FAC Explorer

Finding 1228490 (2022-018)

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: The SF-425 Federal Financial Reports for FY ending June 30, 2022, were submitted without independent review and approval by City officials.
  • Impacted Requirements: Compliance with financial reporting standards and internal controls was not met.
  • Recommended Follow-up: Ensure future reports are independently reviewed and approved by the appropriate City officials before submission.

Finding Text

The SF-425 Federal Financial Reports for the fiscal year ended June 30, 2022 were submitted to the Iowa Department of Homeland Security and Emergency Managment by the City. However, these reports were not independently reviewed an approved by City officials.

Corrective Action Plan

We will institute a policy whereby all federal financial reports are reviewed before submission by the Mayor or a Council member.

Categories

Reporting

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
  • 1228489 2022-017
    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