Auditor of State Mary Mosiman today (Monday) released an agreed-upon procedures report on the
City of Griswold, for the period July 1, 2013 through June 30, 2014. The agreed-upon procedures engagement was performed pursuant to Chapter 11.6 of the Code of Iowa.

Mosiman recommended the City review its control procedures to obtain the maximum internal control possible. The City should also establish procedures to ensure an independent review of the City’s utility reconciliation is performed and a monthly City Clerk’s report which includes comparison of budgeted to actual receipts and disbursements, including the beginning and ending fund balance of each fund, is provided to the City Council.

In addition, the City should ensure compliance with Chapters in the Code of Iowa which relate to budget amendments and conflicts of interest, respectively. A review of the City’s procedures resulted in numerous recommendations. They include, but are not limited to:

• The segregation of duties among employees to prevent an individual employee from handling duties which are incompatible.
• The City Council or other independent person designated by the City Council should review the reconciliations and monitor delinquent accounts. The review should be documented by the signature or initials of the reviewer and the date of the review.
• To provide better control over budgeted disbursements and the opportunity for timely amendment to the certified budget, the City Clerk’s monthly financial reports to the City Council should include comparisons to the certified budget by function. Also, the monthly reports should include the beginning balance, receipts, disbursements, transfers and ending balance for each fund.
• The petty cash and change fund should be reconciled to the authorized amount. Procedures should be established to ensure all receipts, including miscellaneous fees, are deposited intact and recorded in the financial system.

A copy of the agreed-upon procedures report is available for review in the City Clerk’s Office, in the Office of Auditor of State and on the Auditor of State’s web site at http://auditor.iowa.gov/reports/1421-0130-BL0F.pdf

Sheriff’s officials in Mills County says a Glenwood man was arrested Saturday. 48-year old Tony Martin was arrested on a Mills county warrant for harassment 3rd degree. Martin’s bond was set at $300.

The Sheriff’s Dept. says also, Glenwood Farm Equipment (a Car wash) reported an incident of  Burglary and Theft, on Saturday. No other details were provided.

With Ric Hanson.

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Several people were arrested recently, in Creston. Early this (Monday) morning, 46-year old Susan Rae Lemon, of Creston, was arrested for 3rd Degree Theft. Lemon was later released on $2,000 bond. Late Sunday night, 23-year old Bryant Lee McCloud, of Creston, was arrested for Driving While Suspended. He was later released on $300 bond.

Early Sunday morning, Creston Police arrested 19-year old Christopher Thomas White, of Chariton, on a charge of OWI/1st Offense, and, 20-year old Shawn Douglas Shimer, of Des Moines, was arrested at the Union County Law Enforcement Center, for Possession of Marijuana. Shimer and White were later released on $1,000 bond, each.

And, Friday afternoon, Creston Police arrested 40-year old Virginia Jean Keasey, of Adair, on a warrant for Probation Violation. Keasey was taken into custody at the Union County LEC, and transferred to the Ringgold County Jail, where she remained today (Monday), on $10,000 bond.

In other news, Creston Police say Rodney Carlson, of Creston, reported Friday someone had used his money card without permission. The loss was estimated at $842. The incident took place sometime between 8-a.m. and 1-p.m., on Friday.

With KJAN News Director Ric Hanson.

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A vehicle reported stolen Friday, in Red Oak, was recovered at around 1:50-a.m. today (Monday), in Montgomery County. Sheriff’s officials say the 1997 Chrysler Concorde was found on 270th Street, just west of Q Avenue. The car, belonging to Jessica Cesar, of Red Oak, was towed to Red Oak.

Additional details about the incident were not released.

Authorities in Pottawattamie County are expected to resume their search at 8-a.m. today, for a boater who went missing Sunday afternoon on Lake Manawa, after the canoe he was in capsized at around 1:45-p.m. Sunday, as the unidentified man and 36-year old Bengamin Ferguson, of Omaha, were maneuvering through an area of ice on the southwest side of the lake, near Boy Scout Island. Council Bluffs Police Sgt. Dave Dawson said the search for the missing man was called-off Sunday night due to darkness.  Authorities know who the man is, but were withholding his name until family members have been notified.

Ferguson was able to swim ashore, but the other man tried to hang on to the tipped over canoe, but slipped under the water. At the time of the accident, the water temperature was around 35 degrees.  Ferguson was taken to Mercy Hospital in Council Bluffs hospital for treatment of hypothermia. He was being held overnight for observation.

Council Bluffs Fire Dept. rescue crews searched the lake until 5:30-p.m. Sunday without finding the missing man.

Here is the latest Iowa news from The Associated Press

WATERLOO, Iowa (AP) — The city of Waterloo is considering buying the idle former Hostess plant downtown to encourage development. The Waterloo-Cedar Falls Courier reports the City Council will vote today on a plan to spend up to $415,000 on the building that used to serve as a Wonder Bread bakery.

DES MOINES, Iowa (AP) — An Iowa man is recovering from a shotgun wound after being shot by a fellow hunter who was trying to hit a moving deer. The Iowa Department of Natural Resources said 47-year-old Eric Winkler was hit in the abdomen Saturday by a shotgun slug fired by someone else in his hunting party.

