report.PDF

MINNESOTA

OFFICE OF THE

STATE AUDITOR

JUDITH H. DUTCHER

STATE AUDITOR

COORDINATED ENFORCEMENT

INVESTIGATIVE REPORT

EFFORT VI TASK FORCE

January 21, 1999

INVESTIGATIVE REPORT

COORDINATED ENFORCEMENT EFFORT VI TASK FORCE

JANUARY 21, 1999

Special Investigations Division

Office of the State Auditor

State of Minnesota

525 Park Street, Suite 400, St. Paul, Minnesota 55103

INVESTIGATIVE REPORT

COORDINATED ENFORCEMENT EFFORT VI TASK FORCE

INDEX

Introduction ........................................................1

Background ........................................................1

I. THEFT OR EMBEZZLEMENT OF PUBLIC FUNDS ....................3

A. Asset Forfeitures ..............................................4

1. Cash taken by Director Poll ..................................6

2. Other Cash Misappropriated ..................................6

B. Buy/Busts ....................................................7

C. Claims to Kandiyohi County ......................................8

1. Payments to Cooperating Individuals ..........................10

2. Vehicle Expenses .........................................11

3. Fuel Expenses ............................................13

4. Meal Expenses ...........................................15

5. Other Expenses Characterized as CEE VI-Related ................16

6. Claims of Other Agents Submitted by Director Poll ...............19

7. Director Poll's Retention of the Unused Portion of

His Cash Advance Funds ...................................19

II. CONCLUSION AND RECOMMENDATIONS ........................20

EXHIBITS

1 Vehicle Expenses that Appear to be for Personal Vehicles

2 Expenses that Do Not Appear to be Vehicle Expenses

3 Vehicle Expenses with No Itemized Receipt or Invoice

4 Multiple Fuel Expenses on the Same Day

5 Multiple Fuel Expenses on Consecutive Days

6 Multiple Claims for What Appear to be the Same Fuel Expense

7 Fuel Claims with Accompanying Receipts Not for Fuel

8 Fuel Claims Accompanied by What Appear to be False Receipts

9 Meal Claims Accompanied by What Appear to be False Receipts

10 Continued Meal Expense Reimbursement

11 Personal Expenses Incurred on Trips

12 Personal Property Turned Over to Law Enforcement

13 Questionable Expenses

14 Credit Card Expenses without Itemized Receipts

15 Total Potential Misappropriation

Current CEE VI members include: the Counties of Chippewa, Kandiyohi, Meeker,

Pope, Renville, Stevens, Swift and Yellow Medicine, and the Cities of Appleton,

Benson, Glenwood, Granite Falls, Kerkhoven, Lake Lillian, Litchfield,

Montevideo, New London, Starbuck, and Willmar.

The Bureau of Justice Assistance is part of the United States Department of

Justice. The federal grant from the Bureau of Justice Assistance is administered by

the Office of Drug Policy and Violence Protection, which is part of the Minnesota

Department of Children, Families and Learning.

INVESTIGATIVE REPORT

COORDINATED ENFORCEMENT EFFORT VI TASK FORCE

JANUARY 21, 1999

Introduction

The Special Investigations Division of the Office of the State Auditor (hereinafter “OSA”) has

completed its review of concerns raised regarding the Coordinated Enforcement Effort VI Task

Force (hereinafter “CEE VI”). This Investigative Report contains the OSA’s findings.

The mission of the OSA’s Special Investigations Division is to review allegations of malfeasance,

misfeasance, and nonfeasance by local government employees or officers. Since the Division is a

fact-finding entity and has no prosecutorial powers, its role is to evaluate allegations brought to

the OSA’s attention and, when appropriate, to provide specialized auditing techniques, initiate an

independent investigation, or refer the matter to the appropriate oversight authorities.

Background

On January 1, 1990, CEE VI was formed by a joint powers agreement of various counties and

cities located in western Minnesota. The purpose of CEE VI is to investigate burglary, theft,

narcotics, stolen property and crimes of violence. The operation of CEE VI is funded as follows:

seventy-five percent by a federal grant from the Bureau of Justice Assistance and twenty-five

percent by the contributions of member counties and cities. Kandiyohi County serves as fiscal

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 2

The law enforcement agency that employs the agent is the “home” agency.

Director Poll was placed on administrative leave in October of 1998.

Based on the OSA’s review, it appears that an additional $5,595 was taken in the

same manner as the amount admitted to in the first interview.

Director Poll’s attorney was present at the second interview.

During the OSA’s review, it was noted that, in addition to several potential

violations of law noted throughout this Report, the following violations of law may

have occurred in conjunction with a number of the underlying instances of theft or

agent for CEE VI and, as such, handles all CEE VI financial transactions.

The CEE VI Director and agents are peace officers from law enforcement agencies in the member

counties and cities. While working for CEE VI, the Director and agents continue to be paid by

their “home” agency. However, any overtime compensation and expenses are paid from the

CEE VI budget. Sergeant Joe Poll has been the CEE VI Director from January of 1992 to

present. Prior to becoming Director, he was a CEE VI Agent from May of 1990 to January of

1992. His “home” agency is the Kandiyohi County Sheriff’s Department. In addition, there are

currently three CEE VI agents.

On October 7, 1998, the Kandiyohi County Sheriff was notified that an undetermined amount of

CEE VI funds may have been misappropriated by Director Poll. On October 8, 1998, the

Minnesota Bureau of Criminal Apprehension (hereinafter “BCA”) was notified of the possible

misappropriation and began an investigation of the matter.

On October 9, 1998, a BCA Special Agent interviewed Director Poll (hereinafter “first

interview”). During the first interview, Director Poll admitted to taking CEE VI funds in an

amount that was later determined to total $9,186.49. Director Poll was subsequently placed on

administrative leave with pay.

On October 27, 1998, a BCA Special Agent again interviewed Director Poll (hereinafter “second

interview”). During the second interview, Director Poll admitted to taking additional CEE VI

funds by various means, the total of which he estimated to exceed $50,000.

Upon request, the OSA reviewed CEE VI records to determine the amount of potential theft or

embezzlement of public funds. The OSA reviewed records for the period from September 1,

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 3

embezzlement: Minn. Stat. § 471.392 (willful and false declaration that a claim is

just and correct and no part has been paid); § 609.43 (misconduct of public officer

or employee); § 609.465 (presenting false claims to public officer or body);

§ 609.625 (aggravated forgery); and § 609.63 (forgery).

The OSA reviewed documents from the last three years because the statute of

limitations for prosecution of any of the possible crimes arising from the

misappropriation of funds is three years. Minn. Stat. § 628.26(i) (1998).

However, if relevant records were readily available beyond the three-year statute

of limitations, the OSA reviewed them. This is noted where applicable.

Minn. Stat. § 609.52, Subd. 2(1) (1998).

Minn. Stat. § 609.52, Subd. 2(5)(i) (1998).

Minn. Stat. § 609.52, Subd. 3(2) (1998).

Minn. Stat. § 609.54(2) (1998). Minn. Const. Art. XI, § 13 defines

“embezzlement” as follows: “If any person converts to his own use in any manner

or form, or shall loan, with or without interest, or shall deposit in his own

name . . . any portion of the funds of the state . . . every such act shall be and

1995, to October 31, 1998 (hereinafter “period of review”).

I. THEFT OR EMBEZZLEMENT OF PUBLIC FUNDS

According to Minnesota law, a theft has occurred when a person “intentionally and without claim

of right takes, uses, transfers, conceals or retains possession of movable property of another

without the other’s consent and with intent to deprive the owner permanently of possession of the

property.” It is also a theft if a person acts with intent to exercise only temporary control of the

property and the control manifests an indifference to the rights of the owner or the restoration of

the property to the owner.

If the property stolen exceeds $2,500, a person may be sentenced to imprisonment for not more

than ten years or payment of a fine of not more than $20,000, or both. Further, Minnesota law

provides that a person who does an act which constitutes embezzlement of funds valued at greater

than $2,500 may be sentenced to imprisonment for not more than ten years or payment of a fine

of not more than $20,000, or both.

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 4

constitute an embezzlement . . . and shall be a felony.” See also State v. Garceau,

370 N.W.2d 34 (Minn.Ct.App. 1985) (upholding a conviction for embezzlement of

public funds that were to be deposited into the account of a county clerk of court).

18 U.S.C.A. § 666 (West Supp. 1998). During the OSA’s three-year period of

review, CEE VI received more than $10,000 per year under a federal grant

program.

18 U.S.C.A. § 641 (West Supp. 1998).

The OSA also reviewed whether sheriff’s contingent funds, as defined in Minn.

Stat. § 387.213, were misappropriated. The Sheriff of each member county has a

sheriff’s contingent fund for drug and alcohol investigations. Some of these funds

were provided to CEE VI for use in its investigations. Based on the OSA’s

review, it appears that Director Poll may have misappropriated sheriff’s contingent

funds when he submitted false claims, as discussed in section I.C. of this Report.

However, these funds were commingled with CEE VI operating funds; therefore,

it is impossible to determine the amount of sheriff’s contingent funds that were

taken, if any. Consequently, the OSA’s Report addresses the manner in which

funds were misappropriated rather than the specific source of those funds.

