Finding Text
Finding: Reporting
CFDA No. 20.106, Airport Improvement Program
Criteria or Specific Requirement: The U.S. Office of Management and Budget (OMB) Uniform Guidance, Compliance Supplement, requires FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569) capture amounts paid and services provided to other units of government for commercial service airports.
Condition: The Authority submitted the FAA Form 5100-126 without the required information of amounts paid to other government units.
Questioned costs: None.
Context: The form is required to be filed annually. We selected this form to test and noted it was submitted blank.
Effect: Inaccurate information was reported to the awarding agency.
Cause: The Authority was not aware of the requirement to the level of detail of amounts paid to other units of government on this form. Historically, a blank form was submitted, and current management was not aware of the reason.
Recommendation: We recommend the Authority submit the form with the required information annually.