FAC Explorer

Audit 364520

FY End
2020-12-31
Total Expended
$2.98M
Findings
10
Programs
2
Organization: Bemidji Regional Airport Authority (MN)
Year: 2020 Accepted: 2025-08-19
Auditor: Miller McDonald INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573862 2020-004 Significant Deficiency - L
573863 2020-004 Significant Deficiency - L
573864 2020-004 Significant Deficiency - L
573865 2020-004 Significant Deficiency - L
573866 2020-004 Significant Deficiency - L
1150304 2020-004 Significant Deficiency - L
1150305 2020-004 Significant Deficiency - L
1150306 2020-004 Significant Deficiency - L
1150307 2020-004 Significant Deficiency - L
1150308 2020-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
11.300 Investments for Public Works and Economic Development Facilities $342,741 - 0
20.106 Airport Improvement Program $340,909 Yes 1

Contacts

Name Title Type
G477JEH7ZTC2 Kyle Christiansen Auditee
2184442438 Jon Roscoe Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: The above Schedule of Expenditures of Federal Awards includes the federal grant activity of the Bemidji Regional Airport Authority. Expenditures reported on the schedule are reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Therefore, some amounts in the schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The above Schedule of Expenditures of Federal Awards includes the federal grant activity of the Bemidji Regional Airport Authority. Expenditures reported on the schedule are reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Therefore, some amounts in the schedule may differ from amounts presented in or used in the preparation of the financial statements.
Title: Note 2 – Indirect Cost Rate Accounting Policies: The above Schedule of Expenditures of Federal Awards includes the federal grant activity of the Bemidji Regional Airport Authority. Expenditures reported on the schedule are reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Therefore, some amounts in the schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Authority has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.
Finding 2020-004
Condition The Authority did not have controls in place to monitor completion of reporting forms FAA Form 5100-126 and FAA Form 5100-127. At the time of the audit, the Authority was not aware that the forms were not completed. Criteria Federal guidelines require the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair representation in the financial statements in accordance with GAAP. Management is responsible for the accuracy and completeness of all financial records and related information. Effect The lack of internal controls over reporting could result in the Authority reporting incorrect or incomplete information. Cause The Authority contracts the completion of the forms by a third party accountant. The Authority did not monitor the completion or accuracy of the form. Repeat Finding No Recommendation We recommend management implement policies and procedures to monitor proper completion reporting forms.