Muscatine County Jail audit shows $82,400 of undeposited collections


MUSCATINE, Iowa (KWQC) – An investigation into jail deposits in Muscatine County is complete. The Iowa Division of Criminal Investigation requested the special investigation on behalf of the Muscatine County Sheriff’s Office over “concerns identified with certain deposits prepared by the former Assistant Jail Administrator, Doug Boulton,” according to the Auditor of State Mary Mosiman. The auditor looked into records from January, 2013 through January, 2016.

Boulton had been the Assistant Jail Administrator for approximately 15 years. He was placed on paid administrative leave on January 11, 2016 and later terminated from employment, in March, 2016.

Using cash collection information from the sheriff’s office, Mosiman identified an estimated $82,400 of undeposited collections, which consist of room and board fees from individuals in the work release program. Mosiman also reported it was not possible to determine actual undeposited collections because adequate records for all collections were not available. As a result, it is not possible to determine what portion, if any, of the undeposited $82,400 were billed, collected or deposited.

Muscatine County Attorney Ostergren referred the matter to the office of the Iowa Attorney General for the consideration of any potential criminal charges based on the outcome of the state auditor/DCI investigation. Ostergren’s office says Sheriff Ryan has implemented procedures and internal controls to prevent similar theft from occurring.

The additor’s report includes recommendations to strengthen the sheriff’s office internal controls and overall operations, such as improving segregation of duties and performing bank reconciliations.

A copy of the report is available for review in the Office of Auditor of State and on the Auditor of State’s website at

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