Audit Reports

KPMG recommends that FAA management design and implement formal detective controls to log and monitor developer activities in the time and attendance production environment. All programmatic changes to the time and attendance production environment should be reviewed and reconciled from the logs to the approved change tickets.

KPMG recommends that FAA management review and re-certify the FAA procurement system PTA in accordance with FAA policy.

KPMG recommends that FAA management perform a risk assessment to consider the potential impact of discrepancies between vendor-submitted invoice web portal amounts and the vendor-submitted supporting documentation, and respond to the level of risk identified as appropriate.

KPMG recommends that FAA management communicate the importance of its existing financial system goods and services acceptance processes, policies, and procedures with its CORs.

KPMG recommends that FAA management quantify the impact of the non-GAAP assumption and record it as a part of their estimate if deemed material.

KPMG recommends that FAA management update policies and procedures for the environmental remediation estimate to ensure that all methodology assumptions are documented.

KPMG recommends that FAA management clarify its General Property, Plant & Equipment accounting policies for real property improvements to further document management’s criteria and considerations for capitalizing costs relating to building components typically expensed by FAA during the asset lifecycle.

KPMG recommends that FAA management assess the nature of its FIA and Modernization costs incurred to document the specific criteria distinguishing the nature of these programs’ costs from other programs’ costs.

KPMG recommends that FAA management continue to consider the appropriateness of its policies for real property, including improvement criteria, capitalization thresholds, and estimated useful lives, particularly for its fully depreciated real property.

KPMG recommends that FAA management assess the risks associated with recording UCOs with Advance within its business process, and design and implement a control activity to ensure timely and accurate recording of UCOs with Advance for which an advance payment associated with the RA has been received.

KPMG recommends that FAA management design and implement controls to perform a risk assessment for instances in which an AIP grant agreement remains open only for non-financial administrative or compliance requirements and respond to the risk of untimely deobligation of grant UDOs.

KPMG recommends that FAA management design and implement controls to ensure that the population generated to support the disclosure of future minimum lease payments is complete and accurate.

KPMG recommends that FAA management develop policies to define the scope of the lease disclosure.

KPMG recommends that FAA management design and implement control activities to monitor the effective operation of its process controls related to provisioning new payroll shared service center access requests.

KPMG recommends that FAA management develop policies and procedures for maintaining completed and authorized payroll shared service center access forms for new user access requests in a secure centralized location.

KPMG recommends that FAA management design and implement control activities to monitor the effective operation of its process controls related to monitoring FAA employees’ payroll shared service center access.

KPMG recommends that FAA management take measures to ensure that FAA has sufficient control operator personnel available to support the annual recertification of FAA employees with payroll shared service center access within the reporting timeline prescribed by DOT.