Bowman & Miller, P.C. recently release an audit report on the Tama County Solid Waste Disposal Commission.

Financial Highlights:

The Commission had total receipts of $1,517,804 for the year ending June 30, 2023, a 0.01% increase from the prior year. Disbursements for the year ending June 30, 2023, totaled $1,928,315, a 123% increase from the prior year. The increase in disbursements is due primarily to multiple equipment purchases.

Audit Findings:

Bowman & Miller, P.C. reported one finding related to the receipt and disbursementof taxpayer funds. It is found on page 24 to 25 of this report. The finding addresses the timeliness of publication of Commission meeting minutes. Bowman & Miller, P.C. provided the Commission with recommendations to address this finding.

The Tama County Solid Waste Commission has a fiduciary responsibility to provide oversight of the Landfill’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 audit report is available for review on the Auditor of State website at: auditor.iowa.gov/audit-reports.