Finding Text
CONTROLS OVER REPORTING (2025-003) Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 52, 2025 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: AIP 47, AIP 48, AIP 49, AIP 50, AIP 52 Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Condition: During testing of controls over reporting, it was noted the Authority did not have adequate internal controls designed to ensure that the FAA 5100-27 and FAA 5100-26 reports are reviewed for accuracy. Questioned Costs: None. Context: During testing of controls over reporting, it was noted that there were no reviews over the FAA 5100-27 and FAA 5100-26 reports. Cause: Lack of management oversight. Effect: Errors made in the reports may not be discovered. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was, 2024-003. Recommendation: We recommend the Authority have a secondary person reviewing these reports before they are submitted to the federal agency. Views of Responsible Officials: There is no disagreement with the audit finding.