Finding Text
Federal agency: Department of Transportation
Federal program title: Airport Improvement Program
Assistance Listing Number: 20.106
Federal Award Identification Number and Year: 3-12-0004-024-2022
Award Period: 09/13/2022-09/13/2026
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with matching provisions. The City should have internal controls designed to ensure compliance with those provisions.
Condition: The City does not have adequate internal controls designed to document review of matching requirements.
Questioned costs: None.
Context: In a sample of 5 reimbursement requests, there was no documentation that the match calculation was reviewed for 2 items tested.
Cause: Turnover in City staff and lack of knowledge and training of those managing grants.
Effect: Grant match could be incorrectly calculated or reported.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement.
Views of responsible officials: There is no disagreement with the audit finding.