FAC Explorer

Finding 1228481 (2022-014)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2026-08-31
Audit: 410134
Organization: CITY OF HAMBURG (IA)
Auditor: IOWA AUDITOR OF STATE

AI Summary

  • Answer: The City failed to keep collection, deposit, and recordkeeping functions separate for receipts.
  • Trend: This issue affects compliance with federal program requirements and increases the risk of errors or fraud.
  • List: Recommend implementing clear separation of duties and regular audits to ensure proper handling of receipts.

Finding Text

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

Corrective Action Plan

We will implement procedures by which journal entries and reconciliations are reviewed by the Mayor or a Council member.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1228475 2022-011
    Material Weakness Repeat
  • 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
  • 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