FAC Explorer

Audit 411915

FY End
2025-12-31
Total Expended
$3.57M
Findings
1
Programs
8
Organization: City of Conway, Arkansas (AR)
Year: 2025 Accepted: 2026-09-24
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236299 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.28M Yes 1
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $1.18M Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $670,576 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $193,850 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $131,062 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $71,699 Yes 0
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $41,986 Yes 0
97.039 HAZARD MITIGATION GRANT $6,820 Yes 0

Contacts

Name Title Type
KEPKEVVMS2F3 Tyler Winningham Auditee
5014506109 David Coleman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the primary government of the City under programs of the federal government for the year ended December 31, 2025. The City’s reporting entity is defined in Note 1 in the City’s basic financial statements for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position/fund balance or cash flows of the City.

Finding Details

Finding 2025-001
Airport Improvement Program – Assistance Listing Number 20.106 U.S. Department of Transportation, Federal Aviation Administration Award No. 3-05-0089-012-2023 Award No. 3-05-0089-013-2024 Award No. 3-05-0089-014-2025 Criteria or Specific Requirement – Uniform Guidance at 2 CFR § 200.328(c) requires recipients to submit financial reports as required by the terms and conditions of the federal award. When quarterly financial reports are required, they must be submitted no later than 30 calendar days after the end of the reporting period. The City's FAA grant agreements require quarterly SF-425, Federal Financial Reports, for each grant that remains open. Condition – The City did not submit the required quarterly SF-425 reports for Grant Nos. 3-05-0089-012-2023 and 3-05-0089-014-2025. Cause – The City did not independently monitor quarterly reporting deadlines or verify report submission. Effect or Potential Effect – The City did not comply with the reporting requirements of its FAA awards or the Uniform Guidance requirement to submit financial reports as required by the Federal award. Questioned Costs – None. Context – Auditors reviewed the quarterly SF-425 reporting requirements for FAA grants open during fiscal year 2025 and identified that the required quarterly reports had not been submitted for Grant Nos. 3-05-0089-012-2023 and 3-05-0089-014-2025. Accordingly, the City's control over federal award reporting did not operate effectively. Identification as a repeat finding, if applicable – No. Recommendation – The City should implement procedures to identify and track all reporting requirements for active federal awards, including quarterly SF-425 due dates, and require management to independently review and verify that each report is complete and submitted within the timeframe required by the award and Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and will implement a centralized grant reporting tracker that identifies reporting deadlines, assigns responsibility for preparation and review, and documents management's verification that required reports are submitted timely.