Finding 1240741 (2023-011)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2026-10-20

Audit: 415117

Organization: CITY OF HAMBURG (IA)

Auditor: IOWA AUDITOR OF STATE

AI Summary

Answer: The City failed to properly separate duties for handling receipts, which includes collection, deposit, and recordkeeping.
Trend: This issue indicates a recurring problem with internal controls, particularly in managing federal program funds.
List: Immediate steps should be taken to implement proper segregation of duties to enhance accountability and reduce risk.

Finding Text

Segregation of Duties – The City did not properly segregate collection, deposit and recordkeeping for receipts, including those related to federal programs. See item 2023-001.

Corrective Action Plan

The City will implement procedures to comply with segregation of duties to the best of our ability with limited staff. The City will utilize Council Members, the Mayor and CPA, when possible, to segregate duties.

Other Findings in this Audit

1240739 2023-011

Material Weakness Repeat
1240740 2023-011

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.228	COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII	$1.55M
10.763	EMERGENCY COMMUNITY WATER ASSISTANCE GRANTS	$299,013
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$139,610
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$70,392
97.039	HAZARD MITIGATION GRANT	$58,963