Auditor of State Mary Mosiman today released a Report on the Status of Findings and Recommendations from the City of Dawson’s Periodic Examination Report dated January 22, 2015. The engagement was performed pursuant to Chapter 11.6 of the Code of Iowa and covered the period July 1, 2015 through June 30, 2016.


The City Council has a fiduciary responsibility to provide oversight of the City’s operations and financial transactions. Oversight is typically defined as the “watchful and responsible care” a governing body exercises in its fiduciary capacity. Many of the findings included in this report indicate the City Council needs to exercise additional fiduciary oversight. Fourteen of the nineteen findings reported in the Periodic Examination Report dated January 22, 2015 are repeated in this report. While the City corrected five of the findings, partially corrected two of the findings and one finding is no longer valid, twelve of the findings are reported as “not corrected”.


Four additional findings identified during the follow-up procedures are included in this report.


A copy of the City of Dawson’s Report on the Status of Periodic Examination Findings and Recommendations 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/1422-0231-EPFP.