If a local government agency receives more than $10,000 per year under a federal grant program,

an agent of that local government who embezzles, steals, obtains by fraud, or knowingly converts

without authority property of the local government that is valued at $5,000 or more, shall be

subject to imprisonment for not more than ten years or payment of a fine, or both. In addition,

“[w]hoever embezzles, steals, purloins, or knowingly converts . . . any record, voucher, money, or

thing of value of the United States or of any department or agency thereof,” shall be subject to

imprisonment for not more than ten years or payment of a fine, or both, if the value of the

property exceeds $1,000.

The OSA determined that theft or embezzlement of CEE VI funds may have occurred when:

(A) funds seized in asset forfeitures were taken; (B) funds used in “buy/busts” were taken; and

discussed in detail below.

A. Asset Forfeitures

Pursuant to Minnesota law, property associated with certain criminal activity may be seized and

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 5

Minn. Stat. § 609.531 (1998).

Minn. Stat. § 609.531, Subd. 6a (1998).

Minn. Stat. § 609.531, Subd. 5 (1998).

Minn. Stat. § 609.5311 (1998).

Minn. Stat. § 609.5315 (1998).

Minn. Stat. § 609.5315, Subd. 3 (1998). Based on the OSA’s review, it was

discovered that Director Poll temporarily removed from CEE VI certain forfeited

personal property, including a lawn mower. The OSA was informed that Director

Poll may have removed this property for personal use.

Minn. Stat. § 609.5315, Subds. 4-5a (1998).

forfeited by an appropriate law enforcement agency. An action to forfeit such property is a civil

proceeding that is generally initiated independent of any criminal prosecution. A forfeiture vests

all right, title, and interest to the property in the appropriate law enforcement agency. With

certain exceptions, all controlled substances and all real and personal property associated with a

controlled substance are subject to forfeiture.

When property is forfeited, the appropriate law enforcement agency shall dispose of the property

in accordance with Minnesota law. Property kept by the law enforcement agency may be used

only in the performance of official duties of that agency or the prosecuting agency. A specified

percentage of money or net proceeds from the sale of forfeited property must be deposited into

the operating fund of the appropriate law enforcement agency.

From January 1, 1995, to October 31, 1998, there were approximately 48 cases in which CEE VI

seized cash that was subject to forfeiture. This cash totaled $130,403.35. This cash was to be

safeguarded as evidence at CEE VI until forfeited, at which time the cash was to be deposited into

the CEE VI operating fund maintained by Kandiyohi County.

In his first interview, Director Poll stated that he did not take money held as evidence at CEE VI.

However, during his second interview, Director Poll admitted taking cash from asset forfeitures

on two occasions. He indicated that he took $10,450 and $1,430 in cash from seized funds, for a

total of $11,880.

Based upon this information, the OSA sought to verify the amount of cash that was

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 6

At the second interview, Director Poll repaid $1,430 in cash. This amount has

been returned to CEE VI and is currently held as evidence.

misappropriated from asset forfeitures and to determine if any additional amounts had been

misappropriated. The OSA reviewed CEE VI records to determine the amount of cash that had

been seized and forfeited. In situations where the cash was forfeited, the OSA reviewed the

County’s receipts ledger to determine whether the cash had actually been deposited into the CEE

VI operating fund as required by law. In situations where the forfeiture was still pending, the

OSA determined whether CEE VI had this cash on hand as evidence.

The OSA’s review concluded that: (1) Director Poll took $11,880 in cash from two asset

forfeitures; and (2) an additional $621.60 appears to have been misappropriated from four other

asset forfeitures.

1. Cash taken by Director Poll

The OSA determined that Director Poll took $11,880 in cash from the following two asset

forfeitures:

! On May 29, 1997, CEE VI seized and logged into evidence $10,450 in cash. The cash

was forfeited in January of 1998. The CEE VI evidence log indicates that, on April 23,

1998, Director Poll removed the $10,450 for deposit; however, there is no record of this

amount being deposited into the CEE VI operating fund.

! On November 1, 1997, CEE VI seized and logged into evidence $18,230 in cash. The

asset forfeiture is still pending. However, on November 19, 1998, only $16,800 of the

$18,230 remained as evidence at CEE VI. Therefore, $1,430 in cash was removed some

time after November 1, 1997. During the second interview, Director Poll admitted taking

this cash.

2. Other Cash Misappropriated

The OSA also determined that $621.60 in cash is missing from four other asset forfeitures, as

follows:

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 7

Date of Seizure Cash Seized

1. 02/20/95 $ 49.00

2. 05/18/95 21.60

3. 07/11/95 129.00

4. 09/28/95 422.00

_________

Total $ 621.60

=======

CEE VI personnel confirmed the following: (1) there is no evidence that the cash was forfeited in

these four cases; (2) there is no evidence that the cash was ever deposited into the CEE VI

operating fund; and (3) there is no indication that these funds were returned to the suspects.

Nonetheless, this cash is not located in evidence held at CEE VI. Therefore, the OSA considers

this cash to have been misappropriated. Although the OSA is unable to determine who

misappropriated these monies, all CEE VI employees, including Director Poll, had access to the

funds.

B. Buy/Busts

Since its formation, CEE VI has used operating funds to purchase controlled substances from

suspects. When suspects are provided funds and allowed to leave without being arrested, such

purchases are known as “controlled buys.” On occasion, CEE VI has used funds to purchase

controlled substances from suspects who were immediately arrested upon receiving such funds.

These purchases are known as “buy/busts.” In these cases, funds are recovered upon arrest of the

suspects. The funds used by CEE VI agents in “buy/busts” have consisted of:

(a) operating funds issued to CEE VI agents; or (b) asset forfeiture funds that were removed from

evidence held at CEE VI. When recovered, the funds were to be returned to CEE VI operating

funds or returned to evidence held at CEE VI.

During the second interview, Director Poll admitted taking approximately $1,300 to $1,400 in

cash that was recovered in a “buy/bust.” He indicated that, instead of depositing the cash into the

CEE VI operating fund, he spent it.

Based upon this information, the OSA sought to verify the amount of cash that was

misappropriated from “buy/busts” and to determine if any additional amounts had been

misappropriated. According to CEE VI agents, only four “buy/busts” occurred during the period

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 8

of review. Consequently, the OSA reviewed the four CEE VI case files pertaining to these

“buy/busts.” The OSA also interviewed CEE VI agents to determine the source of the funds used

in each “buy/bust” as well as the disposition of such funds after the funds were recovered. The

OSA was unable to conclude that any of the cash used in three of the four “buy/busts” was

misappropriated. However, the OSA did find that Director Poll took $1,300 in cash from the

fourth “buy/bust,” which is addressed below.

On March 11, 1998, CEE VI agents recovered $1,300 in cash that was used in a “buy/bust.” This

cash was from CEE VI operating funds that were issued to the CEE VI agent who made the

“buy/bust.” When recovered, the cash was held as evidence at CEE VI until prosecution of the

suspect was completed. The CEE VI agent who made the “buy/bust” transferred from CEE VI

before the $1,300 was returned to CEE VI operating funds from evidence. According to

information obtained by the OSA, another CEE VI agent subsequently discovered the $1,300 in

cash in the evidence safe and gave it to Director Poll to be deposited into CEE VI operating

funds. However, there is no evidence that this cash was ever deposited into CEE VI operating

funds, nor is the cash currently held as evidence at CEE VI. During the second interview,

Director Poll admitted taking this cash.

C. Claims to Kandiyohi County

As fiscal agent for CEE VI, Kandiyohi County (hereinafter “County”) records funds received on

behalf of CEE VI and issues checks to pay CEE VI expenses. Expenses for CEE VI are

submitted for payment to the County in the following three ways:

!! Reimbursement for Agent Draws on $2,000 Cash Advance Fund

The Director and agents of CEE VI were each provided with a $2,000 cash advance to be

used for CEE VI-related expenses, such as fuel and other vehicle expenses, postage, meals,

and the purchase of controlled substances. To receive reimbursement for each expense

incurred, the agent requesting reimbursement would complete the appropriate sections of a

pre-printed, green 3" x 5" card (hereinafter “green card”) and generally attach a corresponding

receipt to the green card. Each CEE VI agent recorded the expense in a personal ledger

book, which contained a running total of the amount of cash expended and the amount of the

$2,000 cash advance that remained.

The CEE VI agents would periodically submit their green cards to Director Poll, who

prepared claim forms itemizing the funds each agent had used. These claim forms were then

submitted to the County for reimbursement. Director Poll did not provide the actual green

cards or the corresponding receipts to the County. Nonetheless, the County issued checks

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 9

Because Director Poll did not maintain a personal ledger book, it would be difficult

to identify exactly when Director Poll submitted claims based on any particular

green card. However, based upon a review of the green cards provided, the OSA

determined that all of Director Poll’s green cards were submitted to the County.

This determination was made because, during the period of review, the total

amount of claims for reimbursement of Director Poll’s cash expenses exceeded the

amount of cash expenses Director Poll noted on the green cards provided to the

OSA.

By contrast, during the OSA’s period of review, the three CEE VI agents received

reimbursement of their cash advance funds as follows: one agent received

$25,689.49; another agent received $16,047.43; and the third agent received

$15,487.82. This marked difference in expense reimbursements is even more

significant given that Director Poll performed duties that were predominantly

administrative and for which fewer expenses would have been incurred.

