FAC Explorer

Finding 1238102 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-29
Audit: 412958
Organization: City of Albany (OR)
Auditor: SINGERLEWAK LLP

AI Summary

  • Core Issue: Annual SF-271 and SF-425 reports were submitted late, violating Airport Improvement Program requirements.
  • Impacted Requirements: Reports must be submitted by December 31st each year to maintain compliance.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of financial reports and monitor grant reporting requirements.

Finding Text

2025-003 – Late Submissions for Financial Reporting Criteria: Per the Airport Improvement Program reporting requirements, the recipient must submit annually an SF-271 Outlay Report and Request for Reimbursement for Construction Programs and an SF-425 Federal Financial Report no later than December 31st of each year. Condition: The annual SF-271 and SF-425 reports were not submitted timely. Cause: The annual reports were not submitted by December 31st, as required by the Airport Improvement Program Effect or Potential Effect: Late submissions resulted in non-compliance with reporting requirements. Context: The Transportation Manager relied on a reminder from FAA to submit these reports, which did not occur as had previously. Recommendation: We recommend that the City implement procedures to ensure compliance with filing requirements. Views of Management: The City agrees with the finding and recommendation, and will develop a process to monitor grant reporting requirements.

Corrective Action Plan

The following corrective action plan is submitted in response to Uniform Guidance finding in our audit of fiscal year ended June 30, 2025. Grants oversight process has been recently developed to include quarterly meetings between Finance and departments to review their grant portfolios. These meetings are aimed at monitoring budget-to-actuals, ensuring expenditure aligns with project progress, and verify reporting timelines and submission requirements. Additionally, Finance will be creating a centralized compliance calendar to automate reminders to responsible staff at 60, 30, and 10 days prior to submission dates. A grant tracking log will be created to ensure that Finance and departments share the same information and can jointly verify completion

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.33M
20.507 FEDERAL TRANSIT FORMULA GRANTS $1.27M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.24M
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $446,234
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $341,968
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $134,280
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $96,290
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $77,846
16.575 CRIME VICTIM ASSISTANCE $69,073
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $8,147
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $5,517
16.922 EQUITABLE SHARING PROGRAM $2,850
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $2,597