Audit 354950

U.S. Department of Transportation – AL #20.106 Airport Improvement Program – Reporting Grant Award: 3-38-0022-064-2022 Criteria The Authority is required to submit payment requests using the DOT Electronic Grants payment system, Delphi e-Invoicing. These requests must meet the standards described in 2 CFR ss 200.302 and 200.305. Additionally, Authority is required to submit annual SF-425 reports within 90 days of the end of the federal fiscal year. Condition During review of submitted Request for Reimbursements and Outlay reports, it was noted that one request submitted was not accurately prepared as there was one instance in which the amount requested was greater than invoice documentation, additionally the request included a request for reimbursement of AIP ineligible costs. As of December 31, 2024 no funds have been returned to U.S. DOT. It was also noted that multiple annual SF-425 reports were submitted late. Questioned Costs N/A Context We reviewed the project financial summary for two of the 19 requests submitted during 2024 and SF-425 reports for all open grants. Cause Employee oversight. Effect The Authority could have had federal funding delayed or reduced. Recommendation We recommend that the Authority implement internal controls to ensure all reporting is accurately filed. Repeat Finding Yes. Prior audit finding 2023-003. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

U.S. Department of Department of Transportation – AL #20.106 Airport Improvement Program – Allowable Costs Grant Award: 3-38-0022-062-2022 Criteria The Authority is required to ensure costs charged to the AIP program comply with the cost principles at 2 CFR 200, Subpart E, and the AIP handbook. Condition During review of costs charged to the AIP program, it was noted that the Authority submitted a payment request and subsequently received AIP funds for AIP Ineligible Constructions costs. As of December 31, 2024 no funds have been returned to U.S. DOT. Questioned Costs $27,114 Context We reviewed all expenditures charged to the AIP program Cause Employee oversight. Effect The questioned cost could potentially result in unallowable costs for the program. Recommendation We recommend that the Authority implement internal controls to ensure all payment requests, related invoices and expenditures are properly reviewed for allowability and accuracy. Repeat Finding Yes. Prior audit finding 2023-004. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

U.S. Department of Transportation – AL #20.106 Airport Improvement Program – Reporting Grant Award: 3-38-0022-064-2022 Criteria The Authority is required to submit payment requests using the DOT Electronic Grants payment system, Delphi e-Invoicing. These requests must meet the standards described in 2 CFR ss 200.302 and 200.305. Additionally, Authority is required to submit annual SF-425 reports within 90 days of the end of the federal fiscal year. Condition During review of submitted Request for Reimbursements and Outlay reports, it was noted that one request submitted was not accurately prepared as there was one instance in which the amount requested was greater than invoice documentation, additionally the request included a request for reimbursement of AIP ineligible costs. As of December 31, 2024 no funds have been returned to U.S. DOT. It was also noted that multiple annual SF-425 reports were submitted late. Questioned Costs N/A Context We reviewed the project financial summary for two of the 19 requests submitted during 2024 and SF-425 reports for all open grants. Cause Employee oversight. Effect The Authority could have had federal funding delayed or reduced. Recommendation We recommend that the Authority implement internal controls to ensure all reporting is accurately filed. Repeat Finding Yes. Prior audit finding 2023-003. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

U.S. Department of Department of Transportation – AL #20.106 Airport Improvement Program – Allowable Costs Grant Award: 3-38-0022-062-2022 Criteria The Authority is required to ensure costs charged to the AIP program comply with the cost principles at 2 CFR 200, Subpart E, and the AIP handbook. Condition During review of costs charged to the AIP program, it was noted that the Authority submitted a payment request and subsequently received AIP funds for AIP Ineligible Constructions costs. As of December 31, 2024 no funds have been returned to U.S. DOT. Questioned Costs $27,114 Context We reviewed all expenditures charged to the AIP program Cause Employee oversight. Effect The questioned cost could potentially result in unallowable costs for the program. Recommendation We recommend that the Authority implement internal controls to ensure all payment requests, related invoices and expenditures are properly reviewed for allowability and accuracy. Repeat Finding Yes. Prior audit finding 2023-004. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

