U.S. Treasury Department Federal Financial Assistance Listing 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Reporting
Material Weakness in Internal Control over Compliance
Criteria:
Non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.329). They also may be required to submit special reports as required by the terms and conditions of the federal award. For the Coronavirus State and Local Fiscal Recovery Funds, the City is required to submit the Project and Expenditure Report quarterly.
Condition: We noted that while the City submitted the reports as required, the reports contained errors including incorrect amounts and reporting information on the incorrect line items.
Cause:
The City did not have processes in place to ensure that amounts and information being reported to the Treasury contained accurate and complete information, and that the information being reported was on the correct line.
Effect:
The City submitted inaccurate reports to Treasury. While the City ultimately corrected the reports with their final annual report submission, the timing of the corrected report was outside the Treasury allowed timeframe of 60 days after the report.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used as 100% of the reports that were required to be submitted were tested.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review their current practices and procedures for federal compliance reporting to ensure that the information being reported is complete and accurate.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Treasury Department Federal Financial Assistance Listing 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Reporting
Material Weakness in Internal Control over Compliance
Criteria:
Non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.329). They also may be required to submit special reports as required by the terms and conditions of the federal award. For the Coronavirus State and Local Fiscal Recovery Funds, the City is required to submit the Project and Expenditure Report quarterly.
Condition: We noted that while the City submitted the reports as required, the reports contained errors including incorrect amounts and reporting information on the incorrect line items.
Cause:
The City did not have processes in place to ensure that amounts and information being reported to the Treasury contained accurate and complete information, and that the information being reported was on the correct line.
Effect:
The City submitted inaccurate reports to Treasury. While the City ultimately corrected the reports with their final annual report submission, the timing of the corrected report was outside the Treasury allowed timeframe of 60 days after the report.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used as 100% of the reports that were required to be submitted were tested.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review their current practices and procedures for federal compliance reporting to ensure that the information being reported is complete and accurate.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Department of Transportation; U.S. Treasury Department Federal Financial Assistance Listings 20.507
Federal Transit Cluster
FTA 5307 CARES Act 2020 – Agreement #CA-17, ID-2021-027
Federal Financial Assistance Listings 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance
Criteria:
Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition:
We noted that while the City does have a purchasing policy, elements required by Uniform Guidance are absent from the policy. This created a situation where the City did not verify vendors were not suspended or debarred before entering into contract with that vendor. In addition, elements that are required to be included in contracts with vendors who are paid using federal monies were missing from the contracts.
Cause:
The City had not reviewed its procurement policy to ensure that the policy and contracts included the provisions that were required by the Uniform Guidance.
Effect:
While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the City to enter into covered transactions that are not compliant with federal regulations.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used to test compliance of the Policy.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review the applicable provisions of the CFR to ensure their written procurement policy is compliant with Uniform Guidance requirements.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Department of Transportation; U.S. Treasury Department Federal Financial Assistance Listings 20.507
Federal Transit Cluster
FTA 5307 CARES Act 2020 – Agreement #CA-17, ID-2021-027
Federal Financial Assistance Listings 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance
Criteria:
Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition:
We noted that while the City does have a purchasing policy, elements required by Uniform Guidance are absent from the policy. This created a situation where the City did not verify vendors were not suspended or debarred before entering into contract with that vendor. In addition, elements that are required to be included in contracts with vendors who are paid using federal monies were missing from the contracts.
Cause:
The City had not reviewed its procurement policy to ensure that the policy and contracts included the provisions that were required by the Uniform Guidance.
Effect:
While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the City to enter into covered transactions that are not compliant with federal regulations.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used to test compliance of the Policy.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review the applicable provisions of the CFR to ensure their written procurement policy is compliant with Uniform Guidance requirements.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Department of Transportation; U.S. Treasury Department Federal Financial Assistance Listings 20.507
Federal Transit Cluster
FTA 5307 CARES Act 2020 – Agreement #CA-17, ID-2021-027
Federal Financial Assistance Listings 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance
Criteria:
Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition:
We noted that while the City does have a purchasing policy, elements required by Uniform Guidance are absent from the policy. This created a situation where the City did not verify vendors were not suspended or debarred before entering into contract with that vendor. In addition, elements that are required to be included in contracts with vendors who are paid using federal monies were missing from the contracts.
Cause:
The City had not reviewed its procurement policy to ensure that the policy and contracts included the provisions that were required by the Uniform Guidance.
Effect:
While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the City to enter into covered transactions that are not compliant with federal regulations.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used to test compliance of the Policy.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review the applicable provisions of the CFR to ensure their written procurement policy is compliant with Uniform Guidance requirements.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Treasury Department Federal Financial Assistance Listing 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Reporting
Material Weakness in Internal Control over Compliance
Criteria:
Non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.329). They also may be required to submit special reports as required by the terms and conditions of the federal award. For the Coronavirus State and Local Fiscal Recovery Funds, the City is required to submit the Project and Expenditure Report quarterly.
Condition: We noted that while the City submitted the reports as required, the reports contained errors including incorrect amounts and reporting information on the incorrect line items.
Cause:
The City did not have processes in place to ensure that amounts and information being reported to the Treasury contained accurate and complete information, and that the information being reported was on the correct line.