One of the CEE VI agents was also an authorized signor on this MBNA account

and was provided a credit card imprinted with that agent’s name.

made payable to Director Poll for the amounts listed on the claim forms. Director Poll would

then cash the checks and provide the cash to the agents to replenish their $2,000 cash advance

funds. During the OSA’s period of review, Director Poll also submitted claims for

reimbursement of his own cash advance funds. These claims totaled $33,196.33.

24 25

!! MBNA Credit Card

Director Poll maintained a personal Visa credit card issued by MBNA America Bank, N.A.

(hereinafter “MBNA”). He used this credit card every month to purchase items he claimed

were for CEE VI. He then prepared claim forms itemizing the charges incurred on each credit

card statement. These claim forms, along with the credit card statement, were submitted to

the County for payment. During the OSA’s period of review, Director Poll submitted

$69,035.49 in MBNA credit card expenses for payment.

!! Vendor Invoices Submitted Directly as Claims to the County

For expenses not paid in either of the above-referenced manners, Director Poll prepared and

submitted claim forms to the County requesting that payment be made directly to a vendor.

These claim forms were generally accompanied by the vendor’s invoice.

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 10

During the second interview, Director Poll stated he had taken approximately

$30,000 to $35,000 in CI funds. It is possible that this estimate includes amounts

that pre-date the OSA’s period of review.

Minnesota law provides that a person is guilty of aggravated forgery if the person,

with intent to injure or defraud, falsely makes or alters the records or accounts of a

public body or office, so that the records or accounts purport to have been made

by another. Minn. Stat. § 609.625, Subd. 1(6) (1998). A person guilty of

aggravated forgery may be sentenced to imprisonment for not more than ten years

or payment of a fine of not more than $20,000, or both. Minn. Stat. § 609.625,

Subd. 1 (1998). Minnesota law also provides that a person is guilty of forgery if

the person, “with intent to injure or defraud . . . falsifies any record, account, or

other document relating to a person, corporation, or business.” Minn. Stat.

By reviewing claims submitted to the County for payment, the OSA determined that theft or

embezzlement of CEE VI funds may have occurred. Specifically, the OSA found that Director

Poll may have submitted false claims or improperly retained cash in the following manner: (1) as

payments to cooperating individuals; (2) as vehicle expenses; (3) as fuel expenses; (4) as meal

expenses; (5) as claims of other agents; (6) as other CEE VI-related expenses; and (7) by

retaining the unused portion of his $2,000 cash advance. These areas are discussed in detail

below.

1. Payments to Cooperating Individuals

In its investigation of controlled substance offenses, CEE VI enlists various people to assist in

gathering information regarding drug activity. These people are referred to as cooperating

individuals (hereinafter “CI’s”). In some instances, CI’s are compensated by CEE VI for the

assistance they provide. Each CEE VI agent generally compensated CI’s by drawing from the

agent’s $2,000 cash advance fund. To receive reimbursement for payments to CI’s, each agent

was required to submit green cards along with receipts signed by the CI’s to acknowledge that the

payments were actually made.

Based on the OSA’s review, the following appear to be instances in which Director Poll

misappropriated a total of $16,281.49 in CEE VI funds by falsely claiming that he made payments

to CI’s:

! During the first interview, Director Poll admitted signing receipts on behalf of CI’s on

thirty-seven occasions, thereby creating a false record that he had made payments to CI’s

when in fact he had taken the cash. Director Poll then prepared green cards and

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 11

§ 609.63, Subd. 1(6) (1998). A person guilty of forgery may be sentenced to

“imprisonment for not more than three years or to payment of a fine of not more

than $5,000, or both.” Minn. Stat. § 609.63, Subd. 1 (1998).

Minnesota law provides that a person is guilty of a felony if the person willfully

and falsely declares that a claim against a county is just and correct and that no

part of it has been paid. Minn. Stat. § 471.392 (1998). Minnesota law also

provides that, “[w]hoever, with intent to defraud, presents a claim or demand, with

knowledge that it is false in whole or in part, for . . . payment to a public officer or

body authorized to make such payment . . . is guilty of an attempt to commit theft

of public funds and may be sentenced accordingly.” Minn. Stat. § 609.465 (1998).

Id.

submitted claims to the County to obtain reimbursement for the cash he had taken. The

amount of cash taken by Director Poll in these thirty-seven instances totaled $9,186.49.

During the period of review, the OSA found that, on twenty-eight other occasions,

Director Poll prepared green cards, submitted claims to the County and received

reimbursement of an additional $5,595 for payments he claims to have made to CI’s.

According to CEE VI personnel, Director Poll generally did not work with CI’s.

Therefore, it appears that Director Poll misappropriated funds, forged the signatures of

CI’s, and submitted false claims totaling $14,781.49 ($9,186.49 + $5,595).

! In addition to payments to CI’s reimbursed through green cards, Director Poll also

submitted to the County a claim form dated June 2, 1998, requesting reimbursement of

$1,500 which he characterized as “CI Payment/Expenses.” As stated above, according to

CEE VI personnel, Director Poll generally did not work with CI’s. Moreover, this claim

form was not accompanied by any supporting documentation. Nonetheless, the County

issued a check in the amount of $1,500 directly to Director Poll.

2. Vehicle Expenses

CEE VI provides a vehicle to each agent and the Director. In addition, CEE VI occasionally uses

vehicles that have been forfeited and retained for use in the performance of official duties. CEE

VI agents generally use their cash advance funds to pay for expenses relating to their vehicles,

such as repairs and maintenance. The agents then submit green cards to Director Poll to obtain

reimbursement of those expenses.

During the period of review, Director Poll was assigned the following vehicles for his use:

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 12

Id.

(a) a 1992 Ford Explorer; (b) a 1993 Ford Explorer; and (c) a 1998 Dodge Ram. During this

three- year period, Director Poll claimed vehicle expenses in the amount of $53,886.81, as

follows:

Green Card Expenses $ 2,998.84

MBNA Credit Card Expenses 27,048.44

Submission of Direct Claims to County 23,839.53

_________

Total $53,886.81

========

This $53,886.81 does not include the cost of fuel, purchasing or leasing vehicles, or vehicle

expenses incurred by other agents. However, this amount does include some expenses incurred

for vehicles owned by CEE VI other than the three assigned to Director Poll.

During the second interview, Director Poll admitted charging personal vehicle expenses to the

MBNA account, which were then submitted to the County for payment. Specifically, he stated

that he charged and submitted the cost to repair the engine on his wife’s truck in this manner.

The amount of this repair was $2,334.70.

Based upon the information provided in the second interview, the OSA sought to verify the

amount of personal vehicle expenses submitted by Director Poll and to determine if any additional

amounts had been misappropriated. Pursuant to that review, the OSA has determined that

Director Poll may have misappropriated $26,911.62 in CEE VI funds as follows: (a) by

submitting claims for expenses that appear to be related to his personal vehicles; (b) by submitting

claims for what were characterized as “vehicle expenses” but that do not, in fact, appear to be

vehicle expenses; and (c) by submitting claims without providing an itemized receipt or invoice.

a. Expenses that Appear to be Related to Personal Vehicles

The OSA noted twenty-one instances in which Director Poll submitted claims for expenses that

appear to be related to his personal vehicles. These expenses included $680.21 for a 1977 Chevy

Pickup, $5,632.26 for two Chevy Blazers and $85.85 for a motor home. These expenses total

$6,398.32, including the $2,334.70 discussed above. See Exhibit 1 for detail and additional

information.

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 13

Additionally, Director Poll occasionally fueled his vehicles at no expense to him at

a gas pump maintained by a separate governmental entity and available to CEE VI.

See supra note 28.

b. Claims that Do Not Appear to be Vehicle Expenses

The OSA noted nineteen instances in which Director Poll submitted claims for what were

characterized as vehicle expenses that do not, in fact, appear to be vehicle expenses. These

purchases included items such as lumber, tractor drive lights, clothing, tools, fishing items, a

Blowervac, extension cords, and computer memory upgrades. These expenses total $1,705.01.

See Exhibit 2 for detail and additional information.

c. Claims without Itemized Receipts or Invoices

The OSA noted eighty-nine instances in which Director Poll submitted claims for vehicle expenses

without providing an itemized receipt or invoice. Some of these purchases were made at Gander

Mountain, Best Buy, Recreational Engineering, Pleasureland, Mills Fleet Farm, WalMart,

Cabelas, Tiger Marine, and Shinn Fu of America. These expenses total $18,808.29. See Exhibit

3 for detail and additional information.

