Finding Text
Federal Program:
Airport Improvement Program (AL 20.106)
Reporting
Criteria:
Uniform Guidance deems SF-425 reports as direct and material. Through review of grant
agreements, we noted that these are required to be submitted yearly by December 31 until the
grant is completed.
Condition:
Through testing, we noted that the City had not prepared and submitted 2 of the 3 required SF-
425 reports by the December 31 deadline.
Questioned Costs:
None
Context:
In a population of 4, we selected 3 reports to test. We noted that 2 reports were not prepared
and submitted by the due date.
Cause:
The City does not have the controls in place to ensure reports are being prepared and
submitted.
Effect:
The City is in not in compliance with Uniform Guidance.
Repeat Finding:
No
Recommendation:
The City should implement procedures to ensure all required reports are prepared and
submitted by their due dates.
View of Responsible Officials and Planned Corrective Actions:
The City agrees with the recommendation and will review its procedures.