Finding Text
SA-2024-03 FEDERAL PROGRAM : BUILD Grant 20.933 CONDITION: During our testing of the SF-270 report, we found that the report was inaccurate because the associated expenditures and subsequent reimbursements were adjusted after it was originally filed, and the report was not subsequently amended to reflect those changes. CRITERIA: The SF-270 report should be refiled if changes are made after initially filed. EFFECT: Without accurate reporting, the Port can be found out of compliance by the federal agency. CAUSE: The dates were incorrect on the report due to an expenditure being recorded incorrectly. RECOMMENDATION: We recommend the SF-270 reports are re-filed if needed. MANAGEMENT’S RESPONSE: Additional controls are in place to make sure the expenditures are recorded correctly and reports will be reviewed if any changes are made to expenditures.