FAC Explorer

Finding 1061495 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-26
Audit: 317828
Organization: City of Bangor (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: The SF-425 report submitted by the airport included $192K in expenses that were not invoiced.
  • Impacted Requirements: The report did not comply with FAA requirements, which state that it must reflect only invoiced costs.
  • Recommended Follow-up: Airport management should implement a review process for SF-425 reports to ensure they only include invoiced expenses.

Finding Text

2023-005 Department of Transportation Assistance Listing #20.106 Airport Improvement Program for the period July 1, 2022 to June 30, 2023 Criteria – The FAA requires the SF-425 reports to be based on the costs already invoiced. In addition, the City should have internal controls and procedures to ensure the reports are filed with the required information. Condition – The airport submitted a SF-425 report that included additional expenses of $192K that had not been invoiced. Cause – The grant closeout for AIP #79 was being processed at the same time as the SF-425, which included the additional expenses and the airport included the same expenses in the SF-425. Effect – The SF-425 that was submitted for AIP #79 during FY 23 was not in agreement with the reporting requirements of the FAA. Known Questioned Costs - None Likely Questioned Costs - None Recommendations – Airport management should review the SF-425’s to ensure that they only include expenses that have been invoiced by the date of the report.

Categories

Reporting

Other Findings in this Audit

  • 485048 2023-007
    Significant Deficiency
  • 485049 2023-008
    Significant Deficiency
  • 485050 2023-007
    Significant Deficiency
  • 485051 2023-008
    Significant Deficiency
  • 485052 2023-005
    Significant Deficiency
  • 485053 2023-005
    Significant Deficiency
  • 485054 2023-006
    Significant Deficiency
  • 485055 2023-006
    Significant Deficiency
  • 485056 2023-006
    Significant Deficiency
  • 485057 2023-006
    Significant Deficiency
  • 485058 2023-006
    Significant Deficiency
  • 485059 2023-006
    Significant Deficiency
  • 485060 2023-006
    Significant Deficiency
  • 485061 2023-006
    Significant Deficiency
  • 485062 2023-004
    Significant Deficiency
  • 485063 2023-004
    Significant Deficiency
  • 485064 2023-004
    Significant Deficiency
  • 485065 2023-004
    Significant Deficiency
  • 485066 2023-004
    Significant Deficiency
  • 485067 2023-004
    Significant Deficiency
  • 485068 2023-004
    Significant Deficiency
  • 485069 2023-002
    Significant Deficiency
  • 485070 2023-002
    Significant Deficiency
  • 485071 2023-002
    Significant Deficiency
  • 1061490 2023-007
    Significant Deficiency
  • 1061491 2023-008
    Significant Deficiency
  • 1061492 2023-007
    Significant Deficiency
  • 1061493 2023-008
    Significant Deficiency
  • 1061494 2023-005
    Significant Deficiency
  • 1061496 2023-006
    Significant Deficiency
  • 1061497 2023-006
    Significant Deficiency
  • 1061498 2023-006
    Significant Deficiency
  • 1061499 2023-006
    Significant Deficiency
  • 1061500 2023-006
    Significant Deficiency
  • 1061501 2023-006
    Significant Deficiency
  • 1061502 2023-006
    Significant Deficiency
  • 1061503 2023-006
    Significant Deficiency
  • 1061504 2023-004
    Significant Deficiency
  • 1061505 2023-004
    Significant Deficiency
  • 1061506 2023-004
    Significant Deficiency
  • 1061507 2023-004
    Significant Deficiency
  • 1061508 2023-004
    Significant Deficiency
  • 1061509 2023-004
    Significant Deficiency
  • 1061510 2023-004
    Significant Deficiency
  • 1061511 2023-002
    Significant Deficiency
  • 1061512 2023-002
    Significant Deficiency
  • 1061513 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.106 Covid - Airport Improvement Plan (arpa) $4.07M
