Finding 1061187 (2023-002)

Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 21.106 Federal Award Identification Number and Year: Various (FY 2023) Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.Condition: Certain amounts were requested for reimbursement prior to the related expenditures being paid/disbursed. Questioned Costs: None Context: During audit testing of reimbursement requests, two (2) expenses included in a request were paid/disbursed after the reimbursement request was submitted. Cause: Procedures were lacking to ensure that all requests for reimbursement were for expenditures that had been incurred and paid/disbursed. Effect: Federal reimbursements were requested prior to eligibility. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Views of responsible officials: There is no disagreement with the audit finding.