Auditor of State Rob Sand, Tuesday, released an agreed-upon procedures report on the City of Griswold, for the period July 1, 2019 through June 30, 2020. Sand reported ten 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 disbursement 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 ten findings discussed above are repeated from the prior year. Sand says 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 here.