Finding Text
Identification of Federal Programs Airport Improvement Program and COVID-19 Airports Programs (ALN 20.106) Condition SF-425 Reports filed did not agree with supporting documentation. Criteria Part III, L(c) of the OMB Compliance Supplement requires SF-425, Federal Financial Reports, to be completed accurately. Questioned Costs None Context We selected all three SF-425 reports submitted in 2025 for testing noting none of the reports agreed with supporting documentation. Cause The City did not have proper controls in place to ensure SF-425 reports were filed accurately. Effect Incorrect reporting could potentially result in future adjustments to grant funding. Repeat Finding No Recommendation We recommend the City of Williston implement controls and procedures to ensure SF-425 reports are accurately filed. Views of Responsible Officials The City agrees with the recommendation to establish procedures to review the SF-425 reports prepared by the consulting engineers. The City has since changed engineers of record.