On Monday, Iowa Auditor Rob Sand released an agreed-upon procedures report on the City of Hills for the period of July 1, 2022 through June 30, 2023.

During this period, a Certified Public Accountant performed more than one dozen procedures which included observing city council meeting minutes, reviewing the City’s Annual Financial Report for Fiscal Year 2022, and tracing transfers and payroll transactions to determine that they are proper.

Based on the performance of the procedures, Sand reported four findings related to the receipt and disbursement of taxpayer funds. These address issues such as lack of segregation of duties, lack of bank reconciliations, and lack of journal entry review. Recommendations for each of the findings were provided.

To view the full report and agreed-upon procedures on the City of Hills, click here.