Finding Text
2023-003 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.
Condition
During review of submitted Request for Reimbursements and Outlay reports, it was noted that one request submitted was not accurately prepared as there were two instances 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, 2023 no funds have been returned to U.S. DOT.
Questioned Costs
N/A
Context
We reviewed the project financial summary for two of the 19 requests submitted during 2023
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
This is not a repeat finding.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.