Finding Text
Finding Number: 2019-008
Prior Year Finding Number: 2018-009
Compliance Requirement: Reporting
Information on Federal Program(s) - U.S. Department of Transportation:
Direct Program:
Federal Aviation Administration
Airport Improvement Program
CFDA Number: 20.106
Criteria or Specific Requirement – In accordance with the OMB Compliance Supplement for this program, each State or Territory must file various financial, programmatic, and special reports. Additionally, the requirements necessitate that all submitted reports should be supported by the underlying performance records and presented in accordance with program requirements.
Condition: During our review of the annual SF-425 annual financial report expected to be filed with the grantor agency, we noted that financial information reported did not agree with the underlying records and the report had not been submitted in a timely manner.
Further, it does not appear that the controls in place are operating at a level of precision to ensure compliance with the reporting compliance requirement.
Questioned Costs – Not determinable.
Context – This is a condition identified per review of the Authority’s compliance with specified requirements.
Effect – The Authority is not in compliance with the stated provisions and inaccurate information may have been reported to the Federal government.
Cause – It appears that policies and procedures, including review over reporting procedures were not functioning as intended.
Recommendation – We recommend that the Authority reevaluate its policies and procedures to ensure proper monitoring and review of the required reports by an appropriate official who would ensure the information submitted is complete, accurate, consistent, and submitted within the required timeframe.
Views of Responsible Officials - The Authority concurs with the auditor’s findings and recommendations. The planned corrective actions are presented in the Authority’s Corrective Action Plan which is attached as Appendix B.