(Des Moines, Iowa) – Auditor of State Rob Sand today (Thursday), released an audit report on the Fremont County Sanitary Landfill Commission.

FINANCIAL HIGHLIGHTS:
The Commission had total receipts of $606,124 for the year ended June 30, 2023, a 19.2% decrease. Disbursements for the year ended June 30, 2023, totaled $598,217, an 11.0% increase. The decrease in receipts was primarily due to lower gate collections and disaster tipping fees as clean up from the 2019 floods has come to an end. The increase in disbursements is due primarily to increased disbursements for equipment repair, outside services and accounting and legal fees.

AUDIT FINDINGS:
Sand reported four findings related to the receipt and disbursement of taxpayer funds. They are found on pages 30 through 33 of this report. The findings address a lack of segregation of duties related to disbursements, the lack of documenting the independent review of bank to book reconciliations and timely submission of Quarterly Solid Waste Fee Schedule and Retained Fees Report. Sand provided the Commission with recommendations to address each of the findings.

Two of the four findings discussed above are repeated from the prior year. The Commission has a fiduciary responsibility to provide oversight of the Commission’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.