Effect:
The City submitted inaccurate reports to Treasury. While the City ultimately corrected the reports with their final annual report submission, the timing of the corrected report was outside the Treasury allowed timeframe of 60 days after the report.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used as 100% of the reports that were required to be submitted were tested.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review their current practices and procedures for federal compliance reporting to ensure that the information being reported is complete and accurate.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Treasury Department Federal Financial Assistance Listing 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Reporting
Material Weakness in Internal Control over Compliance
Criteria:
Non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.329). They also may be required to submit special reports as required by the terms and conditions of the federal award. For the Coronavirus State and Local Fiscal Recovery Funds, the City is required to submit the Project and Expenditure Report quarterly.
Condition: We noted that while the City submitted the reports as required, the reports contained errors including incorrect amounts and reporting information on the incorrect line items.
Cause:
The City did not have processes in place to ensure that amounts and information being reported to the Treasury contained accurate and complete information, and that the information being reported was on the correct line.
Effect:
The City submitted inaccurate reports to Treasury. While the City ultimately corrected the reports with their final annual report submission, the timing of the corrected report was outside the Treasury allowed timeframe of 60 days after the report.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used as 100% of the reports that were required to be submitted were tested.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review their current practices and procedures for federal compliance reporting to ensure that the information being reported is complete and accurate.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
2023-004 U.S. Department of Transportation Federal Financial Assistance Listing 20.106
Airport Improvement Grant
3-16-0018-048-2020, 3-16-0018-049-2021, 3-16-0018-054-2021, 3-16-0018-055-2021, 3-16-0018-056-2022
Compliance Requirement - Reporting
Significant Deficiency in Internal Control over Compliance
Criteria:
2 CFR §200.328, Financial Reporting, mandates that information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances.
Condition:
During our testing of the required annual reports, SF-425 report, it was noted some of the annual reports required to be submitted by December 31, 2022, were submitted late on January 3, 2023.
Cause:
During the period under audit, there was a changeover in personnel at the airport, including the individual who was responsible for reviewing and submitting the reports.
Effect:
The reports were submitted to and accepted by the FAA; however, they were late.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used. 100% of the required reports were tested. Of the 11 reports required to be submitted by December 31, 2022, 5 of them were late.
Repeat Finding from Prior Year(s):
Yes, 2022-001
Recommendation:
The City should review its current policies and processes to ensure that the controls operate effectively, even in the event of a change in personnel.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Department of Transportation; U.S. Treasury Department Federal Financial Assistance Listings 20.507
Federal Transit Cluster
FTA 5307 CARES Act 2020 – Agreement #CA-17, ID-2021-027
Federal Financial Assistance Listings 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance
Criteria:
Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition:
We noted that while the City does have a purchasing policy, elements required by Uniform Guidance are absent from the policy. This created a situation where the City did not verify vendors were not suspended or debarred before entering into contract with that vendor. In addition, elements that are required to be included in contracts with vendors who are paid using federal monies were missing from the contracts.
Cause:
The City had not reviewed its procurement policy to ensure that the policy and contracts included the provisions that were required by the Uniform Guidance.
Effect:
While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the City to enter into covered transactions that are not compliant with federal regulations.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used to test compliance of the Policy.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review the applicable provisions of the CFR to ensure their written procurement policy is compliant with Uniform Guidance requirements.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Department of Transportation; U.S. Treasury Department Federal Financial Assistance Listings 20.507
Federal Transit Cluster
FTA 5307 CARES Act 2020 – Agreement #CA-17, ID-2021-027
Federal Financial Assistance Listings 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance
Criteria:
Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition:
We noted that while the City does have a purchasing policy, elements required by Uniform Guidance are absent from the policy. This created a situation where the City did not verify vendors were not suspended or debarred before entering into contract with that vendor. In addition, elements that are required to be included in contracts with vendors who are paid using federal monies were missing from the contracts.
Cause:
The City had not reviewed its procurement policy to ensure that the policy and contracts included the provisions that were required by the Uniform Guidance.
Effect:
While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the City to enter into covered transactions that are not compliant with federal regulations.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used to test compliance of the Policy.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review the applicable provisions of the CFR to ensure their written procurement policy is compliant with Uniform Guidance requirements.
Views of Responsible Officials:
The City concurs with the auditor’s findings.
U.S. Department of Transportation; U.S. Treasury Department Federal Financial Assistance Listings 20.507
Federal Transit Cluster
FTA 5307 CARES Act 2020 – Agreement #CA-17, ID-2021-027
Federal Financial Assistance Listings 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Compliance Requirement – Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance
Criteria:
Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition:
We noted that while the City does have a purchasing policy, elements required by Uniform Guidance are absent from the policy. This created a situation where the City did not verify vendors were not suspended or debarred before entering into contract with that vendor. In addition, elements that are required to be included in contracts with vendors who are paid using federal monies were missing from the contracts.
Cause:
The City had not reviewed its procurement policy to ensure that the policy and contracts included the provisions that were required by the Uniform Guidance.
Effect:
While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the City to enter into covered transactions that are not compliant with federal regulations.
Questioned Costs:
None reported.
Context/Sampling:
Sampling was not used to test compliance of the Policy.
Repeat Finding from Prior Year(s):
No
Recommendation:
The City should review the applicable provisions of the CFR to ensure their written procurement policy is compliant with Uniform Guidance requirements.
Views of Responsible Officials:
The City concurs with the auditor’s findings.