Department of Transportation Federal Financial Assistance Listing 20.106 Airport Improvement Grant 3-16-0018-044-2018, 3-16-0018-045-2019, 3-16-0018-046-2019, 3-16-0018-047-2020, 3-16-0018-050-2021, 3-16-0018-051-2021, 3-16-0018-052-2021 Compliance Requirement - Reporting Type of Finding ? Significant Deficiency in Internal Control Over Compliance Criteria: There is a general expectation that required reports are submitted to FAA timely, and that the reports are reviewed by the appropriate level of management before submission to FAA. Condition: During our testing of the required reporting of Forms SF 271-2021 and SF 425-2021, we noted that all of the annual reports due December 31, 2022, were filed late. In addition, three of the SF 425-2001 reports were not reviewed before submission. Cause: During this period, there was a changeover in management which caused the filings to be submitted late. This also created a situation were not all of the reports were reviewed before being submitted. Effect: The reports were submitted to and accepted by FAA, but they were late and not all of the reports were reviewed for accuracy before being submitted. Questioned Costs: None reported Context/Sampling: 100% of the required filings were tested Repeat Finding from Prior Year(s): No Recommendation: Processes should be in place and well documented so that future changeovers in management does not cause a disruption the preparation, review, and submission of the required reports. Views of Responsible Officials: Management agrees with the finding.
Department of Transportation Federal Financial Assistance Listing 20.106 Airport Improvement Grant 3-16-0018-044-2018, 3-16-0018-045-2019, 3-16-0018-046-2019, 3-16-0018-047-2020, 3-16-0018-050-2021, 3-16-0018-051-2021, 3-16-0018-052-2021 Compliance Requirement - Reporting Type of Finding ? Significant Deficiency in Internal Control Over Compliance Criteria: There is a general expectation that required reports are submitted to FAA timely, and that the reports are reviewed by the appropriate level of management before submission to FAA. Condition: During our testing of the required reporting of Forms SF 271-2021 and SF 425-2021, we noted that all of the annual reports due December 31, 2022, were filed late. In addition, three of the SF 425-2001 reports were not reviewed before submission. Cause: During this period, there was a changeover in management which caused the filings to be submitted late. This also created a situation were not all of the reports were reviewed before being submitted. Effect: The reports were submitted to and accepted by FAA, but they were late and not all of the reports were reviewed for accuracy before being submitted. Questioned Costs: None reported Context/Sampling: 100% of the required filings were tested Repeat Finding from Prior Year(s): No Recommendation: Processes should be in place and well documented so that future changeovers in management does not cause a disruption the preparation, review, and submission of the required reports. Views of Responsible Officials: Management agrees with the finding.
Department of Transportation Federal Financial Assistance Listing 20.106 Airport Improvement Grant 3-16-0018-044-2018, 3-16-0018-045-2019, 3-16-0018-046-2019, 3-16-0018-047-2020, 3-16-0018-050-2021, 3-16-0018-051-2021, 3-16-0018-052-2021 Compliance Requirement - Reporting Type of Finding ? Significant Deficiency in Internal Control Over Compliance Criteria: There is a general expectation that required reports are submitted to FAA timely, and that the reports are reviewed by the appropriate level of management before submission to FAA. Condition: During our testing of the required reporting of Forms SF 271-2021 and SF 425-2021, we noted that all of the annual reports due December 31, 2022, were filed late. In addition, three of the SF 425-2001 reports were not reviewed before submission. Cause: During this period, there was a changeover in management which caused the filings to be submitted late. This also created a situation were not all of the reports were reviewed before being submitted. Effect: The reports were submitted to and accepted by FAA, but they were late and not all of the reports were reviewed for accuracy before being submitted. Questioned Costs: None reported Context/Sampling: 100% of the required filings were tested Repeat Finding from Prior Year(s): No Recommendation: Processes should be in place and well documented so that future changeovers in management does not cause a disruption the preparation, review, and submission of the required reports. Views of Responsible Officials: Management agrees with the finding.
Department of Transportation Federal Financial Assistance Listing 20.106 Airport Improvement Grant 3-16-0018-044-2018, 3-16-0018-045-2019, 3-16-0018-046-2019, 3-16-0018-047-2020, 3-16-0018-050-2021, 3-16-0018-051-2021, 3-16-0018-052-2021 Compliance Requirement - Reporting Type of Finding ? Significant Deficiency in Internal Control Over Compliance Criteria: There is a general expectation that required reports are submitted to FAA timely, and that the reports are reviewed by the appropriate level of management before submission to FAA. Condition: During our testing of the required reporting of Forms SF 271-2021 and SF 425-2021, we noted that all of the annual reports due December 31, 2022, were filed late. In addition, three of the SF 425-2001 reports were not reviewed before submission. Cause: During this period, there was a changeover in management which caused the filings to be submitted late. This also created a situation were not all of the reports were reviewed before being submitted. Effect: The reports were submitted to and accepted by FAA, but they were late and not all of the reports were reviewed for accuracy before being submitted. Questioned Costs: None reported Context/Sampling: 100% of the required filings were tested Repeat Finding from Prior Year(s): No Recommendation: Processes should be in place and well documented so that future changeovers in management does not cause a disruption the preparation, review, and submission of the required reports. Views of Responsible Officials: Management agrees with the finding.