Finding 38405 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-10

AI Summary

  • Core Issue: The Airport failed to obtain certified payroll reports from the contractor for a construction project.
  • Impacted Requirements: This violates the requirement to collect weekly payroll records as outlined in 2 CFR Part 176, Subpart C.
  • Recommended Follow-Up: Implement procedures to ensure that weekly certified payrolls are consistently received from construction contractors.

Finding Text

2022-002 Airport Improvement Program ? 20.106 Significant Deficiency: Condition: The Airport did not obtain copies of certified payroll reports from the contractor on a construction project occurring during the period. Context and Criteria: Nonfederal entities engaging in construction contracts in excess of $2,000 are required to receive weekly payroll records and a statement of compliance (certified payrolls) from the construction contractor(s) as required by 2 CFR Part 176, Subpart C (2 CFR section 200.326) for compliance with uniform guidance. Cause: Program employees were not provided weekly certified payrolls by the construction contractor. Effect: The Airport was not in compliance with 2 CFR section 200 for the administration of federal awards. Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors.

Corrective Action Plan

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken: Airport management will ensure weekly certified payrolls are received during the grant administration process and maintained in grant files.

Categories

Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 614847 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $19,626
97.090 Law Enforcement Officer Reimbursement Program $5,110