Martens & Company, CPA, LLP released an agreed-upon procedures report on the city of Baxter, Iowa for the period July 1, 2013 through June 30. The agreed-upon procedures was performed pursuant to Chapter 11.6 of the Code of Iowa.
Martens & Company, CPA, LLP recommended that department approval of disbursements be obtained before payment is made, that signature stamp usage be controlled, that the budget should have been amended before disbursements were allowed to exceed the budget, and that the City should document the specific information regarding closed sessions.
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 web site at hhtp://auditor. iowa.gov/reports/index.html.