FAC Explorer

Finding 1228484 (2022-015)

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 necessary documentation for compliance with grant requirements.
  • Trend: This issue highlights ongoing challenges in maintaining proper records for federal grant compliance.
  • List: Follow up by ensuring documentation for allowable costs and performance periods is in place and regularly reviewed.

Finding Text

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.

Corrective Action Plan

We will estalish 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.

Categories

Allowable Costs / Cost Principles Period of Performance

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
  • 1228481 2022-014
    Material Weakness Repeat
  • 1228482 2022-015
    Material Weakness Repeat
  • 1228483 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