Finding 1228281 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-28
Audit: 410012
Organization: MacOn-Bibb County (GA)

AI Summary

  • Issue: The County failed to submit annual financial reports for the Airport Improvement Program on time.
  • Requirements Impacted: This non-compliance violates federal reporting guidelines requiring submissions within 120 days after the fiscal year ends.
  • Recommended Follow-Up: The County should implement procedures to ensure timely reporting in the future.

Finding Text

Criteria: Under the terms and conditions of the Airport Improvement Program and federal reporting guidelines (49 U.S.C. 47107(a)(19)), non-federal entities are required to submit annual financial reports within 120 days following the end of the reporting year. Condition: During our audit of the County’s AIP funds for the fiscal year, we noted the required annual compliance and reporting submissions were not filed within the mandatory annual deadline. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with reporting requirements. Recommendation: We recommend that the County establish procedures to ensure proper reporting in a timely manner. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting in a timely manner.Criteria: Under the terms and conditions of the Airport Improvement Program and federal reporting guidelines (49 U.S.C. 47107(a)(19)), non-federal entities are required to submit annual financial reports within 120 days following the end of the reporting year. Condition: During our audit of the County’s AIP funds for the fiscal year, we noted the required annual compliance and reporting submissions were not filed within the mandatory annual deadline. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with reporting requirements. Recommendation: We recommend that the County establish procedures to ensure proper reporting in a timely manner. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting in a timely manner.

Corrective Action Plan

2025 – 004 Airport Improvement Program (AIP) – Assistance Listing 20.106 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Doug Faour, Airport Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2026

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1228275 2025-003
    Material Weakness Repeat
  • 1228276 2025-003
    Material Weakness Repeat
  • 1228277 2025-004
    Material Weakness Repeat
  • 1228278 2025-004
    Material Weakness Repeat
  • 1228279 2025-004
    Material Weakness Repeat
  • 1228280 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.901 PAYMENTS FOR ESSENTIAL AIR SERVICES $4.87M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $519,459
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $432,304
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $237,855
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $232,613
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $151,942
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $128,751
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $123,029
16.575 CRIME VICTIM ASSISTANCE $30,486
16.726 JUVENILE MENTORING PROGRAM $18,866
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $15,784
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $14,657
97.067 HOMELAND SECURITY GRANT PROGRAM $9,268
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $8,599
16.828 SWIFT, CERTAIN, AND FAIR SUPERVISION PROGRAM: APPLYING THE PRINCIPLES BEHIND PROJECT HOPE $6,507
20.205 HIGHWAY PLANNING AND CONSTRUCTION $5,069
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5,000
97.039 HAZARD MITIGATION GRANT $2,000