Finding Text
Program: Airport Improvement Program (AIP)
Assistance Listing No: 20.106
Federal Agency: U.S. Department of Transportation
Applicable Pass-through Entity: Wyoming Department of Transportation
Federal Award ID: 3-56-004-060-2019, 3-56-004-064-2021, 3-56-004-068-2022, 3-56-004-069-2022, 3-56-004-070-2022, 3-56-004-071-2022, 3-56-004-072-2023
Year: Grant reporting period ended September 30, 2023.
Criteria Guidance for Completing the Federal Financial Report (SF-425) for the FAA Airport Improvement Program (AIP) from the Federal Aviation Administration require an SF-425 report be filed for each open grant annually – within 90 days of the end of the federal fiscal year (i.e. September 30).
Condition Annual SF-425 reports filed by the Casper/Natrona County International Airport (airport) for each open grant were not filed within 90 days of the end of the federal fiscal year.
Cause The Airport is aware of required filing deadlines however there is a deficiency in controls to ensure notification for reporting deadlines as they become due.
Effect or potential effect Annual SF-425 reports were filed after the required due date set by the FAA.
Questioned Cost None.
Context PMCH obtained the Annual SF-425 reports for each open grant for fiscal year 2024 noting the filing date was not within 90 days of the end of the federal fiscal year.
Identification as a repeat finding This is not a repeat finding.
Recommendation We recommend the Airport implement control activities such as due date reminders in a calendar or year-end checklists to help ensure required reporting is completed and filed timely as required.
Views of Responsible Officials Casper/Natrona County International Airport submitted the required reports as soon as they were aware they had not been filed. Additionally, project engineers had submitted the required SF-425 report at project completion for each open grant completed in fiscal year 2024. Airport staff have implemented a process to remind staff of upcoming reporting deadlines as appropriate to ensure required reports are filed timely.
See corrective action plan.