BREVARD COUNTY, FLORIDALocal Government

U.S. Department of Transportation ALN 20.106 - Airport Improvement Program and COVID-19 Airports Programs Statement of Condition 2021-001: Our tests of reporting found that the annual Standard Form 425, Federal Financial Report ("SF-425") was not submitted as required. Criteria: In accordance with the grant agreement, 2 CFR 200.328 and the Airport Improvement Program Handbook, grantees must submit SF-425 annually within 90 days of year-end for each grant that continues to be open as of the Federal fiscal year-end. Effect of Condition: The reporting requirements for the grant were not fully satisfied as a result of the condition. There are no associated questioned costs, as the report was informational in nature. Cause of Condition: The County understood the requirement to submit the SF-425 at completion of the grant, however was not aware of the requirement to submit the SF-425 annually for each grant that continues to be open as of the Federal fiscal year-end. Recommendation: The County should consider adding more robust review and understanding of grant agreements and related reporting requirements, including maintaining and monitoring a listing of open grant agreements and related reporting due dates. Management response: The County will update procedures to include a central depository where grant requirements are maintained and monitored throughout the year to ensure proper submission of grant requirements. The required SF-425 report for the Airport Improvement grant was filed with the federal grantor agency on April 1, 2022.