Finding 1208387 (2024-012)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-04-22
Audit: 399363
Organization: City of Danbury (CT)
Auditor: RSM US LLP

AI Summary

  • Core Issue: The City submitted one quarterly report late, violating federal reporting requirements.
  • Impacted Requirements: Timely submission of quarterly and annual reports to the FAA is mandatory; failure can lead to funding issues.
  • Recommended Follow-Up: Establish better internal controls and centralize grant management to ensure all reports are submitted on time.

Finding Text

Finding 2024-012: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Assistance Listing Program Title and Number: Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106) Federal Agency: U.S. Department of Transportation Pass-through Entity: N/A Award year: 2023-2024 Criteria or specific requirement: The City is required to submit quarterly Construction Progress and Inspection Reports which cover one calendar quarter and must be submitted to their regional Federal Aviation Administration (FAA) Office by the last day of the month following the end of the period covered. The City is also required to submit various annual reports which are due by December 31 (construction projects) or October 30 (non-construction projects). Condition: During our audit we sampled 4 annual, and 1 quarterly report for testing. One of the five reports tested was not submitted on time. The quarterly report was submitted one day after the required deadline. Cause: Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed timely. Effect: Late reporting results in non-compliance with the Reporting requirements of the program. This can also result in the Federal government cancelling funding of the program or denying eligible expenditures. Context: There were 14 Reports required to be submitted during the audit period. A sample of five reports were selected for testing. One of the five reports tested was submitted 1 day after the required deadline. The sample was not intended to be, and was not, a statistically valid sample. Questioned Cost: None Repeating Finding: No Recommendation We recommend that the City implement controls to ensure all reports are submitted on time to the requisite agency. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2024-012 Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), the City is required to submit quarterlyConstruction Progress and Inspection Reports which cover one calendar quarter and must be submitted to their regional Federal Aviation Administration (FAA) Office by the last day of the month following the end of the period covered. The City is also required to submit various annual reports which are due by December 31(construction projects) or October 30 (nonconstruction projects). There were 14 Reports required to be submitted during the audit period. A sample of five reports were selected for testing. One of the five reports tested was submitted 1 day after the required deadline. The sample was not intended to be, and was not, a statistically valid sample. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized reporting process under a designated grants/finance lead. These reports are prepared by a consultant and reviewed by the City prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.

