Finding Text
Grantor: U.S. Department of Transportation
Award Name: Airport Improvement Program
Award Year: 2023
Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023
ALN Number: 20.106
Criteria: The City’s Airport Improvement Program has reporting requirements that are applicable to the program and that should be submitted to the federal government throughout the project. SF-271 and SF-425 reports are required to be submitted before December 31 each year the grant is open. In addition, form 5370-1 (construction projects) or 5100-400 (non-construction projects) is required to be submitted within 30 days of the end of each quarter.
Condition: The City did not submit any of the required reports stipulated in the grant agreements as of the time the audit was performed.
Cause: The City did not have processes and controls in place to ensure reporting requirements are met.
Effect or Potential Effect: The City did not comply with the reporting compliance requirement because the required reports were not submitted.
Context: A lack of internal control over reporting for the Airport Improvement Program resulted in the City failing to submit any of required reports by the due dates stipulated in the grant agreements.
Recommendation: The City should maintain documentation that provides evidence for who specifically has responsibility over reports required to be submitted to granting agencies as well as the due dates of such reports.
View of Responsible Officials: Management agrees with this finding.