Finding 37858 (2022-005)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2023-09-27

Audit: 27002

Organization: City of Williston (ND)

Auditor: Brady Martz & Associates PC

AI Summary

Issue: One SF-425 report had discrepancies between reported amounts and supporting documents.
Requirement: Accurate program reports are mandated by the Uniform Guidance.
Follow-up: The City needs to establish better policies and procedures for accurate FAA report submissions.

Finding Text

2022-005 REPORTING Federal Program AL# 20.106: Airport Improvement Program Criteria The Uniform Guidance requires program reports to be filed accurately. Condition We tested four SF-425 reports and noted one with amounts reported that did not agree with supporting documentation. Cause Management oversight. Effect The City was not in compliance with program reporting requirements. Question Costs None Repeat Finding No Recommendation The City should implement policies and procedures to ensure accurate reports are submitted to the FAA. Views of Responsible Officials

Corrective Action Plan

Contact Person ? Hercules Cummings, Finance Director Corrective Action Plan ? Management will make a greater effort to review reports prepared by consultants. Completion Date ? December 31, 2023

Other Findings in this Audit

614300 2022-005

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
10.766	Community Facilities Loans and Grants	$111.28M
20.106	Airport Improvement Program	$3.24M
21.027	Coronavirus State and Local Fiscal Recovery Funds	$2.30M
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$171,858
97.067	Homeland Security Grant Program	$74,098
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$60,747
10.664	Cooperative Forestry Assistance	$8,325
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$8,008
20.616	National Priority Safety Programs	$2,050
20.600	State and Community Highway Safety	$939