10.557 Wic 22-4652 Food $2.06M
14.218 Community Development Block Grants $1.86M
20.507 Federal Transit - Operating $1.73M
84.010 Title 1a $1.58M
20.106 Airport Improvement Plan $1.39M
84.425 Covid - Elementary and Secondary School Emergency Relief Fund III (arpa) $1.30M
84.425 Covid - Elementary and Secondary School Emergency Relief Fund II $1.20M
21.027 Covid - State and Local Fiscal Recovery Funds (arpa) $1.19M
20.526 Bus and Bus Facilities Formula and Discretionary Programs $914,253
20.507 Federal Transit - Bus Acquisition $881,332
93.788 Naloxone/narcan Distribution $820,963
84.027 Special Education - Grants to Local States $763,760
20.205 23521.00 State St (7625) [80% Fed] $753,211
10.557 Wic 22-4652 Administration $661,364
10.555 School Lunch Program $651,108
84.425 Covid - Elementary and Secondary School Emergency Relief Fund $572,742
20.205 24131.00 Hogan Road Resurface (7647) [80% Fed] $406,569
14.238 Shelter Plus Care: Me 0028l1t002114 Tra (8715) $384,109
20.205 23114.00 Penobscot Corridor Signals (7626) [80% Fed] $374,501
10.561 Supplemental Nutrition Assistance Program $331,286
84.287 21st Century $328,734
14.238 Shelter Plus Care: Me 0082l1t002105 Tra (8714) $295,889
84.367 Title Iia - Supporting Effective Instruction $272,774
10.553 School Breakfast Program $257,071
93.354 Covid - Public Health Infrastructure $252,973
84.027 Covid - Special Education - Grants to Local States (arpa) $222,013
14.218 Covid - Community Development Block Grants - Cv $196,061
97.072 Nedctp (8713) $176,147
20.205 23112.00 Penobscot Corridor Signals Brewer (7636) [80% Fed] $158,592
84.041 Impact Aid $153,458
84.425 Covid - Geer (waves) $143,573
10.555 School Lunch Donated Commodities $129,189
20.205 25617.00 Broadway Ped Imp/heads Up (7645) [80% Fed] $123,905
93.243 Overdose Response $122,266
84.002 Adult Basic Education $111,572
21.027 Covid - Pre-K Expansion $111,156
14.238 Shelter Plus Care: Me 0082l1t002206 Tra (8714) $101,527
97.044 Assistance to Firefighters $97,428
10.555 Supply Chain Assistance $95,565
97.090 Law Enforcement Reimbursement Program $95,495
97.067 Homeland Security Grant Program $80,914
10.582 Fresh Fruits and Veggies $78,549
14.238 Shelter Plus Care: Me 0026l1t002114 Tra (8716) $78,055
14.238 Shelter Plus Care: Me 0028l1t002013 Tra (8715) $77,805
20.933 Raise $73,367
14.238 Shelter Plus Care: Me 0117l1t001700 Tra (8719) $66,893
14.238 Shelter Plus Care: Me 0026l1t002013 Tra (8716) $58,094
21.027 Covid - Career Advancement & Navigation Pilot (arpa) $52,490
93.959 Substance Use Prevention - Saptbg $51,320
93.136 Naloxone/narcan Distribution $48,609
93.243 Substance Use Prevention $47,588
93.959 Substance Use Prevention - Block $46,154
93.959 Overdose Prevention $39,194
10.557 Wic 22-4652 Breastfeeding $33,830
84.196 McKinney Vento $26,102
84.425 Covid - Learning Management Systems (lms) (arpa) $26,002
93.243 Prevent Prescription Drug/opioid Overdose $25,724
84.173 Preschool $23,645
84.173 Covid - Preschool (arpa) $17,444
93.276 Drug-Free Communities Support Program $16,518
93.788 Substance Use Prevention - Stim Sor $15,486
10.555 After School Program $15,216
10.572 Wic 22-4652 Farmer's Market Food $12,677
16.738 Edward Byrnes Memorial Justice Assistance Grant (jag) $11,694
16.839 Stop School Violence $11,321
93.959 Substance Use Prevention - Crrsa Block $8,762
16.607 Patrick Leahy Bullet Proof Vest Partnership Program $8,583
66.818 Brownfields Assessment and Cleanup $8,180
20.205 24771.00 Riverfront Trail (7646) [80% Fed] $7,467
93.788 Substance Use Prevention - Sorp $6,806
10.649 Covid - Pandemic Ebt $6,280
20.205 25379.00 Oak St (7638) [80% Fed] $6,248
93.959 Covid - Substance Use Prevention - Sabgarp $4,262
84.425 Covid - Homeless Children and Youth I $3,230
84.425 Covid - Homeless Children and Youth II $1,650
20.205 23573.00 State St/forest Ave (7628) [80% Fed] $930