COUNCIL BLUFFS, Iowa (AP) — Authorities are searching a western Iowa lake for a man who was reported missing after a canoe capsized, and a second man was being treated at a hospital after swimming to shore. Council Bluffs Police Sergeant Darren Budd says the canoe the two men were in capsized around 1:45 p.m. Sunday. The men were not immediately identified Sunday.

CEDAR RAPIDS, Iowa (AP) — Federal prosecutors are dropping an effort to seize nearly $33,000 from an Iowa restaurant owner’s bank account. The New York Times reports the IRS became suspicious of Carole Hinders because of a pattern of cash deposits of less than $10,000. Hinders says the cash came from her Mexican restaurant, Mrs. Lady’s, in Arnold’s Park, Iowa that doesn’t accept credit cards.

The state entered winter with groundwater levels up and no drought conditions reported in the state, but that has changed a little in recent weeks. Tim Hall tracks the water conditions for the Department of Natural Resources and says drought conditions in the Dakotas and parts of Minnesota have crept into Iowa. “That’s just sort of snuck into the northwest corner of the state, it’s not a big deal right now, we just want folks who live in that part of the state to be aware of it, and we’ll just sort of keep an eye on it over the winter,” Hill says. The area has been rated “abnormally dry” which Hall says is the rated that brings the least concern for drought conditions. November saw more snowfall than normal, but Hall says that doesn’t help the dry conditions at this time of year.

“The frozen ground prevents a lot of general soaking in of rainfall, plus we’ve got to keep in mind that there’s often a ten to one ratio between the amount snow we get and the amount of moisture that is in that snow,” Hall says. “So, a ten-inch snowfall — which is a big deal in Iowa — could be as little as an inch of rain, which isn’t as big a deal.” Overall though, Hall says Iowa’s waterways are in good shape right now. He says the state has battled abnormally low stream flow levels over the past couple of years. “Generally in the winter stream flow levels are pretty low to being with, and over the last couple of years we have seen abnormally low stream flows when it’s normally low anyway. This year going into winter, we are actually in pretty good shape stream-flow wise,” Hall says. He says most of the state has normal stream flow and western Iowa has some above-normal stream flows.

“That indicates there’s an abundance of moisture in the system and that spells good news potentially for spring planting as there is enough moisture out there,” Halls says. “That’s a significant improvement over where we’ve been over the last couple of years.” One other things Hall has noticed about the water systems this winter is that we’ve seen some of the earliest lake ice on record for Iowa’s northern lakes. Big Spirit Lake froze November 16th and West Okoboji Lake was close to being completely frozen on December 1st.

“Generally the onset of ice on the lakes isn’t a huge impact on the hydrology,” according to Hall. He says it is kind of interesting for “weather junkies” to look at and see how the icing of the lakes compares to past years. Hall says the ice on the lakes can help prevent some evaporation, but overall it doesn’t have a major impact on the water situation. And he says the changing temperatures will make the ice conditions vary quite a bit. For more on of Iowa’s water resource trends, go to www.iowadnr.gov.

(Radio Iowa)

U.S. Senator-elect Joni Ernst is eligible to retire from her career in the Iowa National Guard, but she may continue to serve in the military long after she’s sworn in as a senator in January. “It’s caught somewhere in between,” Ernst says. “I’m going to keep it as is for just a little bit and then likely make that decision probably later this spring.” Ernst, who joined the Iowa National Guard in 1993 and is now a lieutenant colonel, was a company commander in 2003 when her unit was sent to Iraq. She then commanded the Iowa Guard’s largest battalion, of more than 12-hundred soldiers, before recently shifting to serve as a senior officer at the Iowa Guard’s headquarters in Johnston.

“I’m out of battalion command, so the outside time commitment is not as much,” Ernst says. Ernst was off the campaign trail this summer for a week of active duty, then — about 34 hours after being declared the winner of Iowa’s U.S. Senate race — Ernst reported for two days of active duty. Other members of congress serve in the guard and reserve, including South Carolina Lindsey Graham, who is in the U.S. Air Force Reserves and is a senior instructor for the Air Force Judge Advocate General program. Graham has encouraged Ernst to remain in the Guard. During a campaign swing through Iowa with Ernst in October, Graham emphasized Ernst’s previous role as a battalion commander.

“A military commander is a unique job in the Army. Very few people get it and to be a good commander, you have to bring out the best in those under you who are diverse. They have different political views, different religious views and you mold it into a team, ” Graham told reporters after an event in Des Moines. “…Very few members of the Senate have military experience.” There is no prohibition against members of the Guard serving in the U.S. Senate. Half a dozen Guard members are currently serving in the House and the newly-elected Senator from Alaska is in the Marine Reserve.

“I know there are other ways of doing two-week duties and things like that which might work a little better with my schedule, so we’re still sifting through that with the Guard before I make that decision to retire,” Ernst says. Ernst’s husband, Gail, is a retired Army Ranger.

(Radio Iowa)