Finding 585399 (2023-002)

Criteria Uniform Guidance §200.510(b) requires the auditee to prepare a SEFA for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with §200.502 of the Uniform Guidance, “Basis for Determining Federal Awards Expended.” Condition Airport Improvement Project No. 3-30-0042-062-2021 (AIP 62) included fiscal year 2022 costs on the fiscal year 2023 SEFA. The SEFA reported total federal expenditures during the year of $5,232,340, but $1,980,430 were related to fiscal year 2022. Cause SEFA preparation controls were not operating appropriately. Context/Sampling Only one grant with these specific circumstances. Effect AIP 62 expenditures overstated the fiscal year 2023 SEFA and were improperly excluded on the fiscal year 2022 SEFA. Questioned Costs None reported.