Des Moines, IA- An investigation by the Iowa State Auditor's Office has identified $100,000 worth of questionable transactions handled by the former clerk of the eastern Iowa town of Atkins. Radio Iowa reports that Amber Bell was the city clerk in Atkins for nearly five and a half years. She resigned in late 2020 after the Atkins City Council raised concerns about city finances and placed her on administrative leave. State Auditor Rob Sand says auditors found Bell paid herself more than authorized and used the city's credit card to buy personal items and pay for a manicure. The special investigation identified more than $51,000 of improper spending and auditors could not find receipts or documents for another $21,000 worth of transactions. Nearly $28,000 worth for utility payments were either not collected or not billed according to the state auditor's special investigation.