Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: J ? Program Income Criteria - Per OMB Uniform Guidance, 24 CFR sections 570.500 and 570.504, ?The grantee must accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules.? Condition/Context - The City hired a third party to service single family home loans made with federal funds from this grant. The City did not maintain a listing or monitor the loans originated under this grant. Accordingly, the City cannot reconcile the loan servicer?s accounting reports to City records. Although the City indicated that they have other sources of program income, the City does not have a system which identifies other sources of program income. Cause - The City has not established a process to ensure that all income received by the third-party loan servicer, less their administrative fee, is remitted to the City. Because the City does not maintain a listing of all loans made, the City cannot reconcile the accounting reports provided by the loan servicer to City records. The City has also not established a system to ascertain that all other anticipated sources of program income is remitted to the City. Effect - The City may not have recorded all program income received, which would result in the City drawing down entitlement funds rather than using program income. Questioned Costs - Unknown Is the finding a repeat finding - Yes ? Finding 2021-001 and 2020-002 Recommendations - We recommend that the City establish a process that: ? Identifies all sources of program income ? All program income is recorded in the accounting records ? All program income was used in accordance with program requirements Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.
Program: Airport Improvement Program Federal Agency: Department of Transportation (DOT)/Federal Aviation Administration (FAA) AL #: 20.106 Federal Award Identification Number and Year: Various ? See SEFA Pass-through Entity: N/A Type of Compliance Finding: N ? Special Tests and Provisions Criteria - Per 49 U.S. Code ?47017(b) and ?47133, sponsors are required to use airport revenue for the capital or operating costs of the airport, the local airport system, or other local facilities that are directly and substantially related to air transportation of passengers or property. The U.S. Department of Transportation/Federal Aviation Administration - National Policy (Order 5100.38D, Change 1), Airport Improvement Handbook, effective February 29, 2019 provides the policy on the use of airport revenue. Among other things the policy prohibits the use of airport revenue for: ? Direct or indirect payments that exceed the fair and reasonable value of those services and facilities provided to the airport. Condition/Context - The City utilizes 745,190 square feet of land owned by the Aviation Department for the City?s Fire Department and Police Station serving the north Kansas City community including the Kansas City airport. The City pays ground rent of $0.168 per square foot per year based on a rate study done in 2003. Cause - Management did not perform analysis to verify the fair and reasonableness of the rental rate. Effect - The City?s direct costs charged, or credits given to the Aviation Department may not be commensurate to the services provided or products received by the airport. Questioned Costs - Unknown Is the finding a repeat finding Yes ? Finding 2021-002 and 2020-007 Recommendations - We recommend that management perform analysis to verify the fair and reasonableness of the rental rate. Views of Responsible Officials/ Planned Corrective Actions - Management agrees with the finding. See Corrective Action Plan on Organization?s letterhead.