Finding Text
Program title:
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
COVID-19 Airport Improvement Program
Assistance Listing Numbers:
21.027
20.106
Federal Award ID Number:
SLFRP0894, 23PLN17
3-12-0145-012-2023, 3-12-0145-017-2021
Name of Federal Agency:
United States Department of Treasury - Award 23PLN17 Passed through the Florida Department of
Environmental Protection;
Federal Aviation Authority
Funding: 2024
Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal
controls. Reports should be subject to independent review to verify completeness, validity and
timeliness of submission.
The grant agreements required various performance/reimbursement/financial reports. The reports
were not reviewed prior to submission to granting agency.
A Quarterly report required for the Federal Aviation Authority was not submitted within the 30 days
after quarter close.
Condition: During the audit, it was identified that required reports were not reviewed prior to
submission. Reports were submitted, but there was no documented evidence of thorough review or
oversight, leading to concerns regarding the accuracy, completeness, and compliance of the reports.
During the audit, it Report 5370 was submitted late. The required due date was within 30 days of
quarter close. The report was submitted twenty-two days after due date.
Cause: The City was unaware of the requirement that reports be reviewed by a person other than
the preparer prior to submission. The City received the invoices for the quarterly reports after the
due date, causing a delay in submitting the report. Effect: The absence of regular reviews increases the risk of errors, omissions, or non-compliance with
regulatory requirements. This oversight can lead to financial discrepancies, inaccurate reporting and
matching amounts, and potential legal or reputational risks. Additionally, failure to review reports
may delay the identification of operational issues or inefficiencies.
The late submission may cause disruptions in compliance with regulatory timelines, potentially lead
to penalties or loss of funding.
Questioned Costs: None
Perspective: Two of the grants that required reports, both did not have any reports reviewed. CRI
tested three of the six required reports. Only one was submitted late.
Recommendation: Management should implement a formalized process for reviewing all required
reports prior to submission.
Management’s Response: Management agrees that all financial data would potentially be more
accurate if reviewed by an additional qualified person prior to use. However, limited staff has prevented
this from always being practical. In the future, management will seek ways to add more controls to all
of our processes, including reviews, to ensure more accurate and reliable data is submitted.