Finding Text
2023-003 FINDING
Federal Program
Airport Improvement Program (AL 20.106)
U.S Department of Transportation
Federal Award No: 3-27-0032-015-2022, 3-27-0032-16-23, 3-27-0032-17-23
Federal Award Year: 2023, 2024
Passed Through Minnesota Department of Transportation
Special Tests
Criteria
Per the Policies and Procedures Concerning the Generation and Use of Airport Revenue (64 FR 7696) issued
by the Federal Aviation Administration, all airport revenues need to be accounted for and properly
documented.
Condition
The City did not have agreements in place for two hangar rentals for the year under audit and did not have
sufficient supporting documentation for an aviation fuel sale transaction.
Questioned Costs
None
Context
The City did not have support for airport revenue.
Cause
Management oversight.
Effect
Airport revenues may not be reported accurately.
Repeat Finding
No
Recommendation
The City should implement procedures to ensure active agreements are in place for all airport revenues and all
supporting documentation is maintained to account for airport revenues.
Views of Responsible Officials and Planned Corrective Actions
The City agrees with the recommendation and will review its policies and procedures.