State Audit Uncovers Major Administrative Deficiencies
Idaho state auditors have identified substantial procedural shortcomings in Kamiah city spending between 2020 and 2024, prompting State Auditor April Renfro to refer the findings to the state attorney general due to inadequate documentation of expenditures.
The 30-page audit report, released Thursday, examined city finances over a four-year period marked by significant cash depletion and questionable vendor payments. The city’s cash and investments declined by 94 percent between 2020 and 2023, with the most substantial drain attributed to a swimming pool renovation project that spiraled from its original scope.
Kamiah contracted with Idaho Stage Construction in October 2020 to renovate the city pool at an initial cost of $43,700. The project expanded dramatically through multiple change orders, largely tied to pandemic-related delays and complications. The city ultimately paid Idaho Stage Construction $498,453.22 — an overrun of approximately $455,000. A final payment of roughly $40,000 was issued with no documentation indicating services had been provided. The contractor is no longer in business.
Additional payments totaling $54,634.75 went to two other vendors working on the pool project, bringing total spending on the renovation to approximately $500,000. Former deputy city clerk Mike Tornatore estimated the pool will require $1.5 million and two years of work to be properly repaired.
Credit Card Purchases Lacked Required Documentation
Auditors reviewed 59 credit card purchases made between 2021 and 2024, totaling $35,994.75. During the audit period, employee credit card usage did not require supporting documentation, creating a gap in accountability for city spending. Renfro stated the lack of documentation raised serious questions about the legitimacy of those expenditures.
“If you don’t have the support and you can’t prove that (expenditures) were for business purposes, then it becomes questionable whether or not that’s a misappropriation or an illegal use of public funds,” Renfro said in the audit report.
The city’s response to the audit indicated no evidence of intentional fraud. However, city officials determined that pursuing recovery of overpayments would likely prove cost-prohibitive given the contractor’s closure and the expenses involved in potential legal action.
Payroll Adjustments Using Federal Relief Funds
The audit also examined payroll decisions made during the pandemic recovery period. In 2021, Kamiah provided most long-term employees with a $2 per hour pay raise using American Rescue Plan Act funds. The following year, some employees received a $1 per hour cost of living adjustment. Former city clerk Brenda Taylor and former deputy clerk Mike Tornatore received a $2 per hour adjustment in 2022.
Tornatore, who has since been removed from his prior position through a City Council vote, is now serving as the temporary interim city clerk.
New Leadership and Course Correction
Kamiah has undergone significant administrative changes since the audit period ended. Current Mayor Genese Simler and legal counsel Geoffrey Schroeder were not in their positions during the years under review. The city has also hired an external accounting firm to manage treasurer duties and conduct in-house accounting reconciliation, signaling an effort to strengthen financial controls going forward.
The referral to the state attorney general does not necessarily indicate criminal wrongdoing but reflects the auditor’s determination that the documentation deficiencies warrant legal review. The case now moves to state prosecutors for assessment of potential civil or administrative remedies.
For context on Idaho municipal governance and accountability, readers may find related coverage of federal lands management and constituent concerns helpful in understanding broader state oversight questions.
What Comes Next
The attorney general’s office will review the audit findings and determine whether any formal investigation or enforcement action is warranted. Kamiah’s implementation of stronger documentation practices and external accounting oversight may influence how state officials assess the city’s responsiveness to the audit’s recommendations. The city has an opportunity to demonstrate improved fiscal management and administrative oversight, though the scope of potential overpayments and the contractor’s insolvency may limit recovery options.