A report from the Missouri State Auditor’s office for the city of Dixon found at least $18,910 was misappropriated from the town through overpayments made to the former city clerk.
Jessie Fleming served as the Dixon city clerk from November 2013 until he retired in March 2020. Fleming was the official primarily responsible for payroll, disbursements, and generating monthly financial reports for the city. He signed his payroll and reimbursement checks and had access to a former mayor’s signature stamp.
The audit found Fleming was improperly paid $9,345 for 600 hours of vacation leave; that he overpaid himself $3,026 for accrued sick leave upon retirement; that he issued himself a severance check upon retirement that was an overpayment of $2,639; that he overpaid himself $2,695 for holidays; and that he inaccurately recorded his hourly rate in the payroll system, resulting in $1,205 in overpayments. The audit recommended the Dixon Board of Aldermen work with law enforcement officials regarding the criminal prosecution of the overpayments and take necessary actions to obtain restitution.
The audit, which also found the Dixon Board of Aldermen did not adequately monitor the city’s payroll and employee reimbursement activity, gave a rating of “poor,” which is the lowest possible.
The Dixon Board of Aldermen requested the audit earlier this year following an initial review of allegations by the Auditor’s Public Corruption and Fraud Division. The Missouri State Highway Patrol had asked the Missouri State Auditor’s Office to assist with the Patrol’s investigation of overpayments.
The audit claims Dixon Board of Aldermen did not establish adequate oversight of the city clerk or establish segregation of accounting duties, the audit found. This lack of oversight was previously noted in a state audit issued in February 2015 and in the follow-up report to that audit.
Prosecutors have not filed any charges related to payroll.