New report from Auditor Fitzpatrick finds the Naylor-Neelyville Ambulance District is making progress to implement the recommendations of a 2024 audit

A Southeast Missouri ambulance district that saw nearly a quarter million dollars of its funds misappropriated by a former district director is making progress as it works to implement the recommendations of the audit report issued by Missouri State Auditor Scott Fitzpatrick that uncovered the improper payments.

The original report found from January 1, 2017, to June 15, 2023, money totaling at least $249,247 was misappropriated from the Naylor-Neelyville Ambulance District by former director Brad Davis. At the time, Davis said the 290 unsupported payments to himself, his wife, and his mother were not undeserved. Davis also falsified meeting minutes in an attempt to cover up the misappropriation. Davis has now been charged with a class C felony of stealing $25,000 or more and his case is currently awaiting trial.

"Brad Davis in no way deserved the money he diverted away from the needs of the ambulance district and into his own pockets and those of his family members, but he does deserve a heavy dose of justice for the crime he committed," said Auditor Fitzpatrick. "I realize a theft of this size is difficult for a small ambulance district, but the good news is the new leadership is moving in the right direction as they are now taking steps to prevent the district from being taken advantage of again in the future. There is still more work to be done but I am encouraged by the response the Board of Directors has had to our initial audit report."

In addition to the Naylor-Neelyville Ambulance District Board of Directors working with local law enforcement to pursue criminal prosecution of Brad Davis, the Board has also taken steps to ensure meeting minutes are accurately prepared and retained for all meetings. All checks reviewed during the follow-up had 2 signatures, but the report notes the Board had no documentation of a review of the supporting invoices, which was discussed in the original report.

The original report also recommended the Board of Directors prepare annual budgets, submit annual financial reports timely to the State Auditor's Office, and obtain annual audits as required by state law. The follow-up found the district submitted previously unsubmitted financial reports for 2017 through 2021, and 2023 through 2024. The district had accrued a fine of $1,282,000 for the reports it failed to file, but the Department of Revenue forgave that amount pursuant to a recently enacted state law permitting the forgiveness of fines for failure to file financial reports in certain circumstances. The Board also failed to prepare a budget for the year ended December 31, 2026.

The follow-up report on the Naylor-Neelyville Ambulance District is available here. The complete audit of the district issued in 2024 can be found here.