(Des Moines, IA) – Auditor of State Rob Sand today (Tuesday) released an agreed-upon procedures report on the City of Massena, Iowa, for the period July 1, 2024 through June 30, 2025. The agreed-upon procedures engagement was performed pursuant to Chapter 11.6 of the Code of Iowa.
Sand reported eleven findings related to the receipt and disbursement of taxpayer funds. They are found on pages 8 through 10 of this report. The findings address issues such as a lack of segregation of duties, the lack of independent review of utility reconciliations, disbursements exceeding budgeted amounts and utility rates not approved by ordinance. Sand provided the City with recommendations to address each of the findings.
Six of the findings discussed above are repeated from the prior year. 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 website at Audit Reports – Auditor of State (https://www.auditor.iowa.gov/reports/file/85465.pdf )
Auditor of State Sand also released an audit report on the Water and Waste Disposal Systems for Rural Communities program for the City of Massena. The City of Massena’s Water and Waste Disposal Systems for Rural Communities program disbursements totaled $1,849,841 for the year ended June 30, 2025.
AUDIT FINDINGS:
Sand reported three findings related to the program. The findings are found on page 13 through 15 of this report. The findings address issues such as a lack of segregation of duties, the lack of signatures and dates on federal financial reports and the lack of competitive procurement for a purchase. Sand provided the City with recommendations to address the findings.
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 audit report is available for review on the Auditor of State’s website at Audit Reports – Auditor of State. (https://www.auditor.iowa.gov/reports/file/85468.pdf )
