Attachment B
Corrective Action Plan
Victorille
Corrective Action Plan
Year Ended June 30, 2025
The Southern California Logistics Airport (SCLA) respectfully submits the following corrective action plan for the year ended June 30, 2025.
Audit Period: July 1, 2024- June 30, 2025
Current Year Findings and Questioned Costs - Major Federal Award Program Audit SA 2025-001: Unable to Retrieve FAA-Related Reports (Reporting) Federal Award Name: Airport Improvement Program
AL Number: 20.106
Name of Federal Agency: Department of Transportation
Federal Award Identification Number and Year: 3-06-0359-029-2021; 3-06-0359-031-2022; 3-06-0359-032-2023; 3-06-0359-033-2024; Award Years: 2021, 2022, 2023, 2024.
Criteria
In accordance with 2 CFR $ 200.328, the sponsor is required to submit FAA Form 5100-140 (Performance Report), FAA Form 5370-1 (Construction Progress and Inspection Report), and FAA Form 5100-127 (Operating and Financial Summary Report) to satisfy the performance reporting requirements.
Condition
During our audit, we noted that the City was required to submit the FAA-related reports (Forms 5100-140, 5370-01, and 5100-127). However, the City was unable to provide evidence that those reports were submitted.
Cause
The City has experienced staff turnover in the airport management during the grant period, which contributed to the City's inability to locate previously submitted FAA documentation for our review.
Effect
We were unable to verify the City's compliance based on the City's retained FAA reporting records.
Recommendation
We recommend that the City enhance its document-retention procedures to ensure that copies of all required FAA reports are properly maintained and readily accessible for future audit purposes.
Planned Corrective Actions:
The City acknowledges the auditors' observation regarding the inability to locate copies of FAA Forms 5100-140, 5370-1, and 5100-127 within the City's retained documentation at the time of the audit.
During the audit, the City provided the auditors with the FAA Grant Closeout Letter dated October 29, 2025, issued by the Federal Aviation Administration (FAA) for the applicable Airport Improvement Program grant. This letter represents the FAA's formal confirmation that the grant was administratively closed and that all required documentation was received, reviewed, and accepted by the FAA.
Under 49 U.S.C. § 471, 2 CFR Part 200, and FAA Order 5100.38, grant closeout cannot occur until required documentation has been submitted and accepted by the FAA. Accordingly, the City believes the FAA's issuance of the grant closeout letter provides reasonable assurance that all required reporting documentation was submitted and accepted as part of the closeout process.
To address this document retention observation, the City has updated its procedures to ensure that all FAA grant documentation is properly maintained and readily accessible for future audits. Responsibilities for monitoring and maintaining these documents have been assigned to designated personnel.
Name(s) of the contact person(s) responsible for corrective action: James Murawski Planned completion date for corrective action plan: March 31, 2026.
Signature:
Name and Title: James Murawski, Airport Director