Finding 30325 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 31070
Organization: City of Ellsworth, Kansas (KS)
Auditor: Adamsbrown LLC

AI Summary

  • Core Issue: Annual reports for the Airport Improvement Program were prepared but not submitted.
  • Impacted Requirements: Internal controls must ensure accurate and timely reporting to comply with federal program requirements.
  • Recommended Follow-Up: The City should enhance controls to guarantee timely submission of reports and maintain proper documentation.

Finding Text

SIGNIFICANT DEFICIENCY 2022-003 Federal program Airport Improvement Program ? 20.106 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that annual reports for the program were properly prepared; however, they were not submitted. Context The SF-271 and SF-425 reports were prepared for the Runway Reconstruction and Beacon Replacement projects; however, they were not signed and submitted. Cause Turnover occurred within key positions at the City, and the new employees were not aware that the reports had not been submitted. Effect Reports were not submitted to the awarding agency. Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Views of responsible officials See Corrective Action Plan.

Corrective Action Plan

Federal Program Airport Improvement Program - 20.106 Compliance requirements Reporting Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Comments on the Finding Recommendation The City agrees with the determination that required annual reports were not submitted to the awarding agency. Action Taken As of the date of this notice, the required reports have been submitted to the awarding agency. One of the projects in question has also undergone the closeout process during the current fiscal year, and the City has confirmed that all required reporting was properly completed for that. In addition, the City Clerk will add a reminder to their calendar in order to ensure that the reporting is completed timely for the upcoming reporting period. All report submissions will be documented and kept on file.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 30326 2022-003
    Significant Deficiency
  • 606767 2022-003
    Significant Deficiency
  • 606768 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $27,249
20.106 Airport Improvement Program $21,927
16.607 Bulletproof Vest Partnership Program $1,336