(Des Moines, Iowa)-  Iowa Auditor of State Rob Sand today released an agreed-upon procedures report on the City of Casey, Iowa, for the period July 1, 2022 through June 30, 2023. The agreed-upon procedures engagement was performed pursuant to Chapter 11.6 of the Code of Iowa.

Sand reported five findings related to the receipt and disbursement of taxpayer funds. They are found on pages 9 and 10 of the report. The findings address issues such as a lack of segregation of duties, journal entries not reviewed and approved and the lack of written policies related to the City’s credit card and gas card.

Sand provided the City with recommendations to address each of 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 agreed-upon procedures report is available for review on the Auditor of State’s website at Audit Reports – Auditor of State.