FAC Explorer

Audit 293540

FY End
2022-12-31
Total Expended
$4.05M
Findings
22
Programs
13
Organization: City of Lebanon (NH)
Year: 2022 Accepted: 2024-03-05
Auditor: Plodzik & Sanderson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372246 2022-001 Significant Deficiency Yes N
372247 2022-001 Significant Deficiency Yes N
372248 2022-001 Significant Deficiency Yes N
372249 2022-001 Significant Deficiency Yes N
372250 2022-001 Significant Deficiency Yes N
372251 2022-001 Significant Deficiency Yes N
372252 2022-001 Significant Deficiency Yes N
372253 2022-001 Significant Deficiency Yes N
372254 2022-001 Significant Deficiency Yes N
372255 2022-001 Significant Deficiency Yes N
372256 2022-001 Significant Deficiency Yes N
948688 2022-001 Significant Deficiency Yes N
948689 2022-001 Significant Deficiency Yes N
948690 2022-001 Significant Deficiency Yes N
948691 2022-001 Significant Deficiency Yes N
948692 2022-001 Significant Deficiency Yes N
948693 2022-001 Significant Deficiency Yes N
948694 2022-001 Significant Deficiency Yes N
948695 2022-001 Significant Deficiency Yes N
948696 2022-001 Significant Deficiency Yes N
948697 2022-001 Significant Deficiency Yes N
948698 2022-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $915,890 Yes 0
20.106 Airport Improvement Program $816,345 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $433,354 - 0
20.205 Highway Planning and Construction $63,761 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $60,000 - 0
20.600 State and Community Highway Safety $22,838 - 0
20.219 Recreational Trails Program $14,567 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $11,312 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $8,000 - 0
93.069 Public Health Emergency Preparedness $5,116 - 0
21.019 Coronavirus Relief Fund $3,950 - 0
97.044 Assistance to Firefighters Grant $1,425 - 0
16.607 Bulletproof Vest Partnership Program $787 - 0

Contacts

Name Title Type
ELDLFBGFAK81 Vicki Lee Auditee
6034880682 Michael Campo Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City of Lebanon has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the City of Lebanon under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Lebanon, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City of Lebanon.
Title: Note 4. Coronavirus State and Local Fiscal Recovery Funds Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City of Lebanon has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The City was allotted a total of $1,429,118 in federal funds as a non-entitlement unit from the American Rescue Plan Act (ARPA) which was received in two equal payments. The City of Lebanon had a library renovation project that began in fiscal year 2021 which was originally planned to be funded through non-federal means. In fiscal year 2022, the City earmarked $900,000 in Coronavirus State and Local Fiscal Recovery Funds – Direct Funding to be used for the library renovation project under expense category 6.1 Revenue Replacement. Of the $915,890 reported on Schedule II, $900,000 represented expenditures incurred in fiscal year 2021, but not earmarked until fiscal year 2022.
Title: Note 5. COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City of Lebanon has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Non-federal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s project worksheet (PW), and (2) the nonfederal entity has incurred the eligible expenditures. Federal awards expended in years subsequent to the fiscal year in which the PW is approved are to be recorded on the nonfederal entity’s SEFA in those subsequent years. The $11,312 reported for COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), ALN 97.036, represents expenditures occurred in prior years that were approved by FEMA during fiscal year 2022.

Finding Details

Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2022-001
Lack of Documented Use of Airport Revenue Policy (Significant Deficiency) Federal Agency: Department of Transportation Cluster/Program: Airport Improvement Program Assistance Listing Number: 20.106 Passed-through Identification: #3-33-0010-059-2019, #3-33-0010-062-2020, #3-33-0010-064-2021, #3-33-0010-065-2021, #3-33-0010-066-2021, #3-33-0010-067-2021, #3-33-0010-068-2021, #3-33-0010-069-2022, and #3-33-0010-070-2022 Compliance Requirement: Special Test and Provision – Revenue Diversion Type of Finding: Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the City, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In addition, the requirements of the program states that the use of airport revenues generated by a public airport must be expended for the capital or operating costs for the airport. The Federal Aviation Administrator issued a notice titled “Policies and Procedures Concerning the Generation and Use of Airport Revenue” which contains definitions, and unlawful revenue diversion, example of airport revenue, and describes permitted and prohibited uses of airport revenue. Condition: During our review of the program, the City does not have a policy over the use of airport revenues. Cause: The City has not documented a use of airport revenue policy that complies with the Code of Federal Regulations (CFR) or the Federal program. Effect: Lack of a formal, documented policy may result in inappropriate use of revenues that may not be in compliance with federal standards. Questioned Costs: None Identification as Repeat Finding: As identified in Schedule III, Summary Schedule of Prior Audit Findings, this is a repeat of finding 2021-002. Recommendation: We recommend that the City formally establish and implement a policy over the use of airport revenues to ensure compliance with Federal regulations. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.