FAC Explorer

Finding 1228487 (2022-016)

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

  • Issue: Invoices for disbursements were not cancelled, risking reuse.
  • Trend: This problem was found in both AL #97.039 and AL #14.228 disbursements.
  • Follow-up: Implement a process to ensure all invoices are cancelled after payment to enhance compliance.

Finding Text

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.

Corrective Action Plan

Invoices for grant-funded expenditures are stamped with"Payment Approved/Invoice Cancelled" and initialed and dated upon review by the Mayor or 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
  • 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
  • 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