Audit 401154

U.S. Department of Transportation Federal Financial Assistance Listing 20.106 Airport Improvement Program Award #3-30-0077-016-2021 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: Recipients of federal financial assistance through the Airport Improvement Program are required to submit reporting form SF-271, Outlay Report and Request for Reimbursement for Construction Programs, and retain all supporting documentation for amounts requested for reimbursement. Condition: The County could not provide adequate supporting documentation for the amount requested for reimbursement for one SF-271 submission. Cause: The County does not have an internal control system designed to provide for the retention of supporting documentation for amounts reported on the Outlay Report and Request for Reimbursement for Construction Programs. Effect: The County is unable to substantiate that the reimbursement amount was properly reported or approve. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 3 reports out of a population of 10 reports were selected for testing, with 1 sample selection incurring errors. Repeat Finding from Prior Year(s): No Recommendation: The County should review its internal control over compliance processes surrounding the reporting function to ensure that reports are accurately prepared and reviewed for agreement with the accounting records before they are submitted and that all supporting documentation for reimbursement requests are retained. Views of Responsible Officials: The County acknowledges that supporting documentation for one sampled reimbursement request was not readily available during audit testing. This issue was identified within a limited sample and relates to documentation retention rather than the underlying accounting records. The County is implementing improved documentation retention and review procedures to ensure all supporting materials are maintained and accessible.

U.S. Department of Treasury Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: Recipients of federal financial assistance through the Coronavirus State and Local Fiscal Recovery Funds program were required to submit Project and Expenditure Reports showing amounts expended/obligated in the current period and the cumulative expenditures/obligations for the award. Condition: Various amounts reported as expended or obligated did not agree with amounts supported by the County’s accounting records. Cause: The County does not have an internal control system designed to provide for the accurate completion and review of the Project and Expenditure Report. Effect: The Project and Expenditure Reports that were submitted do not accurately report the proper amounts expended or obligated under the award. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 11 reports out of a population of 55 reports were selected for testing, with 4 sample selections incurring errors. Repeat Finding from Prior Year(s): No Recommendation: The County should review its internal control over compliance processes surrounding the reporting function to ensure that reports are accurately prepared and reviewed for agreement with the accounting records before they are submitted. Views of Responsible Officials: The County acknowledges discrepancies identified between reported amounts and underlying accounting records for certain reports. These issues relate to external reporting and classification processes rather than the completeness of the County’s accounting records. The County is strengthening review procedures to ensure reports agree to underlying financial data prior to submission.