HUD review City's audit CDBGU.S. Department of Housing and Urban Develo~rn~t~'~
Nebraska State Office
Executive Tower Centre
10909 Mill Valley Road
Omaha, Nebraska 68154-3955
Febma~ 1, 2001
Honorable Terrence M. Duggan
Mayor of Dubuque
City Hall
50 West 13~ St.
Dubuque, IA 520014864
Dear Mayor Duggan:
We have reviewed the city's audit report for the period July 1, 1999, through June 30, 2000.
The report contains the following finding relating to the Community Development Block Grant
(CDBG) program:
Finding No. III-B-00: Segregation of Duties over Federal Revenues. The City Finance Depamnent
did not properly segregate custody, record keeping, and reconciling functions for revenues, including those
related to federal programs.
The City's response that the Finance Department management is in the process of reviewing job
responsibilities of all finance personnel, with segregation of duties being the main focus of this review' is
sufficient to clear this finding.
Questions regarding the audit should be directed to Mr. Barry Linstrom, Financial Analyst, at
402/492-3161.
Sincerely,
/s/ Gregory A. Bevirt
Director
Community Planning and
Development Division
cc:
Pam Myhre
David Harris