FAC Explorer

Audit 367446

FY End
2024-12-31
Total Expended
$11.52M
Findings
9
Programs
2
Organization: Wilkes-Barre/scranton International Airport (PA)
Year: 2024 Accepted: 2025-09-25
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155196 2024-003 Material Weakness Yes ABI
1155197 2024-003 Material Weakness Yes ABI
1155198 2024-003 Material Weakness Yes ABI
1155199 2024-003 Material Weakness Yes ABI
1155200 2024-003 Material Weakness Yes ABI
1155201 2024-003 Material Weakness Yes ABI
1155202 2024-003 Material Weakness Yes ABI
1155203 2024-003 Material Weakness Yes ABI
1155204 2024-003 Material Weakness Yes ABI

Programs

ALN Program Spent Major Findings
20.930 Payments for Small Community Air Service Development $500,000 Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $3,150 Yes 1

Contacts

Name Title Type
RRXBL72U1M96 Chris Dalessandro Auditee
5706022002 Michael Wascura, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Wilkes-Barre/Scranton International Airport (the Airport) under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Airport, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Airport.
The accompanying schedule presents the expenditures of all federal award programs of the Airport. The Airport's reporting entity is defined in Note 1 to the basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed-through other government agencies are included in the Schedule.

Finding Details

Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.