Finding 1228475 (2022-011)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2026-08-31

Audit: 410134

Organization: CITY OF HAMBURG (IA)

Auditor: IOWA AUDITOR OF STATE

AI Summary

Answer: Two invoices for $27,900 were submitted but not paid by the City.
Trend: This raises concerns about the invoicing and payment process.
List: Follow up to confirm payment status and review invoicing procedures.

Finding Text

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.

Corrective Action Plan

The City will research and document the discrepancy, and contact the Iowa Department of Homeland Security and Emergency Management to determine the disposition.

Other Findings in this Audit

1228476 2022-012

Material Weakness Repeat
1228477 2022-012

Material Weakness Repeat
1228478 2022-013

Material Weakness Repeat
1228479 2022-014

Material Weakness Repeat
1228480 2022-014

Material Weakness Repeat
1228481 2022-014

Material Weakness Repeat
1228482 2022-015

Material Weakness Repeat
1228483 2022-015

Material Weakness Repeat
1228484 2022-015

Material Weakness Repeat
1228485 2022-016

Material Weakness Repeat
1228486 2022-016

Material Weakness Repeat
1228487 2022-016

Material Weakness Repeat
1228488 2022-017

Material Weakness Repeat
1228489 2022-017

Material Weakness Repeat
1228490 2022-018

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
97.039	HAZARD MITIGATION GRANT	$1.06M
14.228	COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII	$640,405
10.763	EMERGENCY COMMUNITY WATER ASSISTANCE GRANTS	$537,788
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$401,701
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$4,875