Federal Agency: Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: Unknown
Award Period: 03/03/2021 – 12/31/2024
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The award requires a Project and Expenditure Report be submitted by April 30, 2022 and then annually thereafter. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: The annual Project and Expenditure Report was submitted after the reporting due date. There is no review process in place to ensure required reports are filed timely.
Questioned costs: None.
Context: During our testing of the annual report, we noted the report was due April 30, 2023 but was submitted on May 8, 2023, 8 days after the due date.
Cause: Lack of knowledge and training of those managing grants.
Effect: Late reporting could result in a Federal agency requiring funds to be returned or inability to secure future grant funding.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year:
• 3-12-002-023-2022
• 3-12-002-024-2022
• 3-12-002-025-2022
Award Period:
• 1/20/2020-1/20/2024
• 9/13/2022-9/13/2026
• 9/13/2022-9/13/2026
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The City is required to submit formal financial and performance reports on an annual basis using prescribed form SF-425 and formal reimbursement requests on an as needed basis using prescribed form SF-270. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: There is no review process in place to ensure required reports are filed timely, accurately, and in accordance with program guidelines. Two reports were not filed for the year audited.
Questioned costs: None.
Context: Form SF-425 Federal Financial Report is due 90 days after fiscal year end, for each grant open at year end. Six reports were tested during our audit procedures.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: A failure to submit required reports to FAA could result in disciplinary action such as a delay in payments or change in award.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year:
• 3-12-002-023-2022
• 3-12-002-024-2022
• 3-12-002-025-2022
Award Period:
• 1/20/2020-1/20/2024
• 9/13/2022-9/13/2026
• 9/13/2022-9/13/2026
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The City is required to submit formal financial and performance reports on an annual basis using prescribed form SF-425 and formal reimbursement requests on an as needed basis using prescribed form SF-270. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: There is no review process in place to ensure required reports are filed timely, accurately, and in accordance with program guidelines. Two reports were not filed for the year audited.
Questioned costs: None.
Context: Form SF-425 Federal Financial Report is due 90 days after fiscal year end, for each grant open at year end. Six reports were tested during our audit procedures.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: A failure to submit required reports to FAA could result in disciplinary action such as a delay in payments or change in award.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year:
• 3-12-002-023-2022
• 3-12-002-024-2022
• 3-12-002-025-2022
Award Period:
• 1/20/2020-1/20/2024
• 9/13/2022-9/13/2026
• 9/13/2022-9/13/2026
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The City is required to submit formal financial and performance reports on an annual basis using prescribed form SF-425 and formal reimbursement requests on an as needed basis using prescribed form SF-270. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: There is no review process in place to ensure required reports are filed timely, accurately, and in accordance with program guidelines. Two reports were not filed for the year audited.
Questioned costs: None.
Context: Form SF-425 Federal Financial Report is due 90 days after fiscal year end, for each grant open at year end. Six reports were tested during our audit procedures.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: A failure to submit required reports to FAA could result in disciplinary action such as a delay in payments or change in award.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with matching provisions. The City should have internal controls designed to ensure compliance with those provisions.
Condition: The City does not have adequate internal controls designed to document review of matching requirements.
Questioned costs: None.
Context: In a sample of 5 reimbursement requests, there was no documentation that the match calculation was reviewed for 2 items tested.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: Grant match could be incorrectly calculated or reported.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with matching provisions. The City should have internal controls designed to ensure compliance with those provisions.
Condition: The City does not have adequate internal controls designed to document review of matching requirements.
Questioned costs: None.
Context: In a sample of 5 reimbursement requests, there was no documentation that the match calculation was reviewed for 2 items tested.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: Grant match could be incorrectly calculated or reported.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with matching provisions. The City should have internal controls designed to ensure compliance with those provisions.
Condition: The City does not have adequate internal controls designed to document review of matching requirements.
Questioned costs: None.
Context: In a sample of 5 reimbursement requests, there was no documentation that the match calculation was reviewed for 2 items tested.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: Grant match could be incorrectly calculated or reported.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with special tests and provisions. The City should have internal controls designed to ensure compliance with those provisions, including reviewing and monitoring functions outsourced to consultants.
Condition: The City does not have adequate internal controls designed to review the consultant’s monitoring of Davis-Bacon requirements.
Questioned costs: None.
Context: In a sample of 8 certified payrolls, we noted review was performed by the consultant; however, no one at the city reviewed the consultant’s work.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: If the prevailing wage rate is not paid to contracted laborers, it could result in the City being required to return funds to the grantor.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with special tests and provisions. The City should have internal controls designed to ensure compliance with those provisions, including reviewing and monitoring functions outsourced to consultants.
Condition: The City does not have adequate internal controls designed to review the consultant’s monitoring of Davis-Bacon requirements.
Questioned costs: None.
Context: In a sample of 8 certified payrolls, we noted review was performed by the consultant; however, no one at the city reviewed the consultant’s work.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: If the prevailing wage rate is not paid to contracted laborers, it could result in the City being required to return funds to the grantor.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with special tests and provisions. The City should have internal controls designed to ensure compliance with those provisions, including reviewing and monitoring functions outsourced to consultants.
Condition: The City does not have adequate internal controls designed to review the consultant’s monitoring of Davis-Bacon requirements.
Questioned costs: None.
