Finding 504947 (2024-003)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2024-11-08
Audit: 327698

AI Summary

  • Core Issue: The Authority submitted the FAA Form 5100-126 without the necessary details on payments to other government units.
  • Impacted Requirements: Compliance with OMB Uniform Guidance mandates accurate reporting of financial transactions on the form.
  • Recommended Follow-Up: Ensure the Authority submits the form annually with complete and accurate information moving forward.

Finding Text

Finding: Reporting CFDA No. 20.106, Airport Improvement Program Criteria or Specific Requirement: The U.S. Office of Management and Budget (OMB) Uniform Guidance, Compliance Supplement, requires FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569) capture amounts paid and services provided to other units of government for commercial service airports. Condition: The Authority submitted the FAA Form 5100-126 without the required information of amounts paid to other government units. Questioned costs: None. Context: The form is required to be filed annually. We selected this form to test and noted it was submitted blank. Effect: Inaccurate information was reported to the awarding agency. Cause: The Authority was not aware of the requirement to the level of detail of amounts paid to other units of government on this form. Historically, a blank form was submitted, and current management was not aware of the reason. Recommendation: We recommend the Authority submit the form with the required information annually.

Corrective Action Plan

The Authority agrees that form 5100-126 has never been filed by the Authority. The Authority will timely submit the form annually going forward.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $2.83M