Finding 41857 (2022-001)

2022-001: Uniform Guidance Written Policies and Procedures - Assistance Listing #20.106 ? COVID-19 Airport Improvement Program; U.S. Dept. of Transportation ? Significant Deficiency Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Authority's Airport Improvement Grant Program, it was noted that the Authority did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned costs: N/A Context: The Authority does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: Authority management failed to adopt the required written policies/procedures. Effect: The Authority is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Authority draft and adopt the written policies/procedures required by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.