Finding Text
Finding #2022-003; Airport Improvement Program (AIP) Award 3-42-0045-055-2020 ? CFDA No. 20.106; Year Ended December 31, 2022 CONDITION: The Authority?s internal controls over compliance failed to prevent the inclusion of duplicate expenses for reimbursement under AIP 55 (see Compliance Finding #2022-002). CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the AIP grant requirements, including identifying costs allowable under AIP 55 as discussed in Compliance Finding #2022-002. CAUSE: The Authority does not have effective internal control procedures and monitoring in place to avoid duplication of expenses from one reimbursement request to the next. EFFECT: The effect of this deficiency was noncompliance with the Airport Improvement Program requirements regarding allowable costs. RECOMMENDATION: We recommend that management develop a process to track expenses utilized for grant reimbursements. Further, we recommend that management implement a review process over reimbursement requests to prevent the duplication of expenses in the future. MANAGEMENT RESPONSE: Management agrees with the recommendation. The Authority will develop procedures to track expenses used for reimbursement requests, and review reimbursement requests to prevent the duplication of expenses in the future.