Audit 391841

Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 45, AIP 46, AIP 47, AIP 48, AIP 44, AIP 52, AIP 50, AIP 42, AIP 49, 2024 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: AIP 45, AIP 46, AIP 47, AIP 48, AIP 44, AIP 52, AIP 50, AIP 42, AIP 49 Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of controls over reporting, it was noted the Authority did not have adequate internal controls designed to ensure that the FAA 5100-27 and FAA 5100-26 reports are reviewed for accuracy. Questioned Costs: None. Context: During testing of controls over reporting, it was noted that there were no reviews over the FAA 5100-27 and FAA 5100-26 reports. Cause: Lack of management oversight. Effect: Errors made in the reports may not be discovered. Repeat Finding: No. Recommendation: We recommend the Authority have a secondary person reviewing these reports before they are submitted to the federal agency. Views of Responsible Officials: There is no disagreement with the audit finding.