Categories

Reporting Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1208313 2024-010
    Material Weakness Repeat
  • 1208314 2024-010
    Material Weakness Repeat
  • 1208315 2024-010
    Material Weakness Repeat
  • 1208316 2024-010
    Material Weakness Repeat
  • 1208317 2024-010
    Material Weakness Repeat
  • 1208318 2024-010
    Material Weakness Repeat
  • 1208319 2024-010
    Material Weakness Repeat
  • 1208320 2024-013
    Material Weakness Repeat
  • 1208321 2024-013
    Material Weakness Repeat
  • 1208322 2024-014
    Material Weakness Repeat
  • 1208323 2024-014
    Material Weakness Repeat
  • 1208324 2024-010
    Material Weakness Repeat
  • 1208325 2024-010
    Material Weakness Repeat
  • 1208326 2024-010
    Material Weakness Repeat
  • 1208327 2024-010
    Material Weakness Repeat
  • 1208328 2024-010
    Material Weakness Repeat
  • 1208329 2024-010
    Material Weakness Repeat
  • 1208330 2024-010
    Material Weakness Repeat
  • 1208331 2024-011
    Material Weakness Repeat
  • 1208332 2024-011
    Material Weakness Repeat
  • 1208333 2024-011
    Material Weakness Repeat
  • 1208334 2024-011
    Material Weakness Repeat
  • 1208335 2024-011
    Material Weakness Repeat
  • 1208336 2024-011
    Material Weakness Repeat
  • 1208337 2024-011
    Material Weakness Repeat
  • 1208338 2024-016
    Material Weakness Repeat
  • 1208339 2024-016
    Material Weakness Repeat
  • 1208340 2024-016
    Material Weakness Repeat
  • 1208341 2024-016
    Material Weakness Repeat
  • 1208342 2024-016
    Material Weakness Repeat
  • 1208343 2024-016
    Material Weakness Repeat
  • 1208344 2024-016
    Material Weakness Repeat
  • 1208345 2024-017
    Material Weakness Repeat
  • 1208346 2024-017
    Material Weakness Repeat
  • 1208347 2024-017
    Material Weakness Repeat
  • 1208348 2024-017
    Material Weakness Repeat
  • 1208349 2024-017
    Material Weakness Repeat
  • 1208350 2024-017
    Material Weakness Repeat
  • 1208351 2024-017
    Material Weakness Repeat
  • 1208352 2024-016
    Material Weakness Repeat
  • 1208353 2024-016
    Material Weakness Repeat
  • 1208354 2024-016
    Material Weakness Repeat
  • 1208355 2024-016
    Material Weakness Repeat
  • 1208356 2024-016
    Material Weakness Repeat
  • 1208357 2024-016
    Material Weakness Repeat
  • 1208358 2024-010
    Material Weakness Repeat
  • 1208359 2024-010
    Material Weakness Repeat
  • 1208360 2024-010
    Material Weakness Repeat
  • 1208361 2024-010
    Material Weakness Repeat
  • 1208362 2024-010
    Material Weakness Repeat
  • 1208363 2024-010
    Material Weakness Repeat
  • 1208364 2024-010
    Material Weakness Repeat
  • 1208365 2024-010
    Material Weakness Repeat
  • 1208366 2024-010
    Material Weakness Repeat
  • 1208367 2024-010
    Material Weakness Repeat
  • 1208368 2024-010
    Material Weakness Repeat
  • 1208369 2024-010
    Material Weakness Repeat
  • 1208370 2024-010
    Material Weakness Repeat
  • 1208371 2024-015
    Material Weakness Repeat
  • 1208372 2024-015
    Material Weakness Repeat
  • 1208373 2024-015
    Material Weakness Repeat
  • 1208374 2024-015
    Material Weakness Repeat
  • 1208375 2024-015
    Material Weakness Repeat
  • 1208376 2024-015
    Material Weakness Repeat
  • 1208377 2024-015
    Material Weakness Repeat
  • 1208378 2024-018
    Material Weakness Repeat
  • 1208379 2024-018
    Material Weakness Repeat
  • 1208380 2024-018
    Material Weakness Repeat
  • 1208381 2024-018
    Material Weakness Repeat
  • 1208382 2024-018
    Material Weakness Repeat
  • 1208383 2024-018
    Material Weakness Repeat
  • 1208384 2024-018
    Material Weakness Repeat
  • 1208385 2024-018
    Material Weakness Repeat
  • 1208386 2024-018
    Material Weakness Repeat
  • 1208388 2024-010
    Material Weakness Repeat
  • 1208389 2024-013
    Material Weakness Repeat
  • 1208390 2024-010
    Material Weakness Repeat
  • 1208391 2024-010
    Material Weakness Repeat
  • 1208392 2024-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $4.61M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $3.33M
10.553 SCHOOL BREAKFAST PROGRAM $1.16M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.15M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $659,703
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $424,825
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $373,250
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $342,067
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $295,515
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $293,841
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $243,209
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $128,400
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $127,700
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $107,367
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $88,994
21.016 EQUITABLE SHARING $81,261
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $62,992
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $57,313
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $52,978
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $50,039
84.027 SPECIAL EDUCATION GRANTS TO STATES $31,500
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $29,923
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $23,117
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $20,651
93.758 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT FUNDED SOLELY WITH PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) $12,334
10.558 CHILD AND ADULT CARE FOOD PROGRAM $10,809
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $9,063
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $7,506
84.425 EDUCATION STABILIZATION FUND $5,056
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $3,956
45.310 GRANTS TO STATES $2,000
97.073 STATE HOMELAND SECURITY PROGRAM (SHSP) $1,000