FAC Explorer

Audit 370658

FY End
2023-12-31
Total Expended
$4.02M
Findings
1
Programs
1
Organization: Heart of Georgia Regional Airport Authority (GA)
Year: 2023 Accepted: 2025-10-10
Auditor: H Frank Erwin JR PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160271 2023-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $4.02M Yes 1

Contacts

Name Title Type
RSGFZWFJ5BK6 Jeff Fordham Auditee
4783744411 H Frank Erwin JR Auditor
No contacts on file

Notes to SEFA

THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL GRANT ACTIVITY OF HEART OF GEORGIA REGIONAL AIRPORT AUTHORITY UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2023. 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 HEART OF GEORGIA REGIONAL AIRPORT AUTHORITY, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION AND CHANGES IN NET POSITION OF HEART OF GEORGIA REGIONAL AIRPORT AUTHORITY.
(1) EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. (2) PASS-THROUGH ENTITY NUMBER ARE PRESENTED WHERE AVAILABLE.
THE AUTHORITY HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE OR ANY OTHER INDIRECT COST RATE.

Finding Details

Finding 2023-002
CONDITION: NONFEDERAL ENTITIES MUST HAVE AND USE DOCUMENTED PROCUREMENT PROCEDURES, CONSISTENT WITH STATE, LOCAL, AND TRIBAL LAWS AND REGULATIONS AND THE STANDARDS, FOR THE ACQUISITION OF PROPERTY OR SERVICES REQUIRED UNDER A FEDERAL AWARD OR SUBAWARD. THE AUTHORITY DOES NOT HAVE WRITTEN PROCUREMENT POLICIES AND PROCEDURES FOR FEDERAL AWARDS AND SUBAWARDS. CRITERIA: THE UNIFORM GUIDANCE AND SINGLE AUDIT STANDARDS REQUIRE THAT LOCAL ENTITIES RECEIVING FEDERAL AND STATE AWARDS ESTABLISH AND MAINTAIN INTERNAL CONTROL DESIGNED TO REASONABLY ENSURE COMPLIANCE WITH LAWS, REGULATIONS, AND PROGRAM COMPLIANCE REQUIREMENTS. THE UNIFORM GUIDANCE AND SINLE AUDIT STANDARDS FURTHER REQUIRE AUDITORS TO OBTAIN AN UNDERSTANDING OF THE LOCAL ENTITY'S INTERNAL CONTROL OVER FEDERAL AND STATE PROGRAMS. TO MINIMIZE THE RISK OF ERRORS, INTERNAL CONTROLS SHOULD BE IN PLACE FOR ALL PROGRAM COMPLIANCE REQUIREMENTS, INCLUDING THE PROCUREMENT PROCEDURES. CAUSE: THE AUTHORITY DOES NOT HAVE WRITTEN PROCUREMENT POLICIES AND PROCEDURES FOR FEDERAL AWARDS AND SUBAWARDS. EFFECT: THE AUTHORITY IS NOT IN COMPLIANCE WITH THE UNIFORM GUIDANCE AND SINGLE AUDIT STANDARDS. QUESTIONED COSTS: NONE NOTED. RECOMMENDATION: MANAGEMENT NEEDS TO DEVELOP AND DOCUMENT PROCUREMENT PROCEDURES, CONSISTENT WITH UNIFORM GUIDANCE AND SINGLE AUDIT STANDARDS FOR FEDERAL AWARDS AND SUBAWARDS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: THE BOARD CONCUR WITH THE RECOMMENDATION. WE WILL DOCUMENT THE PROCUREMENT PROCEDURES FOR FEDERAL AWARDS AND SUBAWARDS.