One issue discovered was the Capital Projects, Housing Rehabilitation Fund, which had a deficit balance of $2,399 as of June 30, 2014. The report recommended the city should investigate alternatives to eliminate the deficit balance. City Clerk Terri Abel told the paper said the fund was a housing program the city once had in effect, and it had spent a bit more than anticipated. She said it was a simple matter of bookkeeping..transferring the deficit to another account.

Another issue was documentation not readily available to support one of 30 disbursements tested in the amount of $69, but the documentation was later obtained, the report stated. That includes handling cash, investments, receipts, disbursements, payroll and more. The report, however, that separation is difficult to establish due to a limited number of employees.