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Villisca Municipal Power Plant

Schedule of Findings

Year ended December 31, 2003

(10) Electric Rates – Electric rates were not approved by resolution as required by Chapter 384.84 of the Code of Iowa.

Recommendation – The Power Plant should establish all utility rates by resolution as required by Chapter 384.84 of the Code of Iowa.

Response – Legal Counsel was hired to address this question. The opinion given to the Board was that The Iowa Supreme Court long ago indicated that formalities were not required in a resolution: the only requirement is an expression of will of the Council. A resolution is less formal than an ordinance and is an expression of the opinion or mind of the Council and no set form of words is essential if the requirements which call for such expression is met. The April 9, 2002 minutes clearly indicate that the rate increase was an expression of the opinion of the Board. From that point forward all increases have been established by resolution, thus the current rate has been established by Chapter 384.84 of the Code.

Conclusion – Response accepted.

(11) Employee Personnel File Record – A document meeting the definition of a confidential record according to Chapter 22.7 of the Code of Iowa and the Power Plant’s policies and procedures was copied and given to a citizen.

Recommendation – The Power Plant should ensure confidential records are not allowed to be made public.

Response – We will establish a specific locked location for personnel files and require a Board member be present when it is opened. We will also set up a safety deposit box at the bank for tapes of closed meetings. Only Board members will have access to that box and two members at a time will be required to access the safety deposit box.

Conclusion – Response accepted.

(12) Record Retention – Chapter 372.13.(5) of the Code of Iowa requires City records and documents be kept for at least five years with certain exceptions. The Iowa League of Cities has also produced a Record Retention Manual that specifies the type of electric utility record that must be retained, the retention period and reason for the record type. During the year, the Superintendent of the Power Plant destroyed several inspection records required to be retained.

Recommendation – The Power Plant should ensure all records are retained for the required length of time in compliance with the Code of Iowa and Record Retention Manual.

Response – The Secretary will be required to obtain a copy of Chapter 372.13.(5) of the Code of Iowa and become knowledgeable. From this point forward all records will be kept in accordance with this policy.

Conclusion – Response accepted.

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