FAC Explorer

Finding 39797 (2022-001)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-04
Audit: 37962
Organization: City of Fort Lauderdale (FL)
Auditor: Anthony Brunson P A

AI Summary

  • Core Issue: The City failed to submit the required SF-425 Federal Financial Report annually, leading to non-compliance with grant terms.
  • Impacted Requirements: Annual reporting is mandatory for compliance with the grant, which the Airport staff were unaware of.
  • Recommended Follow-up: Review the grant agreement with the grant manager to clarify responsibilities and ensure all compliance requirements are understood.

Finding Text

2022-001 ? Reporting ? 20.106 Airport Improvements Condition: The City could not provide documentation that SF-425, Federal Financial Report was completed and submitted annually as required by the Compliance Supplement. Context: The City is required to perform task in noted areas to be in compliance with the grant terms. For this program annual reporting was a compliance requirement, through submission of the SF-425, Federal Financial Report. The Airport was unaware that this compliance requirement was to be fulfilled by them, therefore, the report was not filed deeming them not in compliance. Effect: The City is not in compliance with the grant terms and therefore funding may be jeopardized. Cause: Staff responsible for completing the reporting were not aware of the requirement and/or that it was their responsibility to complete the task. Questioned Costs: None Recommendation: A review of the grant agreement and terms with the grant manager/project led to ensure that all requirement(s) are understood and to whom is responsible to complete the task.

Corrective Action Plan

Views of responsible officials and planned corrective actions: The airport submits quarterly reports for FAA AIP projects, however due to an oversight the annual SF-425 form was not completed. The SF-245 form was completed and submitted on June 14, 2023, and a procedure has been drafted to ensure compliance with the reporting requirements in the future. Additionally, the Airport?s Project Manager position will be moved from the Public Works Department to the Executive Airport Department in fiscal year 2024 which will improve supervision of the grant reporting requirements.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $16.17M
16.922 Equitable Sharing Program $875,633
14.218 Community Development Block Grants/entitlement Grants $627,007
20.507 Federal Transit_formula Grants $402,893
14.241 Housing Opportunities for Persons with Aids $152,403
16.034 Coronavirus Emergency Supplemental Funding Program $71,420
14.239 Home Investment Partnerships Program $68,585
10.559 Summer Food Service Program for Children $59,493
20.205 Highway Planning and Construction $56,865
66.460 Nonpoint Source Implementation Grants $36,779
20.600 State and Community Highway Safety $20,746
16.738 Edward Byrne Memorial Justice Assistance Grant Program $17,635
20.106 Airport Improvement Program $17,491
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $14,541
10.558 Child and Adult Care Food Program $12,481
21.023 Emergency Rental Assistance Program $11,025
97.067 Homeland Security Grant Program $8,750
14.239 Coronavirus State and Local Fiscal Recovery Funds $326