Finding Text
2022-008 – Report Preparation and Submission
Finding Type: Material Weakness in Internal Controls and Noncompliance (Reporting)
Federal Program: U.S. Department of Transportation – Airport Improvement Program (AL
#20.106); all project numbers
Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating
and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the
airport, including revenue surplus. Sponsors of commercial airports are also required to submit
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569), which
captures amounts paid and services provided to other units of government.
Condition: The County Airport did not file FAA Form 5100-127 or FAA Form 5100-126.
Cause: The County Airport does not have controls in place to ensure all required reports are filed.
The Airport grants operate outside of the general County processes and internal control system
given the administration assistance provided by the State and other consultants. Also, Airport
management has experienced significant turnover.
Effect: As a result of this condition, the County did not comply with the grant requirements.
Questioned Costs: No costs have been questioned as a result of this finding.
Recommendation: We recommend that the County and the Airport adopt formal written policies
related to report preparation and submission as soon as practical.
Views of Responsible Officials: The County will work to update policies and procedures related
to report preparation and submission.