Auditor of State Rob Sand today (Monday) released an agreed-upon procedures report on the City of Griswold, for the period covering July 1, 2018 through June 30, 2019. The agreed-upon procedures engagement was performed pursuant to the Code of Iowa. Sand reported eight findings related to the receipt and disbursement of taxpayer funds. The findings address issues such as a lack of segregation of duties, the Fire Department bank account held outside of the City’s control, Fire Department questionable disbursements and moneys provided to non-profit corporations in violation of Article III, Section 31 of the Constitution of Iowa.

Sand provided the City with recommendations to address each of the findings. Six of the eight findings discussed above are repeated from the prior year. The report noted the City Council has a fiduciary responsibility to provide oversight of the City’s operations and financial transactions. Oversight is typically defined as the “watchful and responsible care” a governing body exercises in its fiduciary capacity.

A copy of the agreed-upon procedures report is available for review on the Auditor of State’s web site at https://auditor.iowa.gov/audit-reports/