Finding 1228489 (2022-017)

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: 10 out of 29 disbursements for AL#14.228 lacked City council approval.
Trend: This indicates a potential pattern of non-compliance with federal approval requirements.
List: Follow up by reviewing all disbursements for proper approvals and ensure future compliance with federal regulations.

Finding Text

For ten of the twenty-nine disbursements tested for AL#14.228 for compliance with federal requirements, the disbursement was not approved by the City council.

Corrective Action Plan

Currently, requests for reimbursement and the associated invoices are reviewed by the City council before submission.

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
1228487 2022-016

Material Weakness Repeat
1228488 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