Auditor of State Mary Mosiman today released an agreed-upon procedures report on the City of Linden, Iowa for the period July 1, 2015 through June 30, 2016. 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. The City should also establish procedures to reconcile utility billings, collections and delinquent accounts for each billing period. In addition, the City should also comply with Chapter 12C.2 of the Code of Iowa by establishing a resolution naming official depositories.


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 https://auditor.iowa.gov/reports/1622-0235-EP0P.