Audit 410134

Two invoices totaling $27,900 were submitted to Iowa Department of Homeland Security and Emergency Management for reimbursement. However, there is no record of these invoices ever being paid by the City.

For two of twenty-nine disbursements tested for AL#14.228 for compliance with federal requirements, the cost was incurred outside of the period of performance.

A review of the City's records identified three instances where the city received funds more than five days before they disbursed those funds.

The City did not properly segregate collection, deposit and recordkeeping for reciepts, including those related to federal programs.

As the primary recipient of HMGP and CDBG-DR grants, the City is responsible to ensure compliance with the requirements of the Uniform Guidance. SWIPCO monitored the HMGP and CDBG-DR grants to ensure compliance with the requirements of the Uniform Guidance. However, the City did not maintain documentation indicating requirements for allowable costs and period of performance, among other requirements, were met.

For all nineteen disbursements tested for AL #97.039 for compliance with federal requirements, the invoices were not cancelled to prevent reuse. In addition, for twenty of twenty-nine disbursements tested for AL #14.228 for compliance with federal requirements, the invoices were not cancelled to prevent reuse.

For ten of the twenty-nine disbursements tested for AL#14.228 for compliance with federal requirements, the disbursement was not approved by the City council.

The SF-425 Federal Financial Reports for the fiscal year ended June 30, 2022 were submitted to the Iowa Department of Homeland Security and Emergency Managment by the City. However, these reports were not independently reviewed an approved by City officials.