Finding Text
Finding 2024-004: Reporting Compliance
Federal Agency: U.S. Department of Transportation
Passthrough Entity: Illinois Department of Transportation
Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program
Condition: During our compliance procedures, we noted that the City was not completing, reviewing, and
submitting the necessary reports outlined in the Compliance Requirements shown in Uniform Guidance
(2 CFR Part 200) for the Airport Improvement Program.
Criteria: A good system of internal controls should be put in place to reduce any risk of noncompliance
with the outlined grant requirements. Specifically, reports should be completed and reviewed on time prior
to submission and should be reconciled against the City’s grant ledger activity.
Cause: The City’s personnel are not properly following the policies and procedures required by the
granting agency and included in the Uniform Guidance (2 CFR Part 200).
Effect: Without proper completion, review, and approval, the City is at risk of losing grant funding as a
result of the necessary reports not being completed and submitted in a timely fashion.
Recommendation: We recommend that the City Comptroller’s Office works with the Airport Department
and Airport Director to review and approve the necessary Airport Improvement Program reports prior to
their submission.
Corrective Action Plan: The City Comptroller should meet with the Airport Director regularly to discuss
the necessary reports required to be submitted in order to stay in compliance with the federal funding
agency’s grant requirements. Prior to submission, the reports should be reviewed by the City Comptroller
and submitted and filed by the Airport Director.