Auditor of State Rob Sand released an agreed-upon procedures report on the City of Ainsworth last week for the period of July 1, 2024, through June 30, 2025. 

Sand’s office was approached by the City of Ainsworth. As a result, Sand’s office reported nine findings related to the receipt and disbursement of taxpayer funds, including issues such as lack of segregation of duties, a lack of utility reconciliations, a lack of an accounting policies and procedures manual, and weaknesses in the city’s computer system.

The office has supplied the city with recommendations to fix each of the findings, including a review of procedures to ensure internal control, establishing procedures to reconcile utility billings, collections and delinquent accounts for each billing period, and developing written policies to help strengthen discovered flaws in the city’s computer system. 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.