Auditor of State Rob Sand today released separate agreed-upon procedure reports for two area communities for the period July 1, 2020 through June 30, 2021.

Individual reports were unveiled for the communities of LeGrand and Monroe pursuant to Chapter 11.6 of the Iowa code.

For the city of LeGrand, Sand found nine findings related to the receipt and disbursement of taxpayer funds.

For the city of Monroe, Sand reported four findings related to the receipt and disbursement of taxpayer dollars.

The findings address such as lack of segregation of duties, the lack of independent review of utility reconciliations, and disbursements exceeding budgeted amounts.

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