Finding 49533 (2022-008)

2022 ? 008 Federal Agency: Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Numbers and Year: 30600170552022, 30600170542022, 30601120112022, 30600170532022, 30600170522022, 30602520052022; 2021-22 Award Period: 7/1/2021-6/30/2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Grant compliance requires that Airport Improvement Programs submit financial report SF-425 Federal Financial Report per OMB No. 0348-061 on a regular basis per the grant agreement. Condition: During our testing of the reporting requirements SF-425 Federal Financial Report for grant 3-06-0017-046-2020 and 3-06-0017-047-2020 were not completed or submitted to the Federal Aviation Administration. Questioned Costs: None Context: Airport Improvement Program must submit SF-425 Federal Financial Report to report expenditures related to each grant agreement. CLA haphazardly selected 10 of the 18 required reports to test compliance. Four of the reports were not completed and submitted. Cause: The Department had turnover during the audit period and did not have adequate staffing to know which reports to submit per the grant agreement. Effect: Not following through on the reporting requirements could result in noncompliance with program requirements. Repeat Finding: This is a repeat finding. Recommendation: CLA recommends the County and department to develop training over understanding the grant requirements. Views of Responsible Officials: There is no disagreement with the audit finding and County will implement our auditor's recommendation.