State Auditor releases a reaudit report on Sioux County

September 02, 2015

IOWA STATE AUDITOR MARY MOSIMAN HAS RELEASED A RE-AUDIT REPORT ON SIOUX COUNTY FOR THE FISCAL YEAR 2012-2013. NO ITEMS OF NON-COMPLIANCE WERE IDENTIFIED DURING THE PERFORMANCE OF THE RE-AUDIT. THE RE-AUDIT WAS PERFORMED AT THE REQUEST OF A CITIZENS PETITION. THE STATE AUDITOR REVIEWED A NUMBER OF THINGS AS REQUESTED BY THE PEITION, INCLUDING, THE GENERAL FUND BALANCES FOR FISCAL YEARS 2011 THROUGH 2014 AND INTERVIEWED THE COUNTY AUDITOR TO DETERMINE THE REASONS FOR THE DECLINE IN THESE BALANCES. REVIEWED CHANGES IN GENERAL FUND AND SPECIAL REVENUE, ROAD USE TAX FUND EXPENDITURES FROM FISCAL YEAR 2013 TO FISCAL YEAR 2014 AND INTERVIEWED COUNTY PERSONNEL TO DETERMINE REASONS FOR SIGNIFICANT INCREASES. REVIEWED DOCUMENTS ESTABLISHING THE SIOUX COUNTY REGIONAL AIRPORT. REVIEWED THE MINUTES OF THE BOARD OF SUPERVISOR MEETINGS TO DETERMINE THE PURPOSE OF THE COUNTY’S 2-POINT-8-MILLION-DOLLAR LOAN TO THE AIRPORT AND WHETHER THE LOAN WAS AUTHORIZED BY THE BOARD. NO ITEMS OF NON-COMPLIANCE WERE IDENTIFIED DURING THE PERFORMANCE OF THE REAUDIT. A COPY OF THE REAUDIT REPORT IS AVAILABLE FOR REVIEW IN THE COUNTY AUDITOR’S OFFICE, IN THE OFFICE OF AUDITOR OF STATE, AND ON THE AUDITOR OF STATE’S WEB SITE AT http://auditor.iowa.gov/specials/1310-0084-T00Z.pdf.