3. Fuel Expenses

The CEE VI Director and agents are reimbursed for expenses incurred purchasing fuel for

vehicles provided to them by CEE VI. During the OSA’s period of review, in addition to

$53,886.81 in vehicle expenses, Director Poll received reimbursement of $5,646.06 for what he

characterized as “fuel expenses.” These expenses were identified on his green cards and his

MBNA credit card. Based on the OSA’s review, it appears that Director Poll may have

misappropriated CEE VI funds in the following manner: (a) by submitting multiple claims for fuel

expenses incurred on the same day; (b) by submitting multiple claims for fuel expenses incurred on

consecutive days; (c) by submitting two claims that appear to be for the same fuel expense; (d) by

submitting claims for fuel expenses in which the accompanying receipt was not for the purchase of

fuel; and (e) by submitting claims for fuel expenses in which he appears to have created a false

receipt to accompany the claim.

a. Multiple Fuel Expenses on the Same Day

The OSA noted twelve instances in which Director Poll received reimbursement for two fuel

expenses that were incurred on the same day. However, based on Director Poll’s daily activity

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 14

logs, it does not appear that he traveled extensively on CEE VI business on those days. In fact,

on four of these occasions, Director Poll had the day off. These fuel expenses, totaling $454.07,

are questionable in nature or constitute a misappropriation of CEE VI funds. See attached

Exhibit 4 for detail and additional information.

b. Multiple Fuel Expenses on Consecutive Days

The OSA also noted thirty-one instances in which Director Poll received reimbursement for fuel

expenses that were incurred on consecutive calendar days. However, based on Director Poll’s

daily activity logs, it does not appear that he traveled extensively on CEE VI business on those

days. In fact, in eight of these instances, Director Poll had the day off on one or both of the days

in which he requested the reimbursement. These fuel expenses, totaling $1,087.24, are

questionable in nature or constitute a misappropriation of CEE VI funds. See attached Exhibit 5

for detail and additional information.

c. Multiple Claims that Appear to be for Same Fuel Expense

The OSA noted four instances in which Director Poll received reimbursement twice for what

appear to be the same fuel expense by submitting a claim based upon a green card and by

submitting his MBNA credit card statement. Additionally, in the first instance, Director Poll’s

daily logs indicate he had the days off. These fuel expenses, totaling $132.78, are questionable in

nature or constitute a misappropriation of CEE VI funds. See attached Exhibit 6 for detail and

additional information.

d. Claims with Accompanying Receipts Not for Fuel Expenses

The OSA noted five instances in which Director Poll received reimbursement for what he

characterized as “fuel expenses” even though the accompanying receipts were not, in fact, for the

purchase of fuel. Based upon a review of the receipts, the OSA was unable to determine what

was purchased; however, the receipts indicate that sales tax was charged on the total amount of

the purchase, which would not have occurred if the purchase was actually for fuel. The amount

of reimbursement totals $89.10. See attached Exhibit 7 for detail and additional information.

e. Claims that Appear to be Accompanied by False Receipts

After Director Poll was placed on administrative leave, an inventory was taken of the items in his

office. Among the items in his office were several blank receipt books from which pre-numbered

receipts had been removed. The OSA noted two instances in which Director Poll received

reimbursement for fuel expenses by submitting claims that were accompanied by handwritten

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 15

See supra note 27. This conclusion is bolstered by the fact that Director Poll had,

on numerous occasions, completed green cards without receipts and received

reimbursement for the amounts claimed. On some of these occasions, Director

Poll indicated that the receipt had been lost. Hence, it would appear to have been

unnecessary to create a false receipt even if a true cost had, in fact, been incurred.

See supra note 27.

receipts. These handwritten receipts appear to be the pre-numbered receipts that were removed

from the blank receipt books found in Director Poll’s office. It appears, therefore, the receipts are

false. The amount of these reimbursements totals $45.00. See attached Exhibit 8 for detail and

additional information.

4. Meal Expenses

The OSA reviewed meal expenses submitted by Director Poll and discovered that:

(a) Director Poll may have submitted claims for meal expenses in which he appears to have

created false receipts to accompany the claim; and (b) Director Poll continued to receive

reimbursement for meal expenses after he informed the other CEE VI agents that they were no

longer authorized to receive reimbursement for their meal expenses.

a. Claims that Appear to be Accompanied by False Receipts

The OSA noted eight instances in which Director Poll received reimbursement for meal expenses

by submitting claims that were accompanied by handwritten receipts. These handwritten receipts

appear to be the pre-numbered receipts that were removed from the blank receipt books found in

Director Poll’s office. It appears, therefore, the receipts are false. The amount of

reimbursement totals $63.77. See attached Exhibit 9 for detail and additional information.

b. Continued Meal Expense Reimbursement

In approximately September of 1996, Director Poll informed the CEE VI agents that there was no

money in the budget to pay for meal expenses. Subsequently, agents were generally not

reimbursed for their meals. However, Director Poll continued to receive reimbursements for his

own meal expenses. From October of 1996 to September of 1998, Director Poll was reimbursed

$482.33 for meal expenses, not including the $63.77 discussed above. The OSA questions the

propriety of these meal expenses since other CEE VI agents were generally not allowed to receive

reimbursement for meals during this period. See attached Exhibit 10 for detail and additional

information.

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 16

During the second interview, Director Poll referenced one trip to Ely. However,

based on the OSA’s review, Director Poll appears to have taken two trips to Ely.

Both trips appear to be personal because, according to CEE VI personnel, the

claims reference CEE VI cases that did not require travel to Ely.

5. Other Expenses Characterized as CEE VI-Related

In his second interview, Director Poll admitted that he submitted MBNA credit card statements to

the County for payment of several personal expenses. Based on the OSA’s review, it appears that

Director Poll may have misappropriated $24,730.87 in CEE VI funds as follows: (a) by

submitting claims for personal expenses incurred on trips; (b) by submitting claims for personal

home repair expenses; (c) by purchasing personal property that appears to be unrelated to CEE

VI; (d) by submitting multiple claims for the same expense; (e) by submitting claims for expenses

for which he appears to have created false receipts to accompany the claim; (f) by submitting

claims for expenses that appear questionable in nature; and (g) by submitting claims for credit

card purchases without providing itemized receipts or invoices.

a. Personal Expenses Incurred on Trips

In the second interview, Director Poll admitted to charging personal expenses for trips he made to

the following locations: Oklahoma City, Oklahoma; Tampa, Florida; Ely, Minnesota; and the

Minnesota State Fair. The total amount of personal expenses for these trips is outlined below and

is further detailed in attached Exhibit 11.

Destination Month/Year Amount

Oklahoma City, Oklahoma March - April, 1997 $ 915.37

Tampa, Florida July - August, 1998 510.23

Ely, Minnesota August, 1997 59.08

August, 1998 82.07

Minnesota State Fair August, 1998 100.57

________

$1,667.32

=======

Further, the OSA noted that Director Poll’s daily logs indicate he had the day off both prior and

subsequent to his overnight stays in Ely.

Additionally, the OSA noted that, in May of 1996, Director Poll attended a conference at Grand

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 17

CEE VI received federal grant funds administered by the Minnesota Department of

Children, Families and Learning. This grant provides as follows: “The GRANTEE

certifies that: equipment acquired with grant funds is required as no other

equipment owned by the GRANTEE is suitable for the effort . . . and, that

equipment purchased with grant funds will be used during and after the grant

period for criminal justice purposes.”

View Lodge in Nisswa, Minnesota, for which he submitted a claim for the expense of a room at a

rate of $49.00. Director Poll also submitted an expense for a second hotel room at Days Inn in

Nisswa for the same night, at a rate of $53.48. The OSA considers this amount to have been

misappropriated.

b. Personal Home Repair Expenses

In the second interview, Director Poll admitted to charging personal home repair expenses.

Specifically, he stated he charged the cost of putting a new roof on his home. Based on the

OSA’s review, it appears that at least two purchases of roofing materials occurred. The amount

of these personal expenses totals $348.96.

c. Personal Property that Appears Unrelated to CEE VI

After the second interview, Director Poll turned over to the BCA and the Kandiyohi County

Sheriff’s Department various items of personal property that he had in his possession that he

indicated had been purchased with CEE VI funds. Some of the items were: a stereo; a VCR; a

compact disc player; Bose speakers; a Remmington 700 gun with scope; a depth finder; a standing

combination safe; various tools; tool boxes; a floor jack; a power pressure washer; a microwave

oven; a window air conditioner; a computer with monitor, modem, keyboard and printer; and a

loud speaker system with four speakers. According to CEE VI personnel, these items have never

been kept at CEE VI or used for purposes related to CEE VI. Furthermore, CEE VI personnel

expressed doubt as to whether these items would generally be of any use to CEE VI. The OSA

was able to locate receipts for only fourteen of the items. The amount of CEE VI funds spent on

these fourteen items totals at least $4,562.97. The OSA was unable to locate receipts for the

remaining nineteen items or the numerous tools that were turned over. For detail and additional

information, see attached Exhibit 12. Although Director Poll has turned these items over to law

enforcement officials, the OSA considers the purchase price of these items to be the amount of

CEE VI funds that were misappropriated, as the items have minimal salvage value and do not

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 18

Minnesota law provides that a theft has occurred if a person acts with intent to

exercise only temporary control of the property of another and the control

manifests an indifference to the rights of the owner or the restoration of the

property to the owner. Minn. Stat. § 609.52, Subd. 2(5)(i) (1998).