U.S. Department of Transportation – AL #20.106 Airport Improvement Program – Reporting Grant Award: 3-38-0022-064-2022 Criteria The Authority is required to submit payment requests using the DOT Electronic Grants payment system, Delphi e-Invoicing. These requests must meet the standards described in 2 CFR ss 200.302 and 200.305. Additionally, Authority is required to submit annual SF-425 reports within 90 days of the end of the federal fiscal year. Condition During review of submitted Request for Reimbursements and Outlay reports, it was noted that one request submitted was not accurately prepared as there was one instance in which the amount requested was greater than invoice documentation, additionally the request included a request for reimbursement of AIP ineligible costs. As of December 31, 2024 no funds have been returned to U.S. DOT. It was also noted that multiple annual SF-425 reports were submitted late. Questioned Costs N/A Context We reviewed the project financial summary for two of the 19 requests submitted during 2024 and SF-425 reports for all open grants. Cause Employee oversight. Effect The Authority could have had federal funding delayed or reduced. Recommendation We recommend that the Authority implement internal controls to ensure all reporting is accurately filed. Repeat Finding Yes. Prior audit finding 2023-003. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

U.S. Department of Department of Transportation – AL #20.106 Airport Improvement Program – Allowable Costs Grant Award: 3-38-0022-062-2022 Criteria The Authority is required to ensure costs charged to the AIP program comply with the cost principles at 2 CFR 200, Subpart E, and the AIP handbook. Condition During review of costs charged to the AIP program, it was noted that the Authority submitted a payment request and subsequently received AIP funds for AIP Ineligible Constructions costs. As of December 31, 2024 no funds have been returned to U.S. DOT. Questioned Costs $27,114 Context We reviewed all expenditures charged to the AIP program Cause Employee oversight. Effect The questioned cost could potentially result in unallowable costs for the program. Recommendation We recommend that the Authority implement internal controls to ensure all payment requests, related invoices and expenditures are properly reviewed for allowability and accuracy. Repeat Finding Yes. Prior audit finding 2023-004. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

U.S. Department of Transportation – AL #20.106 Airport Improvement Program – Reporting Grant Award: 3-38-0022-064-2022 Criteria The Authority is required to submit payment requests using the DOT Electronic Grants payment system, Delphi e-Invoicing. These requests must meet the standards described in 2 CFR ss 200.302 and 200.305. Additionally, Authority is required to submit annual SF-425 reports within 90 days of the end of the federal fiscal year. Condition During review of submitted Request for Reimbursements and Outlay reports, it was noted that one request submitted was not accurately prepared as there was one instance in which the amount requested was greater than invoice documentation, additionally the request included a request for reimbursement of AIP ineligible costs. As of December 31, 2024 no funds have been returned to U.S. DOT. It was also noted that multiple annual SF-425 reports were submitted late. Questioned Costs N/A Context We reviewed the project financial summary for two of the 19 requests submitted during 2024 and SF-425 reports for all open grants. Cause Employee oversight. Effect The Authority could have had federal funding delayed or reduced. Recommendation We recommend that the Authority implement internal controls to ensure all reporting is accurately filed. Repeat Finding Yes. Prior audit finding 2023-003. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

U.S. Department of Department of Transportation – AL #20.106 Airport Improvement Program – Allowable Costs Grant Award: 3-38-0022-062-2022 Criteria The Authority is required to ensure costs charged to the AIP program comply with the cost principles at 2 CFR 200, Subpart E, and the AIP handbook. Condition During review of costs charged to the AIP program, it was noted that the Authority submitted a payment request and subsequently received AIP funds for AIP Ineligible Constructions costs. As of December 31, 2024 no funds have been returned to U.S. DOT. Questioned Costs $27,114 Context We reviewed all expenditures charged to the AIP program Cause Employee oversight. Effect The questioned cost could potentially result in unallowable costs for the program. Recommendation We recommend that the Authority implement internal controls to ensure all payment requests, related invoices and expenditures are properly reviewed for allowability and accuracy. Repeat Finding Yes. Prior audit finding 2023-004. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.