A state audit has recommended procedural changes for the Hawkeye Express, a train that takes Iowa football fans to Kinnick Stadium.
The audit, which was released on Friday, came on the heels of the university's firing of an athletics department accountant in November.
An audit performed by the university last year reported that revenue from ticket sales in 2011 unexpectedly dropped by an estimated $66,000.
That's despite an increase in ridership for the Hawkeye Express, which allows fans to park and ride roughly four miles to the stadium.
State auditor Mary Mosiman found just over $74,000 in undeposited collections stretching across three games.
The state report recommends that school officials strengthen internal controls, reconcile ticket sales with deposits and improve cash handling procedures.