2023-IA-F Bond Coverage – Surety bond coverage of County officials and employees is in accordance with statutory provisions. The amount of coverage should be reviewed annually to ensure that the coverage is adequate for current operations.

2023-IA-G Board Minutes – No transactions were found that we believe should have been approved in the Board minutes but were not.

2023-IA-H Deposits and Investments – No instances of noncompliance with the deposit and investment provisions of Chapters 12B and 12C of the Code of Iowa and the County's investment policy were noted.

2023-IA-I Resource Enhancement and Protection Certification – The County properly dedicated property tax revenue to conservation purposes as required by Chapter 455A.19(1)(b) of the Code of Iowa in order to receive the additional REAP funds allocated in accordance with subsections (b)(2) and (b)(3).

2023-IA-J Annual Urban Renewal Report – The annual urban renewal report was properly approved and certified to the Iowa Department of Management on or before December 1.

2023-IA-K Tax Increment Financing – The Special Revenue Tax Increment Financing (TIF) Fund properly disbursed payments for TIF loans and rebates. Also, the County properly completed the Tax Increment Debt Certificate forms to request TIF property taxes.

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