Finding 504948 (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.

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