maas are also implicated, raising questions about the extent of awareness and potential cover-ups. The complex nature of some transactions, involving multiple vendors and employees, has complicated efforts to determine the full magnitude of the issue.

Systemic Failures Highlighted

The report doesn't merely identify specific instances of wrongdoing; it paints a picture of a county government riddled with systemic weaknesses. Investigators pinpointed inadequate training for employees handling financial matters, a critical lack of effective oversight, and poor communication between departments as key contributing factors. These deficiencies created an environment where improper disbursements could occur and remain undetected for a prolonged period.

"This isn't simply a matter of a few bad apples," explained financial analyst Sarah Jenkins, who reviewed the Bohling report. "The report suggests a fundamental breakdown in internal controls. Without robust systems in place to verify expenses and ensure accountability, even well-intentioned employees can inadvertently contribute to financial irregularities."

Board of Supervisors Responds

At a heated meeting Thursday, the Tama County Board of Supervisors publicly acknowledged the severity of the report's findings. Supervisor Larry Bissen, speaking on behalf of the board, emphasized the seriousness of the situation, stating, "We have a serious situation. We need to ensure that taxpayer dollars are being spent responsibly." The board unanimously voted to adopt the recommendations outlined in the report, which include a comprehensive overhaul of financial controls, mandatory training for all employees handling county funds, and the implementation of stricter documentation procedures.

However, acknowledging the issue is only the first step. The board also took decisive action by forwarding the report to both the Iowa State Auditor's office and the Tama County Attorney's office. This move signals a commitment to full transparency and a willingness to pursue legal recourse if warranted. The Iowa State Auditor's office has the authority to conduct a more in-depth forensic audit, while the County Attorney will determine whether criminal charges are appropriate.

Potential Legal Ramifications

The implications of this investigation extend beyond financial accountability. The involvement of current and former legal officials, specifically County Attorney Don Finkenbine, raises questions about potential conflicts of interest and whether attempts were made to obstruct the investigation. Legal experts suggest that individuals implicated could face charges ranging from misuse of public funds to obstruction of justice, depending on the evidence uncovered.

Public Outcry and Demand for Accountability

News of the investigation has sparked outrage among Tama County residents. Public forums have been flooded with calls for accountability and demands that those responsible be held accountable for their actions. Several citizen groups have formed, vowing to monitor the investigation closely and advocate for greater transparency in county government. The full report is available for public review on the Tama County website, but many residents are demanding a more detailed explanation of the findings and a clear timeline for corrective action.

The Tama County financial scandal serves as a stark reminder of the importance of robust financial oversight and the need for public officials to be held to the highest ethical standards. As the investigation progresses, the citizens of Tama County await answers and assurances that their tax dollars will be managed responsibly in the future.