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OFFICE OF AUDITOR OF STATE STATE OF IOWA - page 38 / 39

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Villisca Municipal Power Plant

Schedule of Findings

Year ended December 31, 2003

(13) Electronic Check Retention – Chapter 554D.114 of the Code of Iowa allows the Power Plant to retain cancelled checks in an electronic format and requires retention in this manner to include an image of both the front and back of each cancelled check. The Power Plant retains cancelled checks through electronic image, but does not obtain an image of the back of each cancelled check as required.

Recommendation – The Power Plant should obtain and retain an image of both the front and back of each cancelled check as required.

Response – We will request that the official depository provide us with images of both the front and back of cancelled checks.

Conclusion – Response accepted.

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