See supra note 27.

appear useful to CEE VI.

d. Multiple Claims for the Same Expense

The OSA noted one instance in which Director Poll received reimbursement twice for the same

purchase of tools by submitting a claim based upon a green card and by submitting a claim for

payment of his MBNA credit card statement. This expense totals $23.24.

e. Claims that Appear to be Accompanied by False Receipts

The OSA noted two instances in which Director Poll received reimbursement for expenses

characterized as “Other” that were accompanied by handwritten receipts. These handwritten

receipts appear to be the pre-numbered receipts that were removed from the blank receipt books

found in Director Poll’s office. The amount of these expenses totals $48.94.

f. Questionable Expenses

The OSA noted a number of other purchases that appear to be personal in nature, which total

$6,694.72. Some of the items purchased were paint, clothing, interior doors, a VCR, Christmas

gifts, an engine stand, fishing supplies, personal computer upgrades, personal computer games,

home theater speakers, handgun racks, boots, and air purifiers. See attached Exhibit 13 for detail

and additional information.

g. Credit Card Expenses without Itemized Receipts or Invoices

Based on the OSA’s review, there are a number of purchases made using the MBNA credit card

for which itemized receipts or invoices were not provided. Some of these purchases were made

at Gander Mountain, Petsmart, Red Lobster, California Cafe, On Cue, Holiday Sports, Best Buy,

Little Crow Sports Center, Midwest Mountaineering, and Menards. Without any substantiating

documentation, it is difficult to determine whether these purchases were legitimate expenses

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 19

Internal Revenue Service regulations require unsubstantiated reimbursed expenses

to be included as income to the recipient on the IRS Form W-2 or Form 1099.

related to CEE VI. These purchases total $11,331.24. See attached Exhibit 14 for detail and

additional information.

6. Claims of Other Agents Submitted by Director Poll

The OSA reviewed instances in which Director Poll took the cash advance funds of other CEE VI

agents. Specifically, the OSA found that Director Poll may have misappropriated $2,977.88 in

CEE VI funds in the following manner: (a) by taking the unused portion of an agent’s cash

advance fund; and (b) by using another agent’s cash advance fund.

a. Theft of Unused Portion of Agent’s Cash Advance Fund

During the second interview, Director Poll admitted taking the unused portion of an agent’s cash

advance fund when that agent was transferred from CEE VI in June of 1998. The amount of this

unused portion was $1,329.15.

b. Use of Agent’s Cash Advance Fund

The OSA discovered that Director Poll apparently took money from the cash advance fund of

another agent. Director Poll appears to have taken the cash, prepared green cards, and submitted

a claim on behalf of the agent in order to replace the money taken. It also appears that Director

Poll further recorded all of the alleged expenses in the ledger book of the agent. The amount of

funds taken in this manner totals $1,648.73.

7. Director Poll’s Retention of the Unused Portion of His Cash Advance Fund

On July 22, 1998, Director Poll received $1,972.48 from the County to fully replenish his $2,000

cash advance fund. After being placed on administrative leave, Director Poll provided the BCA

with his unreimbursed green cards, which indicate that Director Poll had spent $209 of his cash

advance. It was Director Poll’s policy that CEE VI agents turn in their cash advance funds when

taking vacation or other leave. However, Director Poll has not returned the remaining $1,791 in

cash advance funds in his possession.

Investigative Report

Coordinated Enforcement Effort VI Task Force

January 21, 1999

Page 20

II. CONCLUSION AND RECOMMENDATIONS

It appears that, from September of 1995 to October of 1998, a total of $88,848.75 in CEE VI

funds may have been misappropriated. See attached Exhibit 15.

The OSA believes that the next step in this investigation would be to interview Director Poll with

regard to the specific aforementioned findings. The OSA recommends that the County Attorney

consider contacting the BCA for an additional interview based upon the findings set forth in this

Investigative Report.

Judith H. Dutcher

State Auditor

EXHIBIT 1

CEE VI TASK FORCE

VEHICLE EXPENSES THAT APPEAR TO BE

FOR PERSONAL VEHICLES

TRANSACTION DIRECTOR

DATE

AMOUNT

POLL'S EXPLANATION

1977 Chevrolet Pickup

10/18/95 $ 460.85 Vehicle Repairs

10/30/95 162.47 Vehicle Expenses

01/08/96 56.89 Vehicle Expenses

$ 680.21

1983 & 1991 Chevrolet Blazers

04/20/96 $ 274.14 Vehicle Repairs

02/18/97 55.37 Vehicle Expenses

03/05/97 68.54 Vehicle Repairs

05/13/97 1,496.16 Vehicle Expenses

08/04/97 98.06 Vehicle Expenses

08/15/97 107.99 Vehicle Repair

10/20/97 40.49 Vehicle Expenses

10/23/97 24.42 Vehicle Expenses

11/06/97 53.55 Vehicle Expenses

01/26/98 329.71 Vehicle Expenses

01/31/98 131.92 Radio for Vehicle

06/08/98 80.25 Towing of Vehicle

06/08/98 116.09 Vehicle Expenses

06/12/98 2,334.70 Vehicle Expenses

06/26/98 129.72 Vehicle Repair

07/09/98 180.40 Vehicle Repair

08/17/98 110.75 Vehicle Expenses

$ 5,632.26

Motor Home

06/24/97 $ 85.85 Re-charge AC

$ 85.85

Total

$ 6,398.32

1 Based on the OSA's review, including information provided by CEE VI personnel,

these vehicles were identified as Director Poll's personal vehicles.

