Finding Text
Finding No. 2022-004
Federal Agency: U.S Department of Transportation
Assistance Listing Program: 20.106 Airport Improvement Program
Federal Award No(s).: 3-68-0001-018-2017
3-68-0001-020-2019
3-68-0001-022-2020
3-68-0001-023-2020
3-68-0001-024-2020
3-68-0001-025-2022
Area: Reporting
Questioned Costs: $0
Criteria: In accordance with applicable reporting requirements and with grant terms and conditions, the Authority is responsible for submitting a signed/dated SF-270 (non-construction projects) or SF-271 or equivalent (construction projects) and SF-425 annually, due 90 days after the end of each federal fiscal year in which the grants are open (due December 31 of each year).
Condition: For the year ended September 30, 2022, the Authority was not able to provide and submit the required annual SF-425 report for the grants open as of and for the year ended September 30, 2022, having a due date of December 31, 2022.
Cause: The Authority lacks internal control policies and procedures over submission of required reports and monitoring report deadlines to ensure compliance with reporting requirements.
Effect: The Authority is in noncompliance with applicable reporting requirements and no questioned costs are reported as we are unable to determine the quantitative impact to the program. In addition, the Authority could be subject to penalties or sanctions from the Federal Aviation Administration.