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Jasper County Tribune

Report released on Baxter procedures

Martens & Company, CPA, LLP released an agreed-upon procedures engagement report on the City of Baxter for the period July 1, 2018, through June 30, 2019. The agreed-upon procedures engagement was performed pursuant to Chapter 11.6 of the Code of Iowa.

Martens & Company, CPA, LLP reported three findings related to the receipt and disbursement of taxpayer funds. They are found on pages 8 and 9 of this report. The findings address issues such as segregation of duties, financial condition and tax increment financing.

The City Council has a fiduciary responsibility to provide oversight of the City’s operations and financial transactions. Oversight is typically defined as the “watchful and responsible care” a governing body exercises in its fiduciary capacity.

A copy of the agreed-upon procedures report is available for review on the Auditor of State’s web site at auditor.iowa.gov/audit-reports.

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