Finding Text
U.S. Department of Department of Transportation – AL #20.106 Airport
Improvement Program – Allowable Costs
Grant Award: 3-38-0022-062-2022
Criteria
The Authority is required to ensure costs charged to the AIP program comply with the cost
principles at 2 CFR 200, Subpart E, and the AIP handbook.
Condition
During review of costs charged to the AIP program, it was noted that the Authority submitted a
payment request and subsequently received AIP funds for AIP Ineligible Constructions costs. As
of December 31, 2024 no funds have been returned to U.S. DOT.
Questioned Costs
$27,114
Context
We reviewed all expenditures charged to the AIP program
Cause
Employee oversight.
Effect
The questioned cost could potentially result in unallowable costs for the program.
Recommendation
We recommend that the Authority implement internal controls to ensure all payment requests,
related invoices and expenditures are properly reviewed for allowability and accuracy.
Repeat Finding
Yes. Prior audit finding 2023-004.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.