Finding Text
Assistance Listing Number – 20.106 (Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs) - Reporting Criteria or specific requirement Participants in the Airport Improvement Program are required to prepare and submit reports SF-425 – Federal Financial Report and SF-271 – Outlay Report and Request for Reimbursement for Construction Programs, as applicable. Reports are required to be submitted to keep the awarding agency informed of the program’s progress. Condition Two of the six reports tested had an inaccurate amount or amounts included on the reporting. Context For one of the reports, the cash disbursements amount reported was for the total amount disbursed, instead of just the federal share. For the other, several amounts, including Cash Receipts, Cash Disbursements, and Recipient Share to Date, were mistakenly reported as $0 instead of reflecting the activity that had taken place throughout the life of the project. Cause Due to human error. Effect Reporting was not submitted accurately. Recommendation We recommend that the Authority review its internal controls to ensure that all reporting submitted is completed accurately. Views of responsible officials See Corrective Action Plan.