Finding 1227463 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-20
Audit: 409493
Organization: City of Albany, Georgia (GA)

AI Summary

  • Answer: The City failed to submit eleven required financial reports by the December deadline.
  • Trend: This issue stems from management oversight, indicating a pattern of delayed reporting.
  • List: To address this, the City plans to implement stronger controls over grant reporting for the Airport Improvement Program.

Finding Text

Criteria: Recipients are required to submit various financial reports by December of each year. Condition: Multiple reports were not submitted by the deadline as designed in the grant agreements. Effect: The City did not submit eleven of the required reports by December. The reports were submitted in January of the subsequent year. Cause: Management oversight. Recommendation: We recommend that the City strengthen controls over reporting for the Airport Improvement Program. Views of Responsible Officials and Planned Corrective Action: We concur. We will implement procedures to strengthen controls over the City’s reporting for grants as they relate to the Airport Improvement Program.

Corrective Action Plan

Management will implement a process to ensure revenues and related balances are properly stated in a timely manner.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1227460 2025-003
    Material Weakness Repeat
  • 1227461 2025-003
    Material Weakness Repeat
  • 1227462 2025-003
    Material Weakness Repeat
  • 1227464 2025-004
    Material Weakness Repeat
  • 1227465 2025-004
    Material Weakness Repeat
  • 1227466 2025-004
    Material Weakness Repeat
  • 1227467 2025-004
    Material Weakness Repeat
  • 1227468 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.92M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $1.46M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $289,896
20.205 HIGHWAY PLANNING AND CONSTRUCTION $210,400
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $187,682
20.507 FEDERAL TRANSIT FORMULA GRANTS $104,911
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $71,369
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $70,288
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $61,449
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $41,754
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $28,820
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $16,156
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $12,814
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $9,698
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $5,054
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $4,900
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $2,535
97.067 HOMELAND SECURITY GRANT PROGRAM $2,046