Finding Text
2024-004 (2023-004) – Activities Allowed, Allowable Costs over Payroll (Significant Deficiency in Internal
Controls over Compliance) (Repeated/Modified)
Federal Program Information
Federal Award Title and ALN: Airport Improvement Program, 20.106
Federal Awarding Agency: Department of Transportation, Federal Aviation Administration
Federal Award ID Number: SAF-SWG-3-35-0037-057-2021
Federal Award Year: 2024
Condition: Two payroll checks were duplicated and included in the request for reimbursement. These
checks totaled $2,694, out of a total of $876,014 in payroll charged to the program.
Management’s Progress on Repeat Findings: Some progress made from prior year.
Criteria: Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal
control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award. These internal controls should be in compliance with guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.430(f) – Factors affecting allowability of costs, costs charged to Federal programs
may not be included as a cost or used to meet cost sharing or matching requirements of any other
federally-financed program in either the current or a prior period.
Cause: The City does not have sufficient controls in place to ensure the accuracy of the amounts listed on
the general ledger as charged to the grant.
Questioned Cost: Known and likely questioned costs of $2,694
Effect: The City requested and received reimbursement for duplicate transactions not properly allocable
to the program in the amount of $2,694.