Eide Bailly LLP recently released an audit report on Tama County, Iowa.

Financial Highlights: The County’s revenues totaled $27,134,250 for the year ended June 30, 2025, a 5.2 percent increase from 2024. Expenses for the year ended June 30, 2025, totaled $24,718,374, a 7.3 percent increase from the prior year.

Audit Findings: Eide Bailly LLP reported four findings related to the financial statements. The findings address issues over preparation of the financial statements, audit adjustments, segregation of duties, the review and approval of journal entries and approval of health insurance disbursements. The County Board of Supervisors has a fiduciary responsibility to provide oversight of the County’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 in the County Auditor’s Office, in the Office of Auditor of State and on the Auditor of State website at: www.auditor.iowa.gov/reports/audit-reports.