The state auditor's office has released the city's 2000 financial audit. It includes these findings and suggestions:
* The city is a third party guarantor on a $425,000 loan taken out by Avalon South Golf Course management. The audit recommends the administration let council know when it enters such arrangements and when it decides to refinance such loans.
* Construction of a new clubhouse at Avalon South exceeded $15,000 but the city did not bid it out. The city also did not bid out a painting contract for work done at the law department and city hall, totaling $17,500.
* The municipal court has not established a disaster recovery plan for the computer system. Daily backup tapes of the court's computer system should be stored at a separate site. The court should also establish a password expiration policy.
* Utility department employees print payment reports at the end of the day, but the audit finds they are not printed out and maintained consistently. It also says delinquent account reports containing markings and notes vital to collection are discarded.
* A few minor weaknesses were noted in the clerk of courts office, causing an inaccurate reflection of financial activity and enhancing the possibility that errors may occur and go undetected.
* The income tax department needs to make minor changes to the way it handles remittance checks.
* The Community Development Department is encouraged to make small changes to the way it handles uncollectible loan agreements.