Finding Text
Finding Number: 2023-004
Federal Program: Airport Improvement Program
Federal Award Identification Number and Year: All Airport Improvement Program awards, 2020,
2021, 2022, 2023
Assistance Listing Number (ALN): 20.106
Federal Awarding Agency: U.S. Department of Transportation
Pass-through Entity: None
Repeat Finding: No
Material Weakness and Noncompliance – Reporting
Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMBapproved
governmentwide data elements for collection of financial information (at time of publication the
Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the
OMB-designated standards lead. This information must be collected with the frequency required by the
terms and conditions of the Federal award, but no less frequently than annually nor more frequently than
quarterly except in unusual circumstances. (2 CFR 200.328).
Until the grant is completed and closed, recipients are responsible for submitting formal reports as follows:
A signed/dated SF-270 (non-construction projects) or SF-271 or equivalent (construction projects) and SF-
425 annually, due 90 days after the end of each federal fiscal year in which this grant is open (due
December 31 of each year this grant is open).
Condition: The Airport did not file the required reports within the timeframes above.
Questioned Costs: None.
Identification of How Questioned Costs Were Computed: N/A
Context: Standard Forms 425 and Standard Forms 271 for the reporting period ended September 30, 2023
were filed on January 19, 2024.
Cause and Effect: The Airport did not prepare or submit the required forms by December 31, 2023. The
SF-425 and SF-271 reports for the period ending September 30, 2023 were submitted 19 days after the due
date.
Recommendation: The Airport should implement controls and processes to ensure that the required
reports are submitted timely.
Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.