Finding Text
U.S. Department of Transportation – AL #20.106 Airport Improvement
Program – Reporting
Grant Award: 3-38-0022-064-2022
Criteria
The Authority is required to submit payment requests using the DOT Electronic Grants payment
system, Delphi e-Invoicing. These requests must meet the standards described in 2 CFR ss
200.302 and 200.305. Additionally, Authority is required to submit annual SF-425 reports within
90 days of the end of the federal fiscal year.
Condition
During review of submitted Request for Reimbursements and Outlay reports, it was noted that
one request submitted was not accurately prepared as there was one instance in which the
amount requested was greater than invoice documentation, additionally the request included a
request for reimbursement of AIP ineligible costs. As of December 31, 2024 no funds have been
returned to U.S. DOT. It was also noted that multiple annual SF-425 reports were submitted
late.
Questioned Costs
N/A
Context
We reviewed the project financial summary for two of the 19 requests submitted during 2024
and SF-425 reports for all open grants.
Cause
Employee oversight.
Effect
The Authority could have had federal funding delayed or reduced.
Recommendation
We recommend that the Authority implement internal controls to ensure all reporting is
accurately filed.
Repeat Finding
Yes. Prior audit finding 2023-003.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.