Finding 1216357 (2024-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2026-06-02

AI Summary

  • Core Issue: The City Airport failed to submit $58,477.04 in project expenses to the FAA by the December 31, 2024 deadline.
  • Impacted Requirements: Proper bookkeeping and timely submission of invoices for reimbursement were not maintained.
  • Recommended Follow-Up: The City Airport should submit outstanding invoices promptly and consider hiring a bookkeeper to ensure accurate recordkeeping and timely submissions.

Finding Text

The City Airport had Airport Project expenses for Projects '029, '031, and '033 incurred and paid for in 2024 totaling $58,477.04 not submitted to the FAA by year-end December 31, 2024. The City Airport is required to maintain adequate bookkeeping and recordkeeping at the City Airport. The City Airport should turn in invoices for reimbursement to the FAA as soon as possible after they have been approved and paid to the vendors. The City Airport did not turn in invoices for Projects '029, '031, and '033 in 2024 before year-end December 31, 2024. This caused a delay in expenses paid in 2024 to be reimbursed in the future. The City Airport should submit expenses eligible for reimbursement by the FAA as soon as possible for reimbursement. We further recommend that the City Airport have a bookkeeper or accounting firm on hand to reconcile the amounts for each project, and check for expenses submitted for reimbursement to each individual invoice and project. Management of the City is committed to taking steps to ensure that expenses eligible for reimbursement are submitted to the FAA as soon as possible by the City Airport.

Corrective Action Plan

Management of the City is committed to taking steps to ensure that expenses eligible for reimbursement are submitted to the FAA as soon as possible by the City Airport.

Categories

Cash Management

Other Findings in this Audit

  • 1216355 2024-001
    Material Weakness Repeat
  • 1216356 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $4.60M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.41M
66.468 DRINKING WATER STATE REVOLVING FUND $809,718
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $234,389
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $17,640