HUD Report - Audit review
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U,S. Department of Housing and Urban Development
Nebraska State Office
Executive Tower Centre
10909 Mill Valley Road
Omaha, Nebraska 68154-3955
February I, 2005
Honorable Terrence M. Duggan
Mayor of Dubuque
City Hall
50 West 13th Street
Dubuque, IA 520001-4864
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Dear Mayor Duggan:
We have reviewed the City of Dubuque's audit report for the period July I, 2003 through
June 30, 2004. There was one finding related to the Department of Housing and Urban
Development (HUD) program.
Finding III-A-04 - Segregation of Duties - The City has not segregated accounts payable
disbursement functions, general checking account bank reconciliation functions, and journal
entry posting functions. The City's response was to assign the general checking account bank
reconciliation to another Finance Department personnel who does not perform accounts payable
or journal entry posting functions. The response is sufficient to clear the finding_
With this finding cleared, we consider this audit report closed for our purposes_
If you have any questions, please contact Ms. Kim Radice, Community Planning and
Development Representative at 402-492-3190_
Sincerely,
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Patricia M. McCauley
Director
Community Planning and
Development Division
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cc:
Mr. David Harris
Mr. Bill Baum