EXHIBIT 2

CEE VI TASK FORCE

EXPENSES THAT DO NOT APPEAR TO BE VEHICLE EXPENSES

TRANSACTION DIRECTOR

DATE AMOUNT POLL'S EXPLANATION OSA NOTES

09/02/95 $ 36.21 Vehicle Expenses Window Fan

09/09/95 27.67 Vehicle Expenses Tractor Drive Lights

09/09/95 5.99 Vehicle Expenses Clothing

10/11/95 135.07 Vehicle Expenses Deckboard & Decking Supplies

10/14/95 63.80 Vehicle Expenses Lumber/Netting

10/28/95 224.17 Vehicle Expenses Lumber

01/06/96 71.72 Vehicle Expenses Tools

02/26/96 127.78 Vehicle Expenses Tool Boxes, metal w/two drawers

10/21/96 78.27 Vehicle Expenses Wastebasket, Extension Cord

01/26/97 19.67 Vehicle Expenses Hardware/Shelf

01/30/97 39.74 Vehicle Expenses Steel Weld

02/02/97 23.77 Vehicle Expenses Chisels, Sandpaper, Hacksaws

02/03/97 23.83 Vehicle Expenses Clamps

02/10/97 85.19 Vehicle Expenses BlowerVac

02/10/97 517.95 Vehicle Expenses Personal Computer Memory Upgrade

11/10/97 85.18 Vehicle Expenses Heater

12/28/97 42.73

Vehicle Expenses Gutter Supplies

05/22/98 39.92 Vehicle Expenses Vise & Wrench

06/14/98 56.35 Vehicle Expenses Mylanta/Fishing Items

Total $ 1,705.01

1 The receipt for this purchase reflects an amount of $42.37; however, the claim was submitted for $42.73.

EXHIBIT 3

CEE VI TASK FORCE

VEHICLE EXPENSES WITH NO ITEMIZED RECEIPT OR INVOICE

TRANSACTION

DATE

AMOUNT

VENDOR

SUBMITTED THROUGH

08/08/95 $ 53.24 Surplus Warehouse MBNA Credit Card

08/11/95 16.75 Holiday Stationstore MBNA Credit Card

10/03/95 674.00 MN Dept. of Public Safety Directly to the County

10/09/95 656.74 Ed's Service Center Directly to the County

10/09/95 63.50 Ed's Service Center Directly to the County

10/09/95 133.88 Ed's Service Center Directly to the County

10/16/95 674.00 MN Dept. of Public Safety Directly to the County

10/28/95 202.00 Gander Mountain MBNA Credit Card

11/07/95 14.75 Menard MBNA Credit Card

11/07/95 153.69 Orschelns MBNA Credit Card

11/10/95 72.04 Menard MBNA Credit Card

11/14/95 607.14 Ed's Service Center Directly to the County

11/19/95 114.36 Orschelns MBNA Credit Card

12/04/95 49.28 Menard MBNA Credit Card

12/11/95 46.98 Tires Plus MBNA Credit Card

12/16/95 125.74 Mills Fleet Farm MBNA Credit Card

01/16/96 69.23 Johnson Sales Auto Body Directly to the County

02/02/96 152.30 Streicher's Directly to the County

02/15/96 37.28 Ed's Service Center Directly to the County

03/01/96 120.00 Expressions Auto Body Directly to the County

03/13/96 562.25 Ed's Service Center Directly to the County

03/13/96 2,776.13 Pete's Communications Directly to the County

03/18/96 54.77 Texaco MBNA Credit Card

04/03/96 53.25 Ed's Service Center Directly to the County

04/19/96 206.90 JC Whitney MBNA Credit Card

04/25/96 15.75 Mobil MBNA Credit Card

04/29/96 61.34 National Bushing MBNA Credit Card

05/04/96 42.30 Sauk Centre Fleet MBNA Credit Card

05/07/96 29.95 JC Whitney MBNA Credit Card

05/09/96 272.80 Unknown Green Card

05/20/96 49.80 Unknown Green Card

05/22/96 493.96 Mills Fleet Farm MBNA Credit Card

05/22/96 47.55 Mills Fleet Farm MBNA Credit Card

05/31/96 38.56 Sauk Centre Fleet Supp MBNA Credit Card

06/05/96 62.21 Ed's Service Center Directly to the County

06/15/96 26.85 Pete's Surplus MBNA Credit Card

06/19/96 139.88 Mills Fleet Farm MBNA Credit Card

06/23/96 57.13 Menard MBNA Credit Card

06/24/96 25.76 Superamerica MBNA Credit Card

06/25/96 31.48 Pleasureland MBNA Credit Card

06/27/96 14.55 Pete's Surplus MBNA Credit Card

07/03/96 410.57 Don & Vern's Ford MBNA Credit Card

07/03/96 62.31 WalMart MBNA Credit Card

07/04/96 87.22 Tiger Marine MBNA Credit Card

07/07/96 406.65 Tires Plus MBNA Credit Card

07/09/96 68.40 Swenson Motor Co. MBNA Credit Card

07/20/96 52.87 NAPA MBNA Credit Card

EXHIBIT 3

CEE VI TASK FORCE

VEHICLE EXPENSES WITH NO ITEMIZED RECEIPT OR INVOICE

TRANSACTION

DATE

AMOUNT

VENDOR

SUBMITTED THROUGH

07/23/96 21.50 Cenex MBNA Credit Card

08/15/96 87.04 Ed's Service Center Directly to the County

09/16/96 100.00 Ed's Service Center Directly to the County

09/23/96 14.00 Tom Thumb MBNA Credit Card

11/07/96 328.10 Ed's Service Center Directly to the County

01/08/97 203.24 Ed's Service Center Directly to the County

02/04/97 77.41 Orschelns MBNA Credit Card

02/07/97 226.63 Pete's Communications Directly to the County

02/07/97 173.68 Ed's Service Center Directly to the County

02/16/97 359.43 Best Buy MBNA Credit Card

03/05/97 84.03 Ed's Service Center Directly to the County

04/09/97 170.00 MN Dept. of Revenue Directly to the County

05/05/97 20.00 Phillips MBNA Credit Card

05/09/97 48.95 Mills Fleet Farm MBNA Credit Card

05/12/97 84.14 NAPA MBNA Credit Card

05/13/97 19.62 Cenex MBNA Credit Card

05/15/97 46.05 Ed's Service Center Directly to the County

06/09/97 30.95 Phillips MBNA Credit Card

09/03/97 72.00 MN Dept. of Public Safety Directly to the County

10/07/97 10.19 Unknown Green Card

11/01/97 63.09 L & M Supply MBNA Credit Card

11/02/97 183.27 L & M Supply MBNA Credit Card

12/04/97 111.89 Ed's Service Center Directly to the County

01/02/98 23.90 NAPA MBNA Credit Card

01/02/98 95.91 Tensen Marine MBNA Credit Card

01/02/98 784.86 Gall's MBNA Credit Card

01/06/98 1,741.00 RDJ Auto Sales Directly to the County

01/06/98 16.00 Shinn Fu of America MBNA Credit Card

01/06/98 119.94 Gall's MBNA Credit Card

01/10/98 798.75 Tensen Marine MBNA Credit Card

01/13/98 190.98 Recreational Engineering MBNA Credit Card

01/13/98 129.98 Gall's MBNA Credit Card

01/14/98 520.86 Cabelas MBNA Credit Card

01/21/98 55.94 Cabelas MBNA Credit Card

02/10/98 558.11 Pete's Communications Directly to the County

02/17/98 70.71 Gall's MBNA Credit Card

03/16/98 219.13 Cabelas MBNA Credit Card

05/06/98 388.26 Ed's Service Center Directly to the County

05/22/98 205.78 Cabelas MBNA Credit Card

06/09/98 69.93 Cabelas MBNA Credit Card

09/18/98 65.00 Johnson Sales & Towing Directly to the County

Total $ 18,808.29

EXHIBIT 4

CEE VI TASK FORCE

MULTIPLE FUEL EXPENSES ON THE SAME DAY

TRANSACTION TRAVEL INDICATED ON

DATE AMOUNT DIRECTOR POLL'S DAILY LOG

1 01/25/96 $ 13.50 One round trip to Willmar

01/25/96 26.50

2 02/24/96 15.00 Day Off (No Travel Indicated)

02/24/96 17.98

3 07/13/96 20.00 Various travel, totaling

07/13/96 20.00 approximately 100 miles.

4 07/23/96 20.50 Day Off (No Travel Indicated)

07/23/96 21.00

5 08/12/96 20.11 Day Off (No Travel Indicated)

08/12/96 33.90

6 10/25/96 12.00 (No Travel Indicated)

10/25/96 24.59

7 11/01/96 18.00 One round trip to Willmar

11/01/96 20.60

8 12/23/96 17.94 (No Travel Indicated)

12/23/96 18.50

9 01/10/97 11.50 Two round trips to Willmar

01/10/97 15.05

10 01/17/97 14.50 One round trip to Willmar

01/17/97 15.00

11 02/02/97 19.40 Day Off (No Travel Indicated)

02/02/97 23.50

12 10/20/97 16.00 (No Travel Indicated)

10/20/97 19.00

Total $ 454.07

1 According to CEE VI personnel, this distance would have been less than fifty

miles round trip.

2 For purposes of Exhibit 15, the OSA considers at least one-half of this amount to be improperly

received, given that in each instance, one of the two fuel expenses appears unrelated to any travel

for CEE VI. The OSA believes that Director Poll should be questioned about the other half as well.

EXHIBIT 5

CEE VI TASK FORCE

MULTIPLE FUEL EXPENSES ON CONSECUTIVE DAYS

TRANSACTION TRAVEL INDICATED ON

DATE AMOUNT DIRECTOR POLL'S DAILY LOG

1 09/08/95 $ 17.00 One round trip to Willmar, stop in Spicer

09/09/95 14.00 Day Off (No Travel Indicated)

2 09/27/95 21.75 Alexandria, Pope County Sheriff's Office

09/28/95 18.50 (No Travel Indicated)

09/29/95 18.00 Two round trips to Willmar, Olivia

3 10/18/95 19.01 (No Travel Indicated)

10/19/95 17.50 Day Off (No Travel Indicated)

4 10/27/95 17.00 One round trip to Nest Lake

10/28/95 18.50 Day Off (No Travel Indicated)

5 11/07/95 18.25 One round trip to Willmar

11/08/95 16.50 (No Travel Indicated)

6 01/14/96 21.50 One round trip to Willmar

01/15/96 17.00 One round trip to Willmar

7 01/22/96 15.03 One round trip to St. Cloud

01/23/96 18.84 One round trip to St. Cloud

8 01/31/96 14.50 (No Travel Indicated)

02/01/96 10.92 One round trip to Willmar

9 02/12/96 15.00 Day Off (No Travel Indicated)

02/13/96 16.50 (No Travel Indicated)

10 02/29/96 13.50 (No Travel Indicated)

03/01/96 24.50 One round trip to Willmar

11 03/07/96 16.00 One round trip to Willmar, Olivia & St. Cloud

03/08/96 15.00 One round trip to Willmar

03/09/96 17.89 Day Off (No Travel Indicated)

12 03/18/96 19.42 Day Off (No Travel Indicated)

03/19/96 13.95 (No Travel Indicated)

13 04/02/96 8.00 (No Travel Indicated)

04/03/96 18.00 One round trip to Willmar

14 05/08/96 19.88 New London, Appleton

05/09/96 15.49 One round trip to Willmar

15 07/25/96 13.58 (No Travel Indicated)

07/26/96 20.00 (No Travel Indicated)

16 08/14/96 22.50 One round trip to Willmar

08/15/96 15.50 One round trip to Willmar & Lake Lillian

08/16/96 20.84 One round trip to New London

EXHIBIT 5

CEE VI TASK FORCE

MULTIPLE FUEL EXPENSES ON CONSECUTIVE DAYS

TRANSACTION TRAVEL INDICATED ON

DATE AMOUNT DIRECTOR POLL'S DAILY LOG

17 09/05/96 18.00 One round trip to Willmar & Raymond

09/06/96 18.00 One round trip to Willmar

18 11/14/96 21.35 One round trip to Willmar

11/15/96 16.00 (No Travel Indicated)

19 12/27/96 20.00 One round trip to Willmar

12/28/96 9.29 (No Travel Indicated)

20 03/17/97 10.00 (No Travel Indicated)

03/18/97 12.50 Two round trips to Willmar

21 04/04/97 13.70 (No Travel Indicated)

04/05/97 15.01 (No Travel Indicated)

22 05/23/97 18.00 One way trip from Nisswa

05/24/97 15.14 Day Off (No Travel Indicated)

23 09/16/97 18.50 One round trip to Willmar

09/17/97 19.25 One round trip to Marshall, Granite Falls & Willmar

24 10/13/97 16.00 Day Off (No Travel Indicated)

10/14/97 10.00 One round trip to Willmar

25 10/21/97 15.75 Two round trips to Willmar

10/22/97 14.00 One round trip to Montevideo & Raymond

26 10/31/97 11.50 One round trip to Sanburg

11/01/97 15.00 Day Off (No Travel Indicated)

27 03/02/98 13.75 (No Travel Indicated)

03/03/98 21.00 One round trip to Willmar

28 03/24/98 22.18 (No Travel Indicated)

03/25/98 13.02 (No Travel Indicated)

29 04/05/98 15.75 Day Off (No Travel Indicated)

04/06/98 17.50 Day Off (No Travel Indicated)

30 05/19/98 22.25 One round trip to Willmar

05/20/98 20.00 (No Travel Indicated)

31 06/26/98 18.95 One round trip to Willmar

06/27/98 16.50 One round trip to Glenwood

Total $ 1,087.24

For purposes of Exhibit 15, the OSA considers at least one-half of this amount to be improperly received, given

that in each instance, one of the two fuel expenses appears unrelated to any travel for CEE VI. The OSA

believes that Director Poll should be questioned about the other half as well.

