2021-004: U.S. Department of Transportation Airport Improvement Program, CFDA 20.106 Equipment/Real Property Management Material Weakness in Internal Control over Compliance and Material Noncompliance Grant Award Number: Affects all grant awards included under CFDA 20.106 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200.313(d)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) provides that a physical inventory of property (equipment) must be taken, including condition, and the results reconciled with property records at least once every 2 years. Condition: The Authority has not taken a physical inventory of equipment purchased with Federal funds within the past 2 years in addition the fixed asset listing retained by the Authority does not properly report all required information as required. Cause: The Airport Authority of Carson City (the Authority) did not have adequate internal controls to maintain a fixed asset listing and ensure a physical inventory including condition of items is taken and reconciled with property records at least once every 2 years. Effect: The Authority could be missing certain equipment and could be out of compliance with Federal requirements. Questioned Costs: None reported Context/Sampling: Not applicable. Repeat Finding from Prior Year: No. Recommendation: We recommend the Authority enhance internal controls to ensure a proper listing is maintained and a physical equipment inventory of property purchased with Federal funds including condition is completed at least once every 2 years and reconciled to underlying property records. Views of Responsible Officials: The Authority agrees with this finding.
Federal Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program, CFDA 20.106 CFDA #: 20.106 Finding Summary: The Authority has not taken a physical inventory of equipment purchased with Federal funds within the past 2 years in addition the fixed asset listing retained by the Authority does not properly report all required information as required. Responsible Individuals: Chair of the Carson City Airport Authority, The Chair?s Designee, and Accounting Contractor Corrective Action Plan: Develop a Standard Operating Procedure to perform a physical inventory of equipment purchased with federal funds
2021-005 U.S. Department of Transportation Airport Improvement Program, CFDA 20.106 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Grant Award Number: Affects all grant awards included under CFDA 20.106 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200.302 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) provides that the financial management system of each non-Federal entity must provide for identification in its account all federal awards expended, and under which program they were received. Condition: The Authority relies on an engineering consultant to prepare reports, the Authority does not have a process in place to ensure these reports are being completed in accordance with appropriate accounting standards. Cause: The Airport Authority of Carson City (the Authority) did not have adequate internal controls to ensure the reports are completed in accordance with appropriate accounting standards. Effect: The Authority could be out of compliance with reporting. Questioned Costs: None reported Context/Sampling: We reviewed 6 reports out of 16, all reports lacked the appropriate review. Repeat Finding from Prior Year: No. Recommendation: We recommend the Authority enhance internal controls to ensure that appropriate personnel are reviewing and approving grant reports and verifying that they reconcile to general ledger activity and that grant expenditures are reported in the proper period. Views of Responsible Officials: The Authority agrees with this finding.
Finding: 2021-005 Federal Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program, CFDA 20.106 CFDA #: 20.106 Finding Summary: The Authority relies on an engineering consultant to prepare reports, the Authority does not have a process in place to ensure these forms are being completed in accordance with appropriate accounting standards. Responsible Individuals: Chair of the Carson City Airport Authority, The Chair?s Designee, and Accounting Contractor Corrective Action Plan: The consultant will have all forms verified by the Airport Manager for future projects.
2021-006: U.S. Department of Transportation Airport Improvement Program, CFDA 20.106 Special Tests and Provisions ? Wage Rate Requirements Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under CFDA 20.106 on the Schedule of Expenditures of Federal Awards. Criteria: Title 29 U.S. Code of Federal Regulations Part 5 Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction provides that the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance with prevailing wage regulations (certified payrolls). Condition: The Authority relies on an engineering consultant to collect all wage rate certification forms from subcontractors and the Authority does not have a process in place to ensure these forms are being turned in on a weekly basis and are complete. Cause: The Airport Authority of Carson City (the Authority) did not have adequate internal controls to ensure that wage rate certification forms are being turned in on a weekly basis and are complete. Effect: The Authority could be out of compliance with prevailing wage requirements if there is a lapse in collection of the wage rate certification forms by the engineering contractor or if the forms are incomplete. Questioned Costs: None reported Context/Sampling: We reviewed all certified payrolls from subcontractors for a total of 34 payrolls, none were reviewed by the Authority. Repeat Finding from Prior Year: No. Recommendation: We recommend the Authority enhance internal controls to ensure that the appropriate personnel at the Authority is verifying that completed certified payrolls are being collected each week that applicable construction work is taking place and that these forms are completed properly. Views of Responsible Officials: The Authority agrees with this finding.
Finding: 2021-006 Federal Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program, CFDA 20.106 CFDA #: 20.106 Finding Summary: The Authority relies on an engineering consultant to collect all wage rate certification forms from subcontractors and the Authority does not have a process in place to ensure these forms are being turned in on a weekly basis and are complete. Responsible Individuals: Chair of the Carson City Airport Authority, The Chair?s Designee, and Accounting Contractor Corrective Action Plan: The consultant will have all forms verified by the Airport Manager for future projects.
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