Finding Text
Finding 2025-003: 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 did not complete and submit in the proper time period the necessary annual reports to the granting agency 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