Finding Text
2025-004 Airport Grant Reporting ALN Title: Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs Assistance Listing Number (ALN): 20.106 Federal Agency: Department of Transportation Condition: The following deficiencies were noted when testing reporting requirements for the Airport Improvement Project grant: 1. Report SF-425 was not filed in fiscal year 2025. 2. The 5100-140 form was not filed in fiscal year 2025. 3. The County incorrectly submitted SF-271 reports for construction projects, but should have submitted SF-270 for non-construction projects. Context: During testing of federal grant reports submitted for the Airport Improvement Project, we identified that the County did not submit all required reports in accordance with the grant agreement. Additionally, one report was submitted using an incorrect form. Criteria: Per the grant agreement under Reporting, until the grant is completed and closed out, the County is responsible for submitting formal reports as follows: · For all grants, you must submit by December 31St of each year this grant is open: o A signed/dated SF-270 (Request for Advance or Reimbursement for non-construction projects) o An SF-425 (Federal Financial Report) ·For non-construction projects, you must submit FAA Form 5100-140, Performance Report within 30 days of the end of the Federal fiscal year. Effect: The County was not in compliance with the reporting requirements established by the grant agreement. Cause: The County relied on an external third party to prepare and submit required grant reports and did not have procedures in place to independently verify that all required reports were submitted accurately and timely. Recommendation: We recommend the County establish procedures to ensure all required grant reports are submitted accurately and timely in accordance with the terms of the grant agreement.