Finding 522599 (2024-003)

CONDITION: We noted that the City did not submit an annual report (SF-425) as required by the OMB Compliance Supplement and the Federal Aviation Administration grant agreement. CRITERIA: All required reports for the program should be properly completed and submitted timely. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that the required annual report was not submitted for the Airport Improvement Program. A draft report was prepared by the City’s airport contractor, but the final report was inadvertently not submitted. RECOMMENDATION: We recommend that the City develop and implement appropriate internal controls to ensure that all required forms are submitted appropriately. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 190.