Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.