Finding 1136884 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-15
Audit: 356350
Organization: City of Minden (LA)

AI Summary

  • Core Issue: The City failed to submit the required SF-425 annual report for the Airport Improvement Program grant, missing the December 31 deadline.
  • Impacted Requirements: This non-compliance with federal reporting requirements jeopardizes the City’s standing with the U.S. Department of Transportation.
  • Recommended Follow-Up: Implement quality control procedures to ensure timely and accurate submission of federal reports moving forward.

Finding Text

Reference # and title: 2024-003 Airport Improvement Program – Reporting ALN#, Federal Award Title, Federal Agency, Federal Award # and Year, and the name of Pass Through Entity: This finding relates to the Airport Improvement Program - ALN# 20.106 for the Federal Award Year 2023 received from Federal Agency: U.S. Department of Transportation. Criteria or specific requirement: Based on the grant award letter, the City is required to submit the SF-425, “Federal Financial Report,” annually, due 90 days after the end of each federal fiscal year, which is December 31st. Condition found: The City did not submit the required annual report for the open grant. Context: The City has one open grant under the AIP program. Possible asserted effect (cause and effect): Cause: The consultant for the City files the report at the end of the project instead of annually. Effect: The City is not in compliance with federal compliance requirements related to reporting. Recommendation to prevent future occurrences: The City should establish quality control procedures to ensure the federal reports are properly completed and submitted timely. Origination date and prior year reference (if applicable): This finding originated fiscal year end September 30, 2024. View of responsible official:Mayor Cox has instructed KSA (engineer) and the City Clerk’s Office to submit reports in a timely manner. Person responsible for corrective action: Nick Cox, Mayor City of Minden 520 Broadway Minden, Louisiana 71058

Categories

Reporting

Other Findings in this Audit

  • 560442 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $2.27M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.16M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $1.13M
90.200 State Economic Development Assistance Grant $67,500