Audit 413803

Identification of Federal Programs Airport Improvement Program and COVID-19 Airports Programs (ALN 20.106) Condition SF-425 Reports filed did not agree with supporting documentation. Criteria Part III, L(c) of the OMB Compliance Supplement requires SF-425, Federal Financial Reports, to be completed accurately. Questioned Costs None Context We selected all three SF-425 reports submitted in 2025 for testing noting none of the reports agreed with supporting documentation. Cause The City did not have proper controls in place to ensure SF-425 reports were filed accurately. Effect Incorrect reporting could potentially result in future adjustments to grant funding. Repeat Finding No Recommendation We recommend the City of Williston implement controls and procedures to ensure SF-425 reports are accurately filed. Views of Responsible Officials The City agrees with the recommendation to establish procedures to review the SF-425 reports prepared by the consulting engineers. The City has since changed engineers of record.

Identification of Federal Programs Airport Improvement Program (ALN 20.106) Condition Certified payrolls were not submitted weekly by the City’s contractor or subcontractor. Criteria Under 29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction, Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Questioned Costs None Context From a population of 31 payrolls submitted, 6 payrolls were selected for testing. We noted one payroll was not submitted timely. Cause The City did not have proper controls in place to ensure certified payrolls were submitted timely. Effect There is an increased risk of contractors paying wages that are below minimum federal requirements. Repeat Finding No Recommendation We recommend the City implement policies and procedures to ensure certified payrolls are submitted in accordance with DOL requirements. View of Responsible Officials The City agrees with the recommendation to establish procedures to ensure certified payrolls are submitted timely.