OTTUMWA — The state auditor’s office has sent a letter to Ottumwa city officials expressing concerns on how it has addressed certain fiscal records.

The “reaudit” addressed certain issues identified from July 1, 2005 through June 30, 2006, “as well as certain issues applicable to the year ending June 30, 2005 and subsequent periods.”

Deputy State Auditor Warren Jenkins said Tuesday that the biggest issues his office had were:

• Keeping separate the different revenue sources to be used for specific things.

• Using more of the employee benefits tax levy to pay certain expenses.

• And a basic administrative recommendation to approve solid waste fees by ordinance instead of resolution.

Jenkins said an ordinance requires three readings, which offers “more opportunities for public comment.”

While the above items are “the main things,” Jenkins noted there was “a lot of talk about Bridge View Center.”

“I think that’s why [the state auditor] got the request in the first place,” he said. “[City officials] need to consult legal counsel to resolve any remaining issues.”

The state auditor’s office wants to make sure “if there’s money that’s not used properly that it be put back,” according to Jenkins. If too much was transferred from the employees’ levy, then the funds need to be transferred back to the right place.

“City officials aren’t required to respond to us,” Jenkins said. “But, what we have reported will be in the next audit and there will be follow-ups.”

Mayor Dale Uehling said Tuesday he has “no problem with the state auditor’s findings.”

He said they “didn’t find anything really illegal, just some procedures and processes” that need fine-tuned.

“These were things we realized we needed to make changes,” Uehling said. “We got the auditor’s initial findings and we had to add some additional changes. One was doing solid-waste fees by ordinance rather than resolution, which we agreed to do. Overall, I thought [the auditor’s report] was nothing that serious.”

Uehling said the auditor’s recommendations were “important” and even more so because some Ottumwa citizens had requested them.