Finding Text
U.S. Department of Transportation Federal Financial Assistance Listing 20.106 Airport Improvement Program Award #3-30-0077-016-2021 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: Recipients of federal financial assistance through the Airport Improvement Program are required to submit reporting form SF-271, Outlay Report and Request for Reimbursement for Construction Programs, and retain all supporting documentation for amounts requested for reimbursement. Condition: The County could not provide adequate supporting documentation for the amount requested for reimbursement for one SF-271 submission. Cause: The County does not have an internal control system designed to provide for the retention of supporting documentation for amounts reported on the Outlay Report and Request for Reimbursement for Construction Programs. Effect: The County is unable to substantiate that the reimbursement amount was properly reported or approve. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 3 reports out of a population of 10 reports were selected for testing, with 1 sample selection incurring errors. Repeat Finding from Prior Year(s): No Recommendation: The County should review its internal control over compliance processes surrounding the reporting function to ensure that reports are accurately prepared and reviewed for agreement with the accounting records before they are submitted and that all supporting documentation for reimbursement requests are retained. Views of Responsible Officials: The County acknowledges that supporting documentation for one sampled reimbursement request was not readily available during audit testing. This issue was identified within a limited sample and relates to documentation retention rather than the underlying accounting records. The County is implementing improved documentation retention and review procedures to ensure all supporting materials are maintained and accessible.