Finding Text
Assistance Listing Number, Federal Agency Number, and Program Name ALN 20.106, U.S. Department of Transportation Federal Aviation Administration (FAA), Airport Improvement Program (AIP) Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Significant deficiency Repeat Finding No Criteria The FAA requires organizations to file FAA Form 5100 126, The Financial Government Payment Report, annually within 120 days after the Airport's fiscal year end. Condition There were no controls in place for the annual report for the fiscal year ended September 30, 2025 to ensure the report contained accurate information and was sent timely to the appropriate FAA airports office. Questioned Costs N/A If Questioned Costs Are Not Determinable, Description of Why Known Questioned Costs Were Undetermined or Otherwise Could Not Be Reported N/A Identification of How Questioned Costs Were Computed N/A Context Although the report was complete and accurate and filed timely, there was no documented control in place to ensure the annual report was submitted accurately and timely. Cause and Effect The lack of a control to ensure timely submission of a complete and accurate annual report to the appropriate FAA office could result in the Airport submitting incomplete, inaccurate, and/or late reports. Recommendation We recommend the Airport ensure internal controls are in place to ensure complete and accurate annual reports are submitted timely. Views of Responsible Officials and Corrective Action Plan A review of FAA Form 5100 126 will be conducted with ap propriate personnel, such as the Controller or Vice President, Treasury Management prior to submitting to the FAA. Review and timely submission will be evidenced via time stamped DocuSign or other electronic means such as an acknowledgment via email.