Auditor of State Mary Mosiman today released an agreed-upon procedures report on the city of Maxwell for the period April 1, 2016 through March 31, 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, including independent review of reconciliations and payroll processing. In addition, the city should establish procedures to reconcile utility billings, collections and delinquent accounts for each billing period.
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 https://auditor.iowa.gov/reports/1621-0818-EP0P.