Finding 1134531 (2024-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-29

AI Summary

  • Core Issue: One reimbursement request was submitted incorrectly, including ineligible costs and exceeding invoice amounts.
  • Impacted Requirements: Compliance with DOT's Delphi e-Invoicing standards and timely submission of annual SF-425 reports.
  • Recommended Follow-Up: Establish stronger internal controls to ensure accurate and timely reporting to avoid funding delays.

Finding Text

U.S. Department of Transportation – AL #20.106 Airport Improvement Program – Reporting Grant Award: 3-38-0022-064-2022 Criteria The Authority is required to submit payment requests using the DOT Electronic Grants payment system, Delphi e-Invoicing. These requests must meet the standards described in 2 CFR ss 200.302 and 200.305. Additionally, Authority is required to submit annual SF-425 reports within 90 days of the end of the federal fiscal year. Condition During review of submitted Request for Reimbursements and Outlay reports, it was noted that one request submitted was not accurately prepared as there was one instance in which the amount requested was greater than invoice documentation, additionally the request included a request for reimbursement of AIP ineligible costs. As of December 31, 2024 no funds have been returned to U.S. DOT. It was also noted that multiple annual SF-425 reports were submitted late. Questioned Costs N/A Context We reviewed the project financial summary for two of the 19 requests submitted during 2024 and SF-425 reports for all open grants. Cause Employee oversight. Effect The Authority could have had federal funding delayed or reduced. Recommendation We recommend that the Authority implement internal controls to ensure all reporting is accurately filed. Repeat Finding Yes. Prior audit finding 2023-003. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

Categories

Reporting Internal Control / Segregation of Duties Cash Management Eligibility

Other Findings in this Audit

  • 558089 2024-003
    Significant Deficiency Repeat
  • 558090 2024-004
    Significant Deficiency Repeat
  • 558091 2024-003
    Significant Deficiency Repeat
  • 558092 2024-004
    Significant Deficiency Repeat
  • 1134532 2024-004
    Significant Deficiency Repeat
  • 1134533 2024-003
    Significant Deficiency Repeat
  • 1134534 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $3.60M