Context: In a sample of 8 certified payrolls, we noted review was performed by the consultant; however, no one at the city reviewed the consultant’s work.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: If the prevailing wage rate is not paid to contracted laborers, it could result in the City being required to return funds to the grantor.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: Unknown
Award Period: 03/03/2021 – 12/31/2024
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The award requires a Project and Expenditure Report be submitted by April 30, 2022 and then annually thereafter. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: The annual Project and Expenditure Report was submitted after the reporting due date. There is no review process in place to ensure required reports are filed timely.
Questioned costs: None.
Context: During our testing of the annual report, we noted the report was due April 30, 2023 but was submitted on May 8, 2023, 8 days after the due date.
Cause: Lack of knowledge and training of those managing grants.
Effect: Late reporting could result in a Federal agency requiring funds to be returned or inability to secure future grant funding.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year:
• 3-12-002-023-2022
• 3-12-002-024-2022
• 3-12-002-025-2022
Award Period:
• 1/20/2020-1/20/2024
• 9/13/2022-9/13/2026
• 9/13/2022-9/13/2026
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The City is required to submit formal financial and performance reports on an annual basis using prescribed form SF-425 and formal reimbursement requests on an as needed basis using prescribed form SF-270. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: There is no review process in place to ensure required reports are filed timely, accurately, and in accordance with program guidelines. Two reports were not filed for the year audited.
Questioned costs: None.
Context: Form SF-425 Federal Financial Report is due 90 days after fiscal year end, for each grant open at year end. Six reports were tested during our audit procedures.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: A failure to submit required reports to FAA could result in disciplinary action such as a delay in payments or change in award.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year:
• 3-12-002-023-2022
• 3-12-002-024-2022
• 3-12-002-025-2022
Award Period:
• 1/20/2020-1/20/2024
• 9/13/2022-9/13/2026
• 9/13/2022-9/13/2026
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The City is required to submit formal financial and performance reports on an annual basis using prescribed form SF-425 and formal reimbursement requests on an as needed basis using prescribed form SF-270. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: There is no review process in place to ensure required reports are filed timely, accurately, and in accordance with program guidelines. Two reports were not filed for the year audited.
Questioned costs: None.
Context: Form SF-425 Federal Financial Report is due 90 days after fiscal year end, for each grant open at year end. Six reports were tested during our audit procedures.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: A failure to submit required reports to FAA could result in disciplinary action such as a delay in payments or change in award.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year:
• 3-12-002-023-2022
• 3-12-002-024-2022
• 3-12-002-025-2022
Award Period:
• 1/20/2020-1/20/2024
• 9/13/2022-9/13/2026
• 9/13/2022-9/13/2026
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The City is required to submit formal financial and performance reports on an annual basis using prescribed form SF-425 and formal reimbursement requests on an as needed basis using prescribed form SF-270. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: There is no review process in place to ensure required reports are filed timely, accurately, and in accordance with program guidelines. Two reports were not filed for the year audited.
Questioned costs: None.
Context: Form SF-425 Federal Financial Report is due 90 days after fiscal year end, for each grant open at year end. Six reports were tested during our audit procedures.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: A failure to submit required reports to FAA could result in disciplinary action such as a delay in payments or change in award.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with matching provisions. The City should have internal controls designed to ensure compliance with those provisions.
Condition: The City does not have adequate internal controls designed to document review of matching requirements.
Questioned costs: None.
Context: In a sample of 5 reimbursement requests, there was no documentation that the match calculation was reviewed for 2 items tested.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: Grant match could be incorrectly calculated or reported.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with matching provisions. The City should have internal controls designed to ensure compliance with those provisions.
Condition: The City does not have adequate internal controls designed to document review of matching requirements.
Questioned costs: None.
Context: In a sample of 5 reimbursement requests, there was no documentation that the match calculation was reviewed for 2 items tested.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: Grant match could be incorrectly calculated or reported.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with matching provisions. The City should have internal controls designed to ensure compliance with those provisions.
Condition: The City does not have adequate internal controls designed to document review of matching requirements.
Questioned costs: None.
Context: In a sample of 5 reimbursement requests, there was no documentation that the match calculation was reviewed for 2 items tested.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: Grant match could be incorrectly calculated or reported.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with special tests and provisions. The City should have internal controls designed to ensure compliance with those provisions, including reviewing and monitoring functions outsourced to consultants.
Condition: The City does not have adequate internal controls designed to review the consultant’s monitoring of Davis-Bacon requirements.
Questioned costs: None.
Context: In a sample of 8 certified payrolls, we noted review was performed by the consultant; however, no one at the city reviewed the consultant’s work.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: If the prevailing wage rate is not paid to contracted laborers, it could result in the City being required to return funds to the grantor.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with special tests and provisions. The City should have internal controls designed to ensure compliance with those provisions, including reviewing and monitoring functions outsourced to consultants.
Condition: The City does not have adequate internal controls designed to review the consultant’s monitoring of Davis-Bacon requirements.
Questioned costs: None.
Context: In a sample of 8 certified payrolls, we noted review was performed by the consultant; however, no one at the city reviewed the consultant’s work.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: If the prevailing wage rate is not paid to contracted laborers, it could result in the City being required to return funds to the grantor.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with special tests and provisions. The City should have internal controls designed to ensure compliance with those provisions, including reviewing and monitoring functions outsourced to consultants.
Condition: The City does not have adequate internal controls designed to review the consultant’s monitoring of Davis-Bacon requirements.
Questioned costs: None.
Context: In a sample of 8 certified payrolls, we noted review was performed by the consultant; however, no one at the city reviewed the consultant’s work.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: If the prevailing wage rate is not paid to contracted laborers, it could result in the City being required to return funds to the grantor.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.