Audit 21061

Criteria: Proper oversight, review procedures and controls should be established to ensure the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) are accurate and adequately supported. Condition: Amounts reported on the original SEFA were incomplete and did not include all year end accruals. Cause: There was a lack of review of the SEFA and supporting documentation resulting in errors in the original SEFA. Effect: Corrections were required to revise the amounts reported on the SEFA. A lack of controls can result in errors not being caught in a timely manner. Identification as a Repeat Finding: This finding was reported in the prior year as finding 2021-002. Recommendations: The City should establish oversight and review procedures to ensure the amounts reported on the SEFA are accurate and adequately support. Views of responsible officials: The Finance Department experienced a number of vacancies caused by an unfilled vacant position, a position on family leave (currently Capital Grants Accountant), and retirements. Once key positions are filled, the process will be to have another person review the SEFA report and supporting documentation to reduce the risk of errors.

Criteria: Proper oversight, review procedures and controls should be established to ensure the reports submitted are accurate. Condition: Amounts reported on the Request for Advance or Reimbursement and Federal Financial Report submitted for AIP29, project #17023, were incorrect. Cause: The review process was ineffective, and errors were not identified prior to submission of the reports. Effect: The City corrected the reports after the original submission but ineffectively designed internal controls resulted in errors not being caught in a timely manner. Questioned Costs: None Recommendations: The City should establish oversight and review procedures to ensure the amounts reported on the reports are accurate and adequately support. Views of responsible officials: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervisor of the project. The Capital Projects Accountant will then also review the Request for Advance or Reimbursement and supporting documentation before submission for reimbursement.

Criteria: Proper oversight, review procedures and controls should be established to ensure the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) are accurate and adequately supported. Condition: Amounts reported on the original SEFA were incomplete and did not include all year end accruals. Cause: There was a lack of review of the SEFA and supporting documentation resulting in errors in the original SEFA. Effect: Corrections were required to revise the amounts reported on the SEFA. A lack of controls can result in errors not being caught in a timely manner. Identification as a Repeat Finding: This finding was reported in the prior year as finding 2021-002. Recommendations: The City should establish oversight and review procedures to ensure the amounts reported on the SEFA are accurate and adequately support. Views of responsible officials: The Finance Department experienced a number of vacancies caused by an unfilled vacant position, a position on family leave (currently Capital Grants Accountant), and retirements. Once key positions are filled, the process will be to have another person review the SEFA report and supporting documentation to reduce the risk of errors.

Criteria: Proper oversight, review procedures and controls should be established to ensure the reports submitted are accurate. Condition: Amounts reported on the Request for Advance or Reimbursement and Federal Financial Report submitted for AIP29, project #17023, were incorrect. Cause: The review process was ineffective, and errors were not identified prior to submission of the reports. Effect: The City corrected the reports after the original submission but ineffectively designed internal controls resulted in errors not being caught in a timely manner. Questioned Costs: None Recommendations: The City should establish oversight and review procedures to ensure the amounts reported on the reports are accurate and adequately support. Views of responsible officials: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervisor of the project. The Capital Projects Accountant will then also review the Request for Advance or Reimbursement and supporting documentation before submission for reimbursement.