Finding Text
Criteria: Proper oversight, review procedures and controls should be established to ensure the reports submitted are accurate. Condition: Amounts reported on the Request for Advance or Reimbursement and Federal Financial Report submitted for AIP29, project #17023, were incorrect. Cause: The review process was ineffective, and errors were not identified prior to submission of the reports. Effect: The City corrected the reports after the original submission but ineffectively designed internal controls resulted in errors not being caught in a timely manner. Questioned Costs: None Recommendations: The City should establish oversight and review procedures to ensure the amounts reported on the reports are accurate and adequately support. Views of responsible officials: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervisor of the project. The Capital Projects Accountant will then also review the Request for Advance or Reimbursement and supporting documentation before submission for reimbursement.