Finding 499869 (2023-005)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322739
Organization: Fayette County (IN)

AI Summary

  • Core Issue: The County lacks a formal airport revenue policy and does not track how airport-generated revenues are spent.
  • Impacted Requirements: All airport revenues must be used for costs related to airport operations or facilities as mandated by federal law (49 USC 47107(b)).
  • Recommended Follow-Up: The County should create an airport revenue policy and establish procedures to monitor expenditures of these revenues.

Finding Text

The basic requirement for use of airport revenues is that all revenues generated by a public airport must be expended for the capital or operating costs of the airport, the local airport system, or other local facilities that are owned or operated by the owner or operator of the airport and are directly and substantially related to the actual air transportation of passengers or property (49 USC 47107(b)). The County did not have an airport revenue policy. The County does not track expenditures of airport-generated revenues. The County should adopt a policy regarding airport revenue and implement procedures to ensure they are tracking expenditures of airport-generated revenues.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 499868 2023-005
    Material Weakness
  • 499870 2023-005
    Material Weakness
  • 499871 2023-004
    Material Weakness Repeat
  • 499872 2023-004
    Material Weakness Repeat
  • 499873 2023-004
    Material Weakness Repeat
  • 499874 2023-004
    Material Weakness Repeat
  • 499875 2023-004
    Material Weakness Repeat
  • 1076310 2023-005
    Material Weakness
  • 1076311 2023-005
    Material Weakness
  • 1076312 2023-005
    Material Weakness
  • 1076313 2023-004
    Material Weakness Repeat
  • 1076314 2023-004
    Material Weakness Repeat
  • 1076315 2023-004
    Material Weakness Repeat
  • 1076316 2023-004
    Material Weakness Repeat
  • 1076317 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.14M
93.563 Child Support Services $350,175
93.558 Temporary Assistance for Needy Families $304,170
93.658 Foster Care Title IV-E $181,980
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $149,757
17.258 Wioa Adult Program $131,587
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $117,195
21.027 Coronavirus State and Local Fiscal Recovery Funds $110,350
14.239 Home Investment Partnerships Program $109,595
17.278 Wioa Dislocated Worker Formula Grants $87,435
17.259 Wioa Youth Activities $72,137
93.659 Adoption Assistance $67,022
93.053 Nutrition Services Incentive Program $61,248
84.181 Special Education-Grants for Infants and Families $48,962
93.778 Medical Assistance Program $42,523
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $37,116
97.042 Emergency Management Performance Grants $30,171
16.575 Crime Victim Assistance $29,649
93.575 Child Care and Development Block Grant $20,828
93.556 Marylee Allen Promoting Safe and Stable Families Program $19,713
93.667 Social Services Block Grant $19,620
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $16,376
17.207 Employment Service/wagner-Peyser Funded Activities $9,865
93.747 Elder Abuse Prevention Interventions Program $5,515
17.225 Unemployment Insurance $5,036
90.404 Hava Election Security Grants $1,847
17.245 Trade Adjustment Assistance $1,572
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,028
93.767 Children's Health Insurance Program $931
93.645 Stephanie Tubbs Jones Child Welfare Services Program $484
93.071 Medicare Enrollment Assistance Program $360
93.472 Title IV-E Prevention Program $141