FAC Explorer

Audit 30342

FY End
2022-06-30
Total Expended
$891,521
Findings
2
Programs
2
Organization: Owensboro-Daviess County Regional Airport Board (KY)
Year: 2022 Accepted: 2023-01-10
Auditor: Alexander & Company CPAS Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38405 2022-002 Significant Deficiency - P
614847 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $19,626 Yes 0
97.090 Law Enforcement Officer Reimbursement Program $5,110 - 0

Contacts

Name Title Type
HTNZMSGBKFG1 Tristan Durbin Auditee
2706854179 Joseph Keller Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Uniform Guidance, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 Airport Improvement Program ? 20.106 Significant Deficiency: Condition: The Airport did not obtain copies of certified payroll reports from the contractor on a construction project occurring during the period. Context and Criteria: Nonfederal entities engaging in construction contracts in excess of $2,000 are required to receive weekly payroll records and a statement of compliance (certified payrolls) from the construction contractor(s) as required by 2 CFR Part 176, Subpart C (2 CFR section 200.326) for compliance with uniform guidance. Cause: Program employees were not provided weekly certified payrolls by the construction contractor. Effect: The Airport was not in compliance with 2 CFR section 200 for the administration of federal awards. Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors.
Finding 2022-002
2022-002 Airport Improvement Program ? 20.106 Significant Deficiency: Condition: The Airport did not obtain copies of certified payroll reports from the contractor on a construction project occurring during the period. Context and Criteria: Nonfederal entities engaging in construction contracts in excess of $2,000 are required to receive weekly payroll records and a statement of compliance (certified payrolls) from the construction contractor(s) as required by 2 CFR Part 176, Subpart C (2 CFR section 200.326) for compliance with uniform guidance. Cause: Program employees were not provided weekly certified payrolls by the construction contractor. Effect: The Airport was not in compliance with 2 CFR section 200 for the administration of federal awards. Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors.