FAC Explorer

Finding 47605 (2022-002)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-03-30
Audit: 41989
Organization: City of Waterloo, Iowa (IA)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The City missed the deadline for submitting the quarterly performance report for the Airport Improvement Program.
  • Impacted Requirements: Reports must be submitted within 30 days after each quarter ends, as mandated by the U.S. Department of Transportation.
  • Recommended Follow-Up: Implement procedures to ensure that multiple staff members are aware of and adhere to grant reporting requirements.

Finding Text

Finding 2022-002: Reporting U.S. Department of Transportation COVID-19 ? Airport Improvement Program and Airport Improvement Program, Assistance Listing No. 20.106 Federal Award Year: 2022 Criteria: The City is required to submit the Performance Reports to the U.S. Department of Transportation, Federal Aviation Administration on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit its March 31, 2022 quarterly report until May 17, 2022, which was after the 30 calendar day deadline. Cause: The deadline was inadvertently missed by management. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: One of the four quarterly reports were selected for testing, and was identified as being submitted past the deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

Identifying Number: 2022-002 Finding: Reporting Corrective Actions Taken or Planned: Keith Kaspari, Airport Director, has already implemented creating a calendar reminder to notify two people regarding the deadline one week prior to the due date for the quarterly filings for the COVID-19 ? Airport Improvement Program and Airport Improvement Program.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $2.87M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.14M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.04M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $335,063
14.871 Section 8 Housing Choice Vouchers $333,011
21.019 Coronavirus Relief Fund $243,879
14.239 Home Investment Partnerships Program $230,536
14.218 Community Development Block Grants/entitlement Grants $227,755
16.738 Edward Byrne Memorial Justice Assistance Grant Program $187,998
20.205 Highway Planning and Construction $83,232
14.872 Public Housing Capital Fund $76,946
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $58,158
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $31,333
16.034 Coronavirus Emergency Supplemental Funding Program $24,356
20.616 National Priority Safety Programs $16,424
16.607 Bulletproof Vest Partnership Program $13,176
45.129 Promotion of the Humanities_federal/state Partnership $10,303
16.710 Public Safety Partnership and Community Policing Grants $7,374
45.310 Grants to States $5,000
14.850 Public and Indian Housing $4,395
16.588 Violence Against Women Formula Grants $2,916
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2,441
16.609 Project Safe Neighborhoods $500