(UPDATED) – Iowa Auditor of State Rob Sand today (Friday) released an agreed-upon procedures report on the City of Massena, 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 lack of utility system reconciliations, disbursements exceeding budgeted amounts, business transactions that may represent conflicts of interest, a deficit fund balance and transfers that were not approved by resolution.

One issue the popped-up, was a potential conflict of interest in a purchase agreement.

Sand provided the City with recommendations to address each of the findings, including the need for more transparency.

He said the City Attorney is the best source for information, when development agreements are made, to make sure there isn’t the appearance of impropriety.

The City Council he says, has a fiduciary responsibility to provide oversight of the City’s operations and financial transactions. Sand says oversight is typically defined as the “watchful and responsible care” a governing body exercises in its fiduciary capacity. Rob Sand said also, it’s worthy knowing his office still has a “PIE” Program going, that they would like more public entities to participate in, and that promotes efficiency, and those entities are pinching pennies every chance they get. There’s even a reward for being efficient, aside from saving the taxpayers money.

PIE stands for Public Innovations and Efficiencies.

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.