EXHIBIT 5

CEE VI TASK FORCE

MULTIPLE FUEL EXPENSES ON CONSECUTIVE DAYS

TRANSACTION TRAVEL INDICATED ON

DATE AMOUNT DIRECTOR POLL'S DAILY LOG

EXHIBIT 6

CEE VI TASK FORCE

MULTIPLE CLAIMS FOR WHAT APPEAR TO BE

THE SAME FUEL EXPENSE

TRANSACTION

DATE AMOUNT SUBMITTED THROUGH

1 09/09/95 $ 14.00 Green Card

09/10/95 14.00 MBNA Credit Card

2 09/23/96 14.00 Green Card

09/23/96 14.00 MBNA Credit Card

3 01/14/97 19.00 Green Card

01/14/97 19.00 Green Card

4 04/29/97 19.39 Green Card

04/29/97 19.39 MBNA Credit Card

Total $ 132.78

1 This transaction occurred on September 10, 1995.

2 For purposes of Exhibit 15, the OSA considers at least one-half of this amount to be

improperly received, given that in each instance, one of the two fuel expenses appears

unrelated to any travel for CEE VI. The OSA believes that Director Poll should be

questioned about the other half as well.

EXHIBIT 7

CEE VI TASK FORCE

FUEL CLAIMS WITH ACCOMPANYING RECEIPTS

NOT FOR FUEL

TRANSACTION PRICE OF

DATE ITEMS TAX TOTAL

1 01/19/96 $ 16.26 $ 1.06 $ 17.32

2 05/11/96 12.67 0.82 13.49

3 05/23/96 21.99 1.43 23.42

4 07/25/96 12.52 1.06 13.58

5 10/25/96 19.99 1.30 21.29

Total $ 89.10

EXHIBIT 8

CEE VI TASK FORCE

FUEL CLAIMS ACCOMPANIED BY WHAT

APPEAR TO BE FALSE RECEIPTS

TRANSACTION

DATE AMOUNT

1 03/01/96 $ 24.50

2 06/26/96 20.50

Total $ 45.00

EXHIBIT 9

CEE VI TASK FORCE

MEAL CLAIMS ACCOMPANIED BY WHAT

APPEAR TO BE FALSE RECEIPTS

TRANSACTION

DATE AMOUNT

1 09/05/95 $ 6.99

2 01/16/96 6.79

3 02/20/96 6.80

4 11/26/96 9.63

5 11/27/96 6.60

6 02/07/97 8.60

7 02/13/97 11.96

8 02/19/97 6.40

Total $ 63.77

EXHIBIT 10

CEE VI TASK FORCE

CONTINUED MEAL EXPENSE REIMBURSEMENT

TRANSACTION

DATE

AMOUNT

10/01/96

5.41

10/03/96

3.61

10/15/96

19.65

10/22/96

4.46

10/28/96

4.68

11/03/96

12.84

11/15/96

36.65

12/13/96

20.06

12/19/96

5.04

01/08/97

6.72

01/10/97

17.68

01/16/97

4.44

01/17/97

6.44

01/25/97

7.76

01/28/97

9.60

01/28/97

6.26

01/30/97

8.60

02/16/97

16.91

02/20/97

16.97

02/27/97

5.33

03/18/97

6.35

04/08/97

3.33

05/08/97

4.66

05/14/97

10.71

06/04/97

6.43

06/12/97

6.93

06/25/97

6.93

07/01/97

3.34

07/17/97

6.93

07/23/97

4.98

07/25/97

7.33

08/01/97

30.69

08/02/97

11.07

08/13/97

23.77

09/10/97

3.51

09/12/97

3.16

09/17/97

11.90

09/29/97

3.92

10/07/97

6.61

10/13/97

6.84

10/22/97

4.00

10/23/97

4.00

10/30/97

5.10

03/05/98

18.32

03/09/98

11.49

03/10/98

17.70

03/11/98

24.34

03/11/98

7.66

06/16/98

1.22

Total

482.33

EXHIBIT 11

CEE VI TASK FORCE

PERSONAL EXPENSES INCURRED ON TRIPS

DATE DESCRIPTION AMOUNT

Oklahoma City, Oklahoma Trip

04/02/97 Parking Fees $ 60.00

03/26/97 Airplane Tickets 373.00

04/02/97 Fuel 11.00

04/02/97 Meals 11.94

04/02/97 Rental Car 310.42

3/28-3/30/97 Hotel 149.01

Tampa, Florida Trip

07/25/98 Second Hotel/Same Night 49.95

07/29/98 Charter Fishing 150.00

07/30-08/01/98 Extra Nights in Hotel 216.00

07/30-08/01/98 Extra Days of Rental Car 94.28

Ely, Minnesota Trips

08/25/97 Lodging 59.08

08/21/98 Lodging 82.07

Minnesota State Fair Trip

08/27/98 Lodging 100.57

Nisswa, Minnesota

05/22/96 Lodging at Days Inn on same night as

lodging at GrandView Lodge 53.48

Total $ 1,720.80

1 The conference attended by Director Poll ended on July 30, 1998. Therefore, the lodging and car

rental expenses incurred after the conference are included herein as personal expenses.

EXHIBIT 12

CEE VI TASK FORCE

PERSONAL PROPERTY TURNED OVER TO LAW ENFORCEMENT

PURCHASE PURCHASE

DATE

DESCRIPTION

PRICE

VENDOR

1 09/09/95 P/U Box Tool Chest $ 69.21 Orscheln's

12/27/95 Car Stereo 404.69 Audio King

01/16/96 VCR 319.49 Sam's Club

01/16/96 Computer Desk 212.99 OfficeMax

02/26/96 Gear Wrench Set 10.52 Menards

01/16/96 Bose Speakers, 2 149.08 Best Buy

12/19/97 CD Player 404.69 Circuit City Stores

8 12/19/97 Tape Deck 181.04 Circuit City Stores

01/20/98 Bobcat Scanner, in box 106.99 RadioShack

06/08/98 Floor Jack, Red 95.84 NAPA Auto Parts

06/13/98 Diamond Power Pressure Washer & Hose 372.70 Menards

06/26/98 GE Microwave Oven 148.73 Steve's Appliance

06/26/98 GE Window Air Conditioner 598.13 Steve's Appliance

07/16/98 Treadlock Standing Combo Safe 1,488.87 Bill's Gun Shop

Total $ 4,562.97

The OSA was unable to locate receipts for the following items:

15 Craftsman Plastic Tool Box, Empty

Sears Craftsman Tool Box

Tools

18 Plastic White Trays, 5

Rubbermaid Container

Stereo

21 Pioneer Amp

22 Shop Vac, 10 Gal

Carpet Remnant from P/U Bed

Green Ammo Boxes, 2

Eagle Depth Finder, in box

Century File Safe, Small

Sentry File Cabinet Safe

Remmington 700, Camo w/Scope

Compaq Computer

w/Monitor

w/Modem

w/Keyboard

w/Printer

Loud Speaker System w/4 speakers

& power pack in two cases

EXHIBIT 13

CEE VI TASK FORCE

QUESTIONABLE EXPENSES

TRANSACTION DIRECTOR

DATE AMOUNT POLL'S EXPLANATION OSA NOTES

08/05/95

42.59

Supplies

UHF Antenna

08/07/95

20.11

Facility Expenses

Paint

10/10/95

88.53

Forfeiture Expenses

Gas and Clothing

10/20/95

124.97

Vehicle Expenses

Alternator, not CEE VI related

10/20/95

109.99

Erad Expenses

Boots

10/26/95

110.76

Erad Expenses

Clothing & Miscellaneous

10/27/95

45.77

Vehicle Expenses

Tarps

12/16/95

92.62

Software

Software/Personal Computer Games

12/16/95

319.48

Software

Personal Computer Memory Boards

12/17/95

143.75

Software

Personal Computer Software

12/19/95

70.20

Software/Supplies

Home Theater Speaker

01/16/96

73.47

Computer Items

TV antenna

01/22/96

252.32

Video/audio misc.

VCR - Four Head, RCA

01/22/96

29.80

Video/audio misc.

Stereo Cable

04/06/96

14.90

Facilities Expenses

Shop Vac Hose

05/02/96

599.79

Gravel hauled to office

Gravel hauled to Director Poll's residence

07/22/96

703.95

Training

Generator & Tool

12/16/96

85.18

6320 (Repairs and Maintenance)

Software/Personal Computer Games

12/16/96

213.01

6320 (Repairs and Maintenance)

Personal Computer Memory Upgrade

02/16/97

319.48

Facilities Expenses

Two Air Purifiers

02/24/97

15.96

6320 (Repairs and Maintenance)

4 Way Video Amplifier

03/26/97

53.24

CI Expense

Pilot Case

03/26/97

295.00

CI Expense

Boots, Two Pairs

04/07/97

23.41

Facilities Expenses

Sump Pump Hoses

06/26/97

143.57

Vehicle Expenses

Trans Oil Cooler

08/01/97

20.06

Training Supplies

Handbags

08/06/97

39.00

Supplies

Personal Computer Software

08/13/97

27.60

Erad Expenses

Fishing Supplies

08/15/97

22.06

Facilities Expenses

Roofing Supplies

09/11/97

81.89

Forf. Exps. Auction Related

Tractor Muffler

09/13/97

315.24

Facilities Expense

Two Doors

09/26/97

26.89

Paint for Vehicle Markings

Orange & Green Paint - Tractor

09/29/97

61.77

Office/Facilities Expenses

Procraft Vinyl

10/01/97

435.00

Vehicle Expenses

Marine Engine Guard - Boat

10/13/97

218.31

Facilities Expenses

Vacuum Cleaner

10/31/97

56.93

Facilities Expenses

Power Stripper/Holesaw Set

11/03/97

89.16

(None)

Power Inverter

11/14/97

63.54

Vehicle Expenses

Auto Heaters

11/15/97

308.19

Investigation Expense

Clothing

11/22/97

214.60

Skid Rental - Storage Shed Work

Skid & Trailer Rental

11/23/97

57.75

Supplies

Heater/Tools

12/17/97

60.00

(None)

Personal Computer Repair

12/19/97

41.52

(None)

Caddy

12/20/97

174.45

(None)

Ceramic Mugs/Christmas Gifts

12/29/97

106.46

6399 (Purchase of Service)

Shelves/Storage

02/04/98

120.72

Misc. Small Items/Equip.

Appliance Hand Truck/Tools

02/04/98

41.52

Supplies

Caddy

06/23/98

72.37

Supplies

Engine Stand

07/16/98

47.84

Evidence Room Expenses

Handgun Racks

Total

$ 6,694.72

Per CEE VI personnel, no special clothing is needed for marijuana erad.

This expense was incurred on Director Poll's day off.

EXHIBIT 14

CEE VI TASK FORCE

CREDIT CARD EXPENSES WITHOUT ITEMIZED RECEIPTS

TRANSACTION DIRECTOR

DATE

AMOUNT

VENDOR

POLL'S EXPLANATION

08/21/95 $ 58.02 Comp USA Supplies

08/21/95 39.90 Gall's Supplies

08/21/95 8.61 OfficeMax (None)

08/26/95 74.49 Days Inn Training

10/10/95 88.53 Pete's Surplus Forfeiture Expenses

10/25/95 31.91 K Mart Supplies

10/25/95 148.88 WalMart Supplies

10/26/95 110.76 Pete's Surplus Erad Expenses

11/29/95 121.22 Holm Brothers Training

11/30/95 54.00 Parsons Technology Software

12/11/95 117.24 WalMart (None)

12/14/95 197.90 Micro Warehouse Software

12/14/95 149.00 IDI Insight Direct Software

12/19/95 844.47 Best Buy Software/Supplies

01/24/96 168.17 On Cue Supplies

02/01/96 61.85 Gall's Supplies

02/01/96 127.80 Calibre Press Training Videos

02/07/96 72.98 Holiday Inns K-9 Expenses

02/19/96 287.84 Menard Facilities Expenses

03/07/96 69.69 PetSmart K-9 Expenses

03/08/96 45.00 Parsons Technology Supplies

03/17/96 111.53 Menard Facilities Expenses

03/22/96 55.40 Thrifty White Drug Supplies

04/01/96 212.40 The Quartermaster Purchase of Service

04/04/96 150.55 Tuxall Uniform K-9 Expenses

04/05/96 10.27 WalMart Supplies

04/18/96 26.58 K-Mart Supplies

04/29/96 58.59 WalMart 6399/Inv. Exp.

05/11/96 135.52 Surplus Warehouse 6399/Invest. Exp.

05/20/96 52.30 Haug Implement Equipment Repair

05/22/96 18.45 Iven's on the Bay Training

05/29/96 271.00 NWA Air 6399/Purchase of Service

05/31/96 111.55 Orschelns K-9 Expenses

06/08/96 85.00 Joseph's Outdoor 6399 (Purchase of Service)

06/17/96 40.76 Red Lobster Meals

06/24/96 25.10 Hart Trailer Sales Surveillance Van

06/24/96 70.64 Superamerica 6399 (Purchase of Service)

06/25/96 266.23 St Cloud Scheels Fed Forfeitures

06/25/96 15.92 Gander Mountain Erad Expenses

07/03/96 371.80 MLT Vacations Training - NDEOA Conference

07/03/96 75.00 Little Crow Sports Center 6320 (Repairs & Maintenance)

07/14/96 43.80 California Cafe 6399 (Purchase of Service)

07/15/96 212.08 Crown Sterling Suites 6399 (Purchase of Service)

07/17/96 493.88 Crown Sterling Suites 6399 (Purchase of Service)

07/18/96 197.00 TWA Airline Training

07/22/96 13.37 Menard Facilities

07/23/96 124.99 National Car Rental Training

EXHIBIT 14

CEE VI TASK FORCE

CREDIT CARD EXPENSES WITHOUT ITEMIZED RECEIPTS

TRANSACTION DIRECTOR

DATE

AMOUNT

VENDOR

POLL'S EXPLANATION

07/23/96 20.50 Amoco Vehs - gas

07/30/96 14.58 The Cove Marina Training

08/16/96 (71.80) MLT Vacations (None)

08/27/96 57.62 Radisson St. Paul Court - Newville

10/23/96 145.82 OfficeMax Supplies

10/28/96 27.95 Looseleaf Law Public Supplies

02/10/97 568.85 Best Buy Repairs & Maintenance

02/18/97 (171.69) Best Buy (None)

03/21/97 409.92 Gall's Supplies and Vehicles

04/11/97 21.00 Parsons Technology Supplies

04/26/97 513.81 Midwest Mountaineering Erad Expenses

04/27/97 25.21 Menard Facilities Expenses

04/27/97 189.96 Radisson Hotels 6399/Purchase of Service

04/29/97 19.39 Cenex 6620 (Vehicles)

05/04/97 24.35 Perkins 6399/Purchase of Service

05/05/97 48.82 Menard Facilities Expenses

05/05/97 20.00 Phillips 6620 (Vehicles)

05/09/97 226.31 Streicher's Equipment

05/13/97 62.31 K-Mart 6315/Supplies

05/14/97 91.55 Gander Mountain Erad Expenses

07/22/97 49.95 Cybermedia Supplies

08/06/97 44.70 Ashland Training - Ammo

08/13/97 276.28 OfficeMax Supplies

08/13/97 216.01 Gander Mountain Erad Expenses

09/24/97 1.00 CUC Travelers Advantage 6399 (Purchase of Service)

10/13/97 173.90 WalMart Supplies

10/20/97 928.68 Ashland Training - Ammo

11/22/97 17.00 Phillips (None)

12/20/97 192.20 WalMart (None)

12/22/97 49.00 CUC Travelers Advantage 6399 (Purchase of Service)

12/26/97 90.51 Holiday Sports 6399 (Purchase of Service)

12/26/97 454.21 Holiday Sports 6399 (Purchase of Service)

01/10/98 74.87 On Cue 6399 (Purchase of Service)

01/15/98 (133.72) Gall's (None)

02/23/98 87.52 Menard Facilities Expenses

03/19/98 33.95 Gall's Supplies

04/29/98 141.00 NWA Air Training

05/10/98 34.21 Menard Facilities Expenses

06/08/98 (199.98) Cabelas (None)

06/23/98 107.52 Office Max 6397 (Contingency Monies)

06/24/98 49.00 Cragun's Lodge Training

Total $ 11,331.24

EXHIBIT 15

CEE VI TASK FORCE

TOTAL POTENTIAL MISAPPROPRIATION

From September 1, 1995 to October 31, 1998

Additional Possible

Amount of Amounts Improperly Misappropriation/

Theft Admitted Received or Retained Questionable

Description by Director Poll by Director Poll Amounts Total

ASSET FORFEITURE FUNDS $11,880.00 $621.60

BUY/BUST FUNDS 1,300.00

CLAIMS TO KANDIYOHI COUNTY:

Payments to Cooperating Individuals

Cash Advance Funds 9,186.49 $5,595.00

Claims Submitted Directly to County 1,500.00

Vehicle Expenses

Personal Vehicles 2,334.70 4,063.62

Not Vehicle Expenses 1,705.01

Expenses without Itemized Receipt or Invoice 18,808.29

Fuel Expenses

Multiple Expenses - Same Day 227.04 227.03

Multiple Expenses - Consecutive Days 543.62 543.62

Two Claims - Same Expense 66.39 66.39

Not Fuel Expenses 89.10

Claims Accompanied by False Receipts 45.00

Meal Expenses

Claims Accompanied by False Receipts 63.77

Continued Meal Expense Reimbursement 482.33

Various Other CEE VI-Related Expenses

Personal Expenses Incurred on Trips 1,667.32 53.48

Personal Home Repair 348.96

Personal Property - Turned Over 4,562.97

Multiple Claims - Same Expense 23.24

Claims Accompanied by False Receipts 48.94

Questionable Expenses 6,694.72

Credit Card Expenses without Receipts 11,331.24

Claims of Other Agents Submitted by Director Poll

Unused portion of Cash Advance Fund 1,329.15

Use of Cash Advance Fund 1,648.73

Retention of Unused Portion of Cash Fund 1,791.00

TOTAL $32,609.59 $17,463.94 $38,775.22 $88,848.75