Finding 1228477 (2022-012)

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

Issue: Two out of twenty-nine disbursements for AL#14.228 were made outside the allowed time frame.
Trend: This indicates a potential pattern of non-compliance with federal timing requirements.
Follow-up: Review all disbursements for AL#14.228 to ensure compliance and prevent future occurrences.

Finding Text

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.

Corrective Action Plan

We will establish a procedure by which review of invoices for grant-funded expenses will include compliance with allowable expenses and period of performance and note it on the invoice.

Other Findings in this Audit

1228475 2022-011

Material Weakness Repeat
1228476 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