Auditor of State Rob Sand released an agreed-upon procedures report on the City of Batavia last week for the period of January 1, 2025 to December 31, 2025.

Sand’s office was approached by the City of Batavia, located in western Jefferson County. As a result of the report, 16 findings were discovered, relating to the receipt and disbursement of taxpayer funds, addressing issues such as a lack of segregation of duties, the lack of bank and utility reconciliations, the use of a debit card and monthly City Clerk’s reports not being provided to the City Council. 

The office has supplied the city with recommendations to fix each of the findings, including a review of procedures to ensure internal control, the replacing of the debit card with a credit card allowing for more control over access, and ensuring that the City Clerk delivers their report to the council in a timely manner. It did not conduct an examination or review engagement, and therefore did not provide an opinion or conclusion on financial records of the city or related information, including compliance with specific Code of Iowa requirements.