A former Iowa city clerk has been ordered to repay $56,000 and complete two years of probation after pleading guilty to a felony following a state investigation that identified unauthorized payroll costs, improper reimbursements and personal purchases made with city money.
Amber Bell served as city clerk for Atkins from 2015 until 2020. Her position gave her responsibility for collecting receipts, making certain purchases and bank deposits, preparing and signing checks, handling payroll and maintaining financial records.
A special investigation by the Iowa Auditor of State identified $46,795 in improper disbursements, another $21,255.38 in unsupported disbursements and $27,941.53 in utility charges and fees that were not billed or collected. Auditors cautioned that inadequate city records made it impossible to determine whether additional problems existed.
Bell pleaded guilty April 30 to felonious misconduct in office, a Class D felony. KWQC reported that court documents now require her to pay $56,000 in restitution to the City of Atkins and complete two years of probation.
Auditors Found Unauthorized Pay and Reimbursements Issued to Bell
City officials requested the special investigation after concerns arose about financial transactions processed during Bell’s tenure. She was placed on paid administrative leave in November 2020 before her resignation became effective in December.
The auditor identified $9,074.24 in unauthorized payroll costs issued to Bell. The total included excess wages, excess compensatory-time payments, holiday bonus checks and portions of separation-agreement payments that auditors determined were improper.
Another $2,914.31 involved improper reimbursement checks issued to Bell for health insurance and other costs. Separately, auditors identified $21,291.37 in net insurance premiums for city employees that had not been properly deducted from payroll.
A Manicure, Restaurant Spending and Video on Demand Appeared on City Cards
The investigation identified $2,035.75 in improper purchases made with city credit cards, including food and restaurant spending, video-on-demand purchases and a $50 manicure at Nail World in Cedar Rapids.
The broader improper credit-card category reached $3,275.25 after late fees, interest and an adjustment involving a payment from an unknown source were also taken into account.
Auditors separately classified $12,190.18 in credit-card purchases as unsupported because the city could not produce enough documentation to determine whether they served a legitimate municipal purpose. Those transactions included purchases at Walmart, Target, Michaels and Fleet Farm.
Nearly $28,000 in Utility Charges and Fees Were Not Billed or Collected
The investigation also identified $27,941.53 in unbilled or uncollected utility charges and fees. The total included $15,685 associated with accounts described as “snowbirds,” $7,841.53 in minimum service fees that had not been billed and additional late fees, insufficient-funds charges and an account adjustment.
Auditors did not conclude that every dollar in that category had been taken by Bell. Because city records were incomplete, they could not determine whether any of the transactions represented payments that had actually been collected but were not deposited, or whether additional utility transactions were missing from the records.
Two Other Criminal Charges Were Dropped Under the Plea Agreement
Bell was originally charged in November 2023 with felonious misconduct in office, ongoing criminal conduct involving unlawful activity and unauthorized use of a credit card.
KCRG reported from the criminal complaint that Bell was accused of knowingly using the city’s credit card for unauthorized personal purchases and falsifying city documents that were entered into public records.
Bell pleaded guilty April 30, 2026, to felonious misconduct in office. The ongoing criminal conduct and unauthorized credit-card charges were dropped under the plea agreement. Court records previously showed that the state agreed to a deferred judgment and two years of probation, and the latest court reporting says Bell must also pay $56,000 in restitution to Atkins.
One Employee Should Not Control the Entire Money Trail
The Atkins investigation illustrates why small governments need independent checks even when limited staffing makes it difficult to divide financial duties. The auditor found that the city clerk’s responsibilities extended across receipts, purchases, payroll, checks, cash, utility billing, bank accounts and financial reporting.
The report recommended separating those responsibilities among the clerk, mayor and councilmembers where possible. It also called for monthly bank reconciliations reviewed by someone independent of other financial duties, timely review of bank statements for unusual activity and independent examination of documentation supporting city spending.
Iowa law requires government officials and accounting firms to notify the Auditor of State about suspected embezzlement, theft or other significant financial irregularities involving state or local government entities. Residents who become aware of questionable public spending can also contact the Iowa Auditor of State and preserve invoices, public records, meeting documents or other information that may help investigators evaluate the concern.