Audit 380219

Finding 2023-001: Uniform Guidance Audit Requirement Federal Program Affected: Airport Improvement Program Grant (ALN #20.106) Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: The Association did not complete a compliance audit or submit the data collection form within nine months of year-end. Criteria and Effect: The Association expended more than $750,000 in federal funds during the year, and is subject to single audit or program specific audit under Uniform Guidance. The data collection form and audit package are due within 30 calendar days after the auditee receives the auditor’s report or nine months after the end of the audit period (whichever is earlier). This late filing could result in issues with future federal program funding. Repeat Finding from Prior Year: 2022-001 Recommendation: We recommend the Association receive an audit and submit necessary information within the guidelines noted above for future federal program funding. Response/Corrective Action Plan: The Association agrees with the above finding. See Corrective Action Plan.

Finding 2023-002: Written Uniform Guidance Policies Federal Program Affected: Airport Improvement Program Grant (ALN #20.106) Compliance Requirement: Activities Allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment Questioned Costs: None Condition and Cause: The Association does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of policies may increase the likelihood of noncompliance. Repeat Finding from Prior Year: 2022-002 Recommendation: We recommend the Association adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Association agrees with the above finding. See Corrective Action Plan.