Auditor of State Mary Mosiman released an agreed-upon procedures report Nov. 21 on the city of Lorimor for the 12-month period Oct. 1, 2016, through Sept. 30, 2017. 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 and establish procedures to reconcile utility billings, collections and delinquent accounts each period.
In addition, the city should amend the budget in accordance with chapter 384.18 of the code of Iowa before disbursements are allowed to exceed the budget.
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 website at www.auditor.iowa.gov/reports/audit-reports.