DES MOINES, Iowa (AP) — A state audit says the management of millions of dollars collected annually to run the state’s enhanced 911 system needs dramatic improvement after auditors found many counties either underreported or over reported costs by thousands of dollars.

Iowa Auditor Mary Mosiman doesn’t conclude money was misspent but she says the audit reveals weaknesses in the tracking of more than $120 million spent each year to run 114 emergency dispatch centers in 99 counties.

John Benson, a spokesman for the Iowa’s emergency management agency says the audit mandated by the Legislature will help counties improve reporting. About one-fourth of 911 costs are funded by a $1 surcharge on telephones and cell phones. The rest comes from